Professional services withholding tax (PSWT)

Tax at 20% taken from fees paid by public bodies for professional services.

If a public body pays you for professional services, it deducts professional services withholding tax (PSWT) at 20% and gives you a certificate. You claim credit for it on your Form 11.

Related terms

Tax deducted at source · Form 11

All terms · General information, not tax advice.