Contractors' levy
Payments to contractors (including sub-contractors) in respect of construction, haulage, and tillage operations are liable to a withholding of a contractors' levy of 2% of the gross amount paid. The relevant law is the Contractors Levy Act, which can be accessed via the Ministry of Justice (MOJ) website.
The levy applies where an employment relationship does not exist. It must be remitted to TAJ within 14
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Web page updated on 17 Mar 2025 16:28