Withholdings in income tax for non-residents without a permanent establishment
Withholdings applicable to non-residents and tax return forms for withholding agents
Withholding tax on rental income from business premises
Withholding must be made on the income paid to a non-resident for the lease of a business premises, provided that the lessee is obligated to withhold. The applicable withholding is the general tax rate, which must be entered through form 216. It is also mandatory to file an annual tax return/summary (Form 296), identifying the payee.
Accrual year |
2015 |
2016 and later | |||||
---|---|---|---|---|---|---|---|
Residents EU , Iceland and Norway |
Rest of taxpayers |
Residents in the EU, Iceland and Norway |
Liechtenstein |
Rest of taxpayers | |||
Until 11-07 |
From 12-07 |
Until 07-10-2021 |
From 07-11-2021 | ||||
Tax rate |
20% |
19.50% |
24% |
19% |
24% |
19% |
24% |
Taxpayers who have had the correct amount withheld need not file a return for this tax.