Withholding Tax from Rent Payments

Commercial Rent

A tenant of commercial property must withhold 35% from rent payments (unless the landlord has a reduced withholding certificate). Residential rent for personal use has no withholding obligation – the landlord handles their own tax under the chosen route.

Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.