Corporate - Withholding taxesLast reviewed - 18 July 2022
WHT is chargeable on gross payments to non-residents. A WHT return and the aggregate of all payments made during a calendar month are due by the 14th day of the following month. In cases where the treaty rate is higher than the statutory rate, the lower statutory rate applies. The rates of WHT for various payments are shown in the table below.
- The lower statutory rate of 20% would apply