Relevant Contract Tax
(contractors / sub-contractors)

Relevant contract tax (RCT) is a withholding tax which applies to payments from principal contractors in the following industries:

• Construction
• Forestry
• Meat processing

The tax rates are 0%, 20% or 30% depending on your tax compliance history.

We arrange a tax registration for principal contractors and sub- contractors and can ensure your RCT returns and payments are filed and paid on time.