When you've had too much residential land withholding tax deducted, you can apply for a refund.
Before you start
For your application, you'll need the:
- Certificate of Title (this is on the Sale and Purchase agreement)
- withholder's name or their entity. This is who deducted the RLWT from your sale. It has to be the same name they used on the Residential land withholding tax (IR1100) return. This is what they used to pay the RLWT.
Complete the IR1102 application form
Post or email your RLWT refund application
If you're going to post your application, make copies of your application and supporting documents.
Post or email your application and supporting documents using the addresses on the form.
You may be able to claim a repayment when you file a tax return. This can be:
- on your return at the end of year tax return
- an early return.
What happens next
If your application is successful, we'll let you know that we are direct crediting repayment to your bank account.
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