Fees Withholding Tax

Calculate withholding tax on professional fees, consultancy fees, and other service payments to non-residents.

Fees Tax Calculation

Fees Withholding Tax

Standard Rate:15%
Applicable To:Professional fees
Payment Deadline:30 days
Filing Deadline:10th of following month

Fees Tax Tips

  • Applies to management, consultancy, and professional fees
  • Check Double Taxation Agreement for reduced rates
  • Withhold tax when paying non-resident service providers
  • File returns by the 10th of following month

Applicable Fees

Withholding tax applies to:

Management and consultancy fees
Professional service fees
Technical service fees
Advisory and consulting fees
Commission payments

Compliance Requirements

  • Obtain Tax Clearance Certificate for non-residents
  • Submit withholding tax return (Form ITF 263)
  • Pay tax due within 30 days of payment
  • Maintain service agreements and invoices