Withholding on Services (Sec 153) TY 2026
| Service Type | Tax Rate (ATL) | Tax Rate (Non-ATL) |
|---|---|---|
| Advertising (print/electronic) | 1% | 1% |
| Other Services by Company | 7% | 14% |
| Other Services by AOP/Individual | 10% | 20% |
| IT & Enabled Services | 2% | 4% |
| Service Type | Tax Rate (ATL) | Tax Rate (Non-ATL) |
|---|---|---|
| Advertising (print/electronic) | 1% | 1% |
| Other Services by Company | 7% | 14% |
| Other Services by AOP/Individual | 10% | 20% |
| IT & Enabled Services | 2% | 4% |