On 2 October 2020, the FTA adapted the document "Structure and record formats of withholding tax rates for import into payroll accounting systems (ERP systems)" due to the revision of the withholding tax on earned income.

The new guidelines apply to the provision of withholding tax rates, which are to be applied from 1 January 2021.

The new withholding tax rate files for the 2021 tax year are expected to be published on the FTA homepage at the beginning of December 2020.