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5.5. Source Rules with Respect to Income Derived by Non-Residents

WHT should be deducted from certain payments made to non-residents by Isle of Man resident companies as follows:

Rent from Manx land and property:

10% if paid to a company, 20% if paid to an individual.


WHT is not required.

Loan interest and royalties:

WHT is generally not required, but there are certain exceptions that may apply.


The Assessor of Income Tax in the Isle of Man has the power to require WHT, at a rate determined by the Assessor (typically 20%), on payments of taxable income made to a non-resident (e.g. payments made to non-resident sub-contractors).