Withholdings in income tax for non-residents without a permanent establishment
Withholdings applicable to non-residents and tax return forms for withholding agents
Withholding from professional
Without prejudice to the provisions of International Treaties and Agreements, the withheld percentage to be applied to a non-resident is the general tax rate, as long as the incomes are subject to and not exempt from tax and the payer is considered obligated to withhold.
|
Year of accrual |
2015 |
2016 and later | |||||
|---|---|---|---|---|---|---|---|
|
Residents EU , Iceland and Norway |
Other taxpayers |
Residents in the EU, Iceland and Norway |
Liechtenstein |
Other taxpayers | |||
|
Until 11-07 |
Since 12-07 |
Until 10-07-2021 |
Since 11-07-2021 | ||||
|
Tax rate |
20% |
19.50% |
24% |
19% |
24% |
19% |
24% |