APIT & Withholding Tax
Accurate monthly payroll tax deductions, withholding tax on payments, and the certificates and returns that go with them — handled so nothing is late or miscalculated.
Advance Personal Income Tax (APIT) is the mechanism by which employers deduct income tax from employees’ salaries each month, based on the IRD’s official tax tables. Withholding Tax (WHT) applies more broadly — to interest, rent, service fees, dividends and other specified payments — deducted by the payer before the recipient is paid.
Both APIT and WHT payments are due to the IRD by the 15th of the following month, with quarterly WHT returns due within 30 days of each quarter’s end, and annual statements (APIT and AIT/WHT) due by 30 April. Getting deductions wrong — or missing a deadline — creates real exposure for the deducting party, not just the recipient.
We manage APIT and WHT compliance for employers and businesses: calculating correct deductions, issuing certificates (like the T-10), meeting monthly payment deadlines, and filing the required returns and annual statements.
How we handle it
A clear, structured process from first contact to completed clearance.
Review your payroll/payments
We assess your employees’ salaries or the payments you make that are subject to withholding.
Calculate deductions
APIT is calculated per IRD Table 01; WHT is calculated per the applicable rate for each payment type.
Monthly remittance
Deducted tax is prepared for payment to the IRD by the 15th of the following month.
Certificates & returns
T-10 and WHT certificates are issued, and quarterly/annual returns filed on schedule.
Year-end reconciliation
Annual APIT and AIT/WHT statements are prepared and filed by 30 April.
Scope of service
Included
- Monthly APIT calculation (payroll)
- Withholding tax calculation on payments
- T-10 & WHT certificate issuance
- Quarterly WHT return filing
- Annual APIT/AIT statement filing
Not Included
- The tax payment itself (remitted by you to the IRD)
- Full payroll processing/payslip administration (available separately)
- Employee income tax return filing (available separately)
- DTAA tax residency certificate issuance (by the foreign authority)
Common questions
What’s the difference between APIT and WHT?
APIT is specifically the monthly deduction employers make from employee salaries. WHT is broader — it applies to payments like interest, rent, professional fees and dividends, deducted by whoever makes the payment.
When is APIT/WHT due?
Both are due to the IRD by the 15th of the month following the payment. Quarterly WHT returns are due within 30 days of each quarter’s end, and annual statements by 30 April.
What is a T-10 certificate?
It’s the certificate an employer issues showing the APIT deducted from an employee’s salary over the year — the employee needs it to reconcile their own income tax return.
I run a small business and occasionally pay contractors — do WHT rules apply to me?
Possibly. Withholding tax can apply to service fees, rent and other specified payments even for smaller businesses. We can review your specific payments and confirm your obligations.
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