Isle of Man: Domestic Corporate Taxion
This page was last updated on 25 February 2020.
There is generally no withholding tax (WHT) on interest, dividend or royalty payments. Exceptions include interest payments made by financial institutions in the Isle of Man to residents of EU member states under the Savings Tax Directive.
A 20% WHT is also deducted when rent from land or property on the Isle of Man is paid to an individual or a company. Though WHT is generally not required on loan interest and royalties, there are some exceptions.