A cheat sheet for WHT rates on Rent, Dividends, Professional Fees, and Contracts.
Withholding Tax is not a separate tax but an advance payment of income tax.
- Rent: 10%
- Dividends: 10%
- Professional Fees: 5% (for individuals), 10% (for companies)
- Building Construction: 5% (reduced to 2.5% in some cases)
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