Withholdings in income tax for non-residents without a permanent establishment
Withholdings applicable to non-residents and tax return forms for withholding agents
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Forced to retain General rule for determining the withholding tax base Income exempt from the obligation to withhold tax at source Deductible withholdings Retention of the purchaser of a building Cases where Form 211 is not compulsory Request for refund of withholding Withholding tax return forms Model 216 Withholding tax on rental income from business premises Withholding taxes on rental income from housing Withholding from professional Withholding taxes due to change of residence Capital gains on the transfer of units of a Unit Trust Institution Withholding taxes on rental income from housing
Withholding should not be made on the income paid by a non-business or professional natural person to a non-resident for housing rental, since the payer, being a natural person who does not carry out any economic activity, is not obliged to withhold.
The non-resident must submit Form 210.