Dividend Withholding Tax (DWT)

Payment and filing a return

Companies must use the Revenue Online Service (ROS) to pay DWT and file the return for any month they make, or are treated as making, a relevant distribution. A relevant distribution includes dividends made by an associated non-resident company under a stapled stock arrangement.

The deadline for paying and filing is day 14 of the month following the month in which the distribution is paid. For example, if a distribution is paid on 10 June, the deadline is 14 July.

Companies must file a return within this timeframe even if there was no DWT deducted from the distribution.

The date of distribution is the date that the dividend was paid to the shareholder.

Each company, including an Authorised Withholding Agent (AWA), that makes a relevant distribution must give each recipient a statement which contains:

  • the name and address of the company making the distribution
  • the name and address of the AWA, if it was involved
  • the name and address of the person to whom the distribution is made
  • the date the distribution is paid
  • the amount of the distribution
  • the DWT amount, if any, that was deducted from the distribution.

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