TDS Rates

TDS Rates: 
Sl. No.Withholding AgencySource of IncomeRate
1Employer or authorized representativeSalaryAs per TDS Slab (See download section above)
2Government, Semi-Govt., & Non Govt. Organizations (NGOs), Companies and BusinessesRental5%
3CompaniesDividend10%
4Financial InstitutionsInterest5%
5Tourism Council of BhutanTour Income2%
6Contract Awarder or authorized representativeContract Income2% (For Bhutanese) and 3% (For non-Bhutanese)
7Government, Semi-Govt., & Non Govt. Organizations (NGOs), Companies and BusinessesIncome from Other Sources5%