Look up WHT rates and calculate deductions by payment type
| Payment Type | Corp Resident | Corp Non-Res | Indiv Resident | Indiv Non-Res |
|---|---|---|---|---|
| Dividends | 10% | 10% | 10% | 10% |
| Interest | 10% | 10% | 10% | 10% |
| Royalties | 10% | 10% | 5% | 5% |
| Rent (land/buildings) | 10% | 10% | 10% | 10% |
| Directors' fees | — | — | 15% | 20% |
| Consultancy / Professional | 5% | 10% | 5% | 10% |
| Technical services | 5% | 10% | 5% | 10% |
| Management fees | 5% | 10% | 5% | 10% |
| Commission | 5% | 10% | 5% | 10% |
| Construction (roads/bridges/power) | 2% | 5% | 2% | 5% |
| Other construction | 5% | 10% | 5% | 10% |
| Supply of goods | 2% | — | 2% | — |
| General services | 2% | 5% | 2% | 5% |