Withholding Tax Calculator
Calculate WHT on payments to residents and non-residents — exclusive of VAT
WHT Quick Reference
Professional services (resident)5% — non-final
Professional services (non-resident)15% — final
Goods supplied (resident corp.)2% — non-final
Rent (resident individual)10% — final
Dividends (resident corp.)5% — final
Interest (financial institution)10% — final
Construction — materials2%
Construction — services5%
Insurance premium (non-resident)5% — final