TBS WHT CalculatorCommon categories
- Supply by company: 5% ATL or normal rate, 10% non-ATL treatment
- Supply by other person: 5.5% and 11%
- IT and IT enabled services: 4% and 8%
- Specified services other than IT: 8% and 16%
- Other services: 15% and 30%
- Other contracts: 8% and 16%
Treaty relief, permanent establishment questions, exemption certificates and special provisions can override a general calculator result.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.