Personal tax – guidance

Non-resident rock and pop entertainers: payees in the middleman scheme

Approved promoters, agents and merchandisers in the middleman scheme for non-resident rock and pop entertainers.


If you make a payment to a non-resident entertainer through a promoter, agent or merchandiser approved for the middleman scheme, you can make it without deducting Withholding Tax.

The payees must be included in this list for you to make the payment tax-free.

For information on Withholding Tax see the guide on how to pay tax on payments to foreign performers.