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Relevant Contracts Tax (RCT)

  1. Overview
  2. What activities are covered under RCT?
  3. Electronic RCT (eRCT) system for principal contractors
  4. RCT for principal contractors
  5. Notifications for principal contractors
  6. RCT for subcontractors
  7. Penalties for principal contractors
  8. RCT for non-resident subcontractors

Electronic RCT (eRCT) system for principal contractors

The eRCT system is a tax deduction at source system that applies to payments made under relevant contracts in the following sectors:

  • construction
  • meat processing
  • forestry

If you are a principal contractor in those sectors you must make all transactions with Revenue electronically through the Revenue Online Service (ROS). You should:

  • notify us of all relevant contracts
  • notify us of payment details
  • provide details to the subcontractor of the tax you will be deducting
  • submit a deduction summary, which is a monthly or quarterly return
  • pay us the RCT deducted from payments made to subcontractors.

Next: RCT for principal contractors

Published: 28 June 2021 Print this page

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