What is Form 100 used for?

Form 100 is used to declare all income received during a tax year, whether or not it is subject to withholding tax. This is the classic annual tax return, which is used to calculate the final amount of tax due or any refund.

This form is also essential for claiming tax deductions, tax credits and other tax benefits to which you are entitled, such as business expenses, family expenses, donations and loan interest.

It can also be used to declare income that is not subject to withholding tax, such as certain rental income, business profits, etc.

Updated on: 16/07/2025