About this guide — Withholding Tax (WHT)

This guide covers integrating TaxStreem's Flux module for Withholding Tax (WHT) filing. WHT is deducted at source by the payer when settling a vendor invoice and remitted to the tax authority on behalf of the vendor.

Key WHT facts

• WHT rates: 2%, 5%, 7.5%, 10%, 15% or 20% depending on the type of service, vendor category, and residence of vendor — see the full rate schedule page
• WHT is calculated on the net amount before VAT (only on qualifying transactions — see exemptions)
• Filed monthly with NRS (companies) or State IRS (enterprises)
• Vendor receives: (Service Amount − WHT) + VAT