TBS WHT Calculator| Supply category | ATL | Non-ATL |
|---|---|---|
| Rice, cotton seed or edible oils | 1.5% | 3% |
| Toll manufacturing by company | 9% | 18% |
| Other supplies by company | 5% | 10% |
| Toll manufacturing by other person | 11% | 22% |
| Other supplies by other person | 5.5% | 11% |
| Eligible distribution-chain payment | 0.25% subject to conditions | Normal category applies |
Federal sales tax withholding is checked separately from Income Tax WHT.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.