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Withholding Tax (WHT) is the money withheld by the payer from the Gross amount (before VAT) payable to the payee on services rendered; that is, the payer (withholding agent) makes payment to the payee, less the withholding tax deduction and remits such to the RSL. As a general rule, withholding taxes are levied on supply of services and are applicable to both resident and non resident suppliers.

Withholding Tax: the tax is collected monthly or whenever there has been tax withheld, and the accounting thereof is performed annually upon the submission of the income tax return by the payee or the person to whose income the WHT had been deducted.

Find the guide on the attachments below for tax rates applicable to Withholding Taxes and DTA guide on Technical Services between Lesotho and South Africa