Laos Withholding Tax (WHT) Calculator
Determine statutory withholding taxes on domestic and cross-border disbursements: 10% dividends, 10% interest, 5% royalties, 5%-10% technical services, and gross-up options.
🌐 ຂໍ້ມູນການຈ່າຍເງິນ (Payment Parameters)
📊 ການຄິດໄລ່ອາກອນຫັກ ນະ ທີ່ຈ່າຍ (WHT Assessment)
| ລາຍການອາກອນຫັກ ນະ ທີ່ຈ່າຍ | ອັດຕາ | ຈຳນວນເງິນ (LAK ₭) |
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❓ ຄຳຖາມທີ່ພົບເລື້ອຍດ້ານກົດໝາຍ (FAQ)
What is Withholding Tax (WHT) under Lao Tax Law?
Under Tax Law No. 67/NA, resident entities in Laos paying certain types of income to domestic and non-resident persons or corporations are legally mandated to withhold tax at source prior to remitting the payment.
What are the statutory withholding tax rates on cross-border payments?
Statutory non-resident withholding rates under Lao Tax Law include: Dividends (10%); Interest on offshore loans (10%); Royalties, licenses, and intellectual property (5%); Technical and management consulting services (5% to 10%); and Rental lease payments (10%).
How does a gross-up clause affect withholding tax in Laos?
When an agreement guarantees a net payout to the foreign service provider (the Lao payer absorbs the tax), the gross payment base is derived as: Gross = Net / (1 - WHT Rate), ensuring the foreign vendor receives their full contractual net sum.
Can Double Taxation Agreements (DTA) reduce withholding tax in Laos?
Yes. Laos has bilateral Double Tax Avoidance Treaties with countries including Thailand, Vietnam, China, Singapore, Malaysia, Korea, and Russia, which often reduce withholding tax on interest, dividends, and royalties to preferential treaty rates (typically 5% to 10%).
When must withheld taxes be declared and remitted to the Lao Tax Department?
The withholding agent (payer) must remit withheld taxes to the relevant District or Provincial Tax Office by the 20th day of the month following the month in which the payment was executed.
Engr. Muhammad Shahzad
Verified Southeast Asian Statutory Systems SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in ASEAN labor frameworks (Lao Labor Law No. 43/NA), National Social Security Fund (NSSF) retirement schedules, Tax Law No. 67/NA profit and income tax matrices, and Électricite du Laos (EDL) energy tariff models under Lao PDR statutes.