Corporate - Withholding taxes

Last reviewed - 01 February 2024

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.

Recipient WHT (%)
Dividends Interest Royalties
Non-treaty 20 20 20
Canada 15 25 (1) 10
United Kingdom 10 15 10
CARICOM 0 15 15


  1. The lower statutory rate of 20% would apply