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Professional Services Withholding Tax (PSWT)

  1. Overview
  2. What are professional services?
  3. Payments excluded from PSWT
  4. PSWT for accountable persons
  5. Information for providers of professional services
  6. Credit for PSWT deducted

Overview

PSWT is a tax that applies to payments by accountable persons for certain professional services.

If you are an accountable person you must deduct PSWT at the rate of 20% from payments made for certain professional services.

Accountable persons must submit PSWT returns to Revenue and must pay us the PSWT deducted.

The person providing the service is known as the specified person.

Next: What are professional services?

Published: 17 September 2024 Print this page

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