TDS Rates
| Sl. No. | Withholding Agency | Source of Income | Rate |
| 1 | Employer or authorized representative | Salary | As per TDS Slab (See download section above) |
| 2 | Government, Semi-Govt., & Non Govt. Organizations (NGOs), Companies and Businesses | Rental | 5% |
| 3 | Companies | Dividend | 10% |
| 4 | Financial Institutions | Interest | 5% |
| 5 | Tourism Council of Bhutan | Tour Income | 2% |
| 6 | Contract Awarder or authorized representative | Contract Income | 2% (For Bhutanese) and 3% (For non-Bhutanese) |
| 7 | Government, Semi-Govt., & Non Govt. Organizations (NGOs), Companies and Businesses | Income from Other Sources | 5% |