Relevant Contract Tax (RCT) rate review

The Relevant Contract Tax (RCT) rate review, which was scheduled to take place in March 2020, was suspended. This process is used to determine a subcontractor’s:

  • compliance position in the eRCT system
  • correct RCT deduction rate (0%, 20% or 35%).

The review was suspended as it may have resulted in a subcontractor’s RCT rate increasing due to changes in their compliance position.

Subcontractors and agents are reminded that RCT rate reviews can be self-managed in Revenue Online Service (ROS). Subcontractors can check if their rate should be lower and can then ‘self-review’ to get that lower deduction rate.

How to review your RCT rate

Sign into ROS and then:

  • select ‘Manage Relevant Contract Tax’ from the ‘Other Services’ section
  • select ‘Look up/Review deduction rate’ from the ‘Deduction rate’ section
  • click ‘check’ under ‘Review deduction rate’
  • click ‘requested a letter from Revenue’, if you require confirmation of your RCT rate.


A list of current outstanding tax returns and outstanding balance amounts will show upon completion of your RCT rate review. This list is the reason for any upward change in your rate.

How to query your RCT rate

You might want to query your RCT rate with Revenue after you have reviewed your rate. You can do this in ROS:

  • select ‘MyEnquiries’ from the ‘Other Services’ section
  • click ‘Add New Enquiry’
  • select ‘Relevant Contract Tax’ from the ‘Enquire relates to’ menu
  • select ‘RCT rate review’ from the ‘More specifically’ menu
  • complete your query in the ‘Enter details’ box and click submit.