Withholding tax on non-resident sports and entertainment income applies to every covered payment without a minimum payment threshold.

Section 393(2), Table serial no. 1, requires tax deduction at source on income referred to in section 211 payable to specified non-resident sportsmen, entertainers, sports associations or institutions. Any person making a covered payment must deduct tax at a fixed rate of 20%, irrespective of the payer's status. No monetary threshold applies, and deduction is required at the earlier of credit of the income or payment.

---

---

---