Isle of Man

WHT should be deducted from certain payments made to non-residents by Isle of Man resident companies as follows:

• Rent from Manx land and property: 20% if paid to either a company or to an individual.
• Dividends: WHT is not required.
• Loan interest and royalties: WHT is generally not required, but there are certain exceptions that may apply.
• Other: The Assessor of Income Tax in the Isle of Man has the power to require WHT, at a rate determined by the Assessor (typically 20%), on payments of taxable income made to a non-resident (e.g. payments made to non-resident sub-contractors).