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> Businesses > Tax topics - PAYG Withholding (PAYGW) > In detail > Non resident withholding - interest, dividends & royalties   
 

PAYG withholding from interest, dividends and royalties paid to non-residents

 
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Withholding rate

You must withhold tax from interest at a rate of 10%. This rate may be lowered or reduced to nil, depending on whether a tax treaty applies to the payee who earns the interest and the conditions of the treaty.

If there is a tax treaty, you should apply the withholding rate specified in the tax treaty, not exceeding 10%.

If there is no tax treaty, you must apply a withholding rate of 10%.

Sections within Interest

Last Modified: Monday, 19 November 2012
 
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