Rent Tax

In line with Section 120 of the Income Tax Act 2000 as amended, a Tenant is obligated to deduct Rent Tax from the rent paid to the Landlord. Although the Tenant withholds the tax, the incidence of the tax is on the Landlord. For individual Landlords, the Rent Tax withholding rate is 10% after deducting the non-taxable threshold and the maintenance allowance. For companies that are Landlords, the Rent Tax withholding rate is 10%, without deductions.

Rent Tax: NLe 0.00

 
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