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8.2.2. Withholding Taxes

The withholding tax (‘WHT’) rates levied on income received/derived by the non-residents from sources within Guernsey are as below:

Dividend

There is no withholding tax on dividends paid by resident entities to non-residents.

Interest

There is no withholding tax on interest paid by resident entities to non-residents.

Royalty Copyright

There is no withholding tax on royalty paid to non-residents.

Royalty Patent

There is no withholding tax on royalty paid to non-residents.  

Royalty Trademark

There is no withholding tax on royalty paid to non-residents.

Service Management

There is no withholding tax on services fees paid to non-residents.

Service Technical

There is no withholding tax on services fees paid to non-residents.

Below is a discussion of domestic withholding tax rules for most of the common cross border payments.

Capital Gains 0.0 %
Dividends 0.0 %
Interest 0.0 %
Royalty Copyright 0.0 %
Royalty Patent 0.0 %
Royalty Trademark 0.0 %
Sales 0.0 %
Service Management 0.0 %
Service Technical 0.0 %

* Rates are current as of 02 October 2022