Calculation and service resources

TDS rates — finder and guide

Use the tool below alongside the linked guidance and official provisions.

Find a withholding rate — FY 2083/84

Choose the payment category after reviewing the agreement. This finder assumes a resident payer with a withholding obligation and covers common resident-recipient cases. Foreign payments, exemptions and uncertain classifications need a transaction-specific review.

Recipient residencePayment categorySupplier VAT registrationCurrent payment base (NPR, excluding VAT where applicable)Other payments in the statutory preceding ten-day contract window (NPR)

The contract field includes relevant same-contract and specified related-person payments under section 89(2). It is not the lifetime contract total. A threshold result does not determine the tax treatment of other payments.

Read the full current-year rate guide · Service and contract conditions · Rent exceptions

Authority: Income Tax Act, sections 87–90, as amended by Finance Act 2083; IRD withholding rates, FY 2083/84. Check section 92 separately to establish final or adjustable withholding. An estimate is not a filing or a clearance decision.

Available articles

Official references

Check the source and period

Use the law and instructions for the relevant year and transaction date.

Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.

Last updated: 13 October 2026Updated by: C.M. & Associates

Latest update

13 October 2026
Editor: C.M. & Associates
Added the working rate finder and its resident-payment conditions.