Title What are the withholding tax rates?
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Payment Type Resident Non-Resident Final Tax Treatment
Dividends – Qualifying dividend 10% 15% Advance / Final for individuals
Qualifying interest / Interest 15% 15% Final for individuals (from financial institutions listed in the Income Tax Act)
Royalties 5% 20% Advance (resident) / Final (non-resident)
Management, Professional, Training Fees 5% 20% Advance (resident) / Final (non-resident)
Contractual Payments (construction, supplies) 3% 20% Advance (resident) / Final (non-resident)
Commission 5% / 10% 20% Advance (resident) / Final (non-resident)
Commercial Rent 10% 30% Advance (resident) / Final (non-resident)
Residential Rent (Monthly Rental Income regime) 7.5% 30% Advance (resident) / Final (non-resident)
Appearance / Performance Fees N/A 20% Advance (resident) / Final (non-resident)
Winnings 5% 5% Advance (resident) / Final (non-resident)
Supply of goods to a public entity 0.5% 5% Advance (resident) / Final (non-resident)

Category Navigating Withholding Tax