Relevant Contracts Tax (RCT)

Overview

RCT is a withholding tax that applies to certain payments by principal contractors to subcontractors in the construction, forestry and meat-processing industries. The rates of tax are 0%, 20% and 35%.

From 1 January 2012 all RCT compliance, filing and payments, is conducted online using the Revenue Online System (ROS)

All principal contractors should ensure they are registered to use the ROS facility if not already registered.

Subcontractors should also register for ROS in order to access details regarding their RCT transactions.

You can also register for RCT and other business taxes through ROS.

You can find a list of construction, forestry and meat-processing operations subject to RCT further in this section.

Next: What activities are covered under RCT?