Services : am I subject to withholding tax on the amount excluding VAT, withholding on the VAT, or both ?
Answer a few questions about your service. The simulator shows you the withholdings that may apply.
1Profile
2Service provider
3Nature
4Clarification
5Result
Step 1 / 3 — Scope
Who pays the remuneration (the client / debtor)?
The withholding at source is applied by the client paying for the service. First check whether they fall within its scope.
Entity 1 — State, public institutions and their subsidiaries, credit institutions and insurance companies
No turnover threshold condition. Liable from the 1st July 2026.
Entity 2 — Private companies
Based on a progressive revenue threshold excluding VAT (below).
500 M DHRevenue excl. VAT · July 1, 2026
350 M DHRevenue excl. VAT · July 1, 2027
200 M DHRevenue excl. VAT · July 1, 2028
Step 2 / 4 — Service provider status
Is the service provider a natural person or a legal entity?
For an individual whose income is determined under the RNR or RNS regime, the withholding on the amount excluding VAT of intellectual services is increased to 10% (instead of 5%).
Step 3 / 4 — Question 1 / 2
What is the nature of your service?
Choose the category that best matches the invoiced activity.
Step 3 / 4 — Question 2 / 2
Does the service provider charge VAT?
A service that is VAT-exempt or outside the scope of VAT cannot be subject to VAT withholding.
Step 3 / 4 — Question 2 / 2
Is this service subject to VAT?
Most physical services appear on the list of services whose VAT is withheld (art. 117-V).
Step 3 / 4 — Question 2 / 2
Which special case is it?
These situations require case-by-case qualification.
Check — exclusions from VAT withholding tax
Does the transaction fall under a case excluded from VAT withholding?
Certain transactions are expressly excluded from withholding at source for VAT purposes, even when they are subject to VAT.
Check — withholding tax threshold
What is the amount of the service?
Below the threshold, the transaction is excluded from withholding tax, even when it is subject to VAT.
