Withholding Tax Calculator

Withholding tax (source deduction) is a tax deduction made when payment is made to the income earner. The payer deducts the tax and pays it to the government. This ensures tax collection is secured at the source.

For commercial rent payments, the tenant who is a tradesperson or self-employed deducts 20% withholding from the gross rent amount and pays it to the tax office. Withholding does not apply to residential rents.

The Combined Declaration and Premium Service Declaration is filed by the 26th of each month and paid by the 26th of the same month. For taxpayers filing quarterly, the deadline is the 26th of the following month.