Withholding Tax (WHT) Filing and Payment Due Date

Key requirements

The ordinary due date is the fifteenth of the second month after payment. For most categories, the date is the earliest of contractual due-and-payable date, credit to the recipient or designated account, and actual payment; absent an agreement, the invoice date can be relevant, without adding credit terms. Board fees have special rules for approval in arrears or advance. Filing remains required for applicable treaty or approved-royalty relief claims even where no tax is payable. GIRO normally deducts on the twenty-fifth of the due month, adjusted for non-working days; that deduction schedule does not change the filing deadline.