All others
If you've given your interest payer your IRD number, you may use the 10.5%, 17.5%, 30%, 33% or 39% rate. This is the amount of tax to be deducted during the year. It should match your income tax rate.
If the RWT rate you choose does not match your income tax rate you may receive an end of year tax bill. If you do not choose a RWT rate, tax will be deducted from your interest payments at 33%.