TBS WHT Calculator| Service category | ATL | Non-ATL |
|---|---|---|
| Certain services, including hotel accommodation, transport, courier, security, engineering and training | 7% | 14% |
| IT and IT enabled services | 4% | 8% |
| Independent professional services | 15% | 30% |
| Electronic and print media advertisement | 1.5% | 3% |
| Terminal and port operating service by company | 12% | 24% |
| Other services | 14% | 28% |
Income Tax WHT is calculated on the gross amount payable. Classification must be checked before selecting a rate.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.