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Income earned from part-time self-employment & rental of immovable property

 

Income earned from part-time self-employment – Form TA22

 

Income earned from part-time self-employment may be eligible to 15% final withholding tax, subject to required criteria being met.

Please note that the form declaring the income from part-time self-employment together with the related payment is due to be submitted to Inland Revenue Department by 30th April 2019.    

 

Income earned from rent of immovable property – Form TA24

 

Income earned from the rent of immovable property may be eligible to 15% final withholding tax, subject to required criteria being met. This rate may also be applied by companies.

Please note that the form declaring the rental income from immovable property together with the related payment is due to be submitted to Inland Revenue Department by 30th April 2019.