No PSIC Industry GPR IT Rate

1 7430 Advertising 50.85% 3.05%

2 9214 Arts - Dramatics, Music, Etc. (IND) 71.38% 8.71%
3 1561 Bakery Products 48.75% 1.48%
4 6429 BPO/Call Centers 26.08% 3.90%
5 7414 Business & Mgt Consultancy Services 81.23% 10.42%
6 6311 Cargo Handling & Freight Forwarding 53.11% 1.82%
7 4520 Construction (Non-IND) 30.94% 1.72%
8 4520 Construction (IND) 39.83% 6.01%
9 6391 Customs Brokerage (Non-IND) 26.54% 4.23%
10 6391 Customs Brokerage (IND) 54.37% 5.34%
11 6392 Freight & Forwarding Services 62.69% 1.41%
12 6392 Operation of Freight Transport (IND) 34.06% 1.33%
13 6392/6013 Trucking/Forwarding Services 47.11% 2.28%
14 5237 Gasoline Station - Fuel (IND) 5.06% 0.22%
15 5141/5237 Fuel, LPG (IND) 5.99% 0.23%
16 - Garments - Manufacturing (Non-IND) 29.92% 0.80%
17 - Garments - Manufacturing (IND) 57.87% 1.34%
18 5232 Garments - Retail (Non-IND) 41.43% 1.16%
19 5232 Garments - Retail (IND) 24.71% 0.57%
20 5131 Garments - Wholesale (Non-IND) 34.37% 1.01%
21 5131 Garments - Wholesale (IND) 36.94% 0.67%
22 9302 Hairdressing & Other Treatment 45.77% 1.29%
23 5143/5234 Hardware (Non-IND) 33.70% 1.13%
24 5143/5234 Hardware (IND) 30.33% 1.29%
25 5511 Hotels & Motels 37.20% 1.56%
26 7492 Investigation/Security Services (Non-IND) 77.84% 3.27%
27 7492 Investigation/Security Services (IND) 67.15% 2.55%
28 7220 IT/Software Consultancy 51.05% 1.77%
29 7491 Labor Recruitment (Non-IND) 38.63% 0.67%
30 7491 Labor/Manpower Recruitment 41.07% 2.54%
31 - Land Transport (Non-IND) 41.61% 4.00%
32 5150 Machinery & Equipment (Wholesale) 26.69% 1.34%
33 7496 Management & Administrative Services 74.17% 4.25%
34 - Manpower Services (Non-IND) 50.25% 1.25%
35 2811 Manufacturing - Fabricated Metal 28.25% 1.52%
36 2620 Manufacturing - Concrete, Cement, etc. 28.59% 0.58%
37 3999 Manufacturing - Other Articles (NEC) 36.64% 1.73%
38 - Manufacturing - Food Products (Non-IND) 21.02% 1.96%
39 - Manufacturing - Food (IND) 75.63% 1.82%
40 5122 Wholesale of Food (IND) 16.22% 0.25%
41 - Manufacturing - Leather Shoes 24.06% 0.30%
42 - Manufacturing - Plastics (Non-IND) 25.02% 0.90%
43 - Manufacturing - Plastics (IND) 45.72% 4.88%
44 2899 Metal Products (Non-IND) 28.90% 1.33%
45 6703 Non-Life Insurance (Non-IND) 72.63% 5.32%
46 4539 Other Building Completion Activities (Non-IND) 35.74% 1.29%
47 749 Other Business Activities 27.46% 1.18%
48 5239 Other Retail in Specialized Store (Non-IND) 33.84% 1.17%
49 5211 Other Retail in Specialized Store (IND) 21.25% 0.91%
50 9309 Other Service Activities 41.97% 3.71%
51 5190 Other Wholesaling 21.60% 1.22%
52 - Other Wholesaling - Gen Merchandise (Non-IND) 31.64% 1.27%
53 5231 Pharmaceutical (IND) 26.90% 77.00%
54 5231 Pharmaceutical (Non-IND) 36.48% 1.39%
55 2221 Printing Services (Non-IND) 27.60% 1.22%
56 2221 Printing Services (IND) 40.32% 1.47%
57 8512 Private Medical Dental & Other Health Activities (Non-IND) 75.99% 6.59%
58 8512 Private Medical Dental & Other Health Activities (IND) 100.00% 12.01%
59 7412 Professionals - Accounting/Auditing 100.00% 0.00%
60 7411 Professionals - Legal Activities 84.62% 0.00%
61 7011 Real Estate - Lessor (Non-IND) 86.74% 8.33%
62 7011 Real Estate - Lessor (IND) 91.15% 10.00%
63 7012 Real Estate - Developer 71.59% 7.81%
64 5521/5529 Restaurants (Cafes, Fastfood) 37.47% 0.62%
65 5521/5529 Restaurants (Fine-Dining) 47.82% 0.62%
66 5521/5529 Restaurants (Franchise, Fastfood) 33.23% 1.09%
67 5521 Restaurants (IND) 30.56% 1.47%
68 5521/5529 Restaurants (Bars, Canteens) 39.73% 1.07%
69 5521/5529 Restaurants (Regular) 37.38% 1.17%
70 5239 Retail - Electrical Supply (Non-IND) 20.02% 1.17%
71 5236 Retail - Office Machines, Equipment 38.69% 1.40%
72 5235 Retail - Office Supplies (Non-IND) 31.77% 0.65%
73 5235 Retail - Office Supplies (IND) 27.22% 0.73%
74 5232 Retail Sale Via Stall & Markets 19.09% 0.58%
75 5233 Sale of Household Appliances 41.08% 2.80%
76 5030 Sale of Motor Parts (Non-IND) 33.33% 1.11%
77 5030 Sale of Motor Parts (IND) 34.30% 1.24%
78 6812 Security Dealing Activities 81.89% 11.84%
79 6351 Tours & Travel Agencies 70.12% 2.26%
VAT Rate
6.10%
8.57%
5.85%
3.13%
9.75%
6.37%
3.71%
4.78%
5.26%
10.12%
7.52%
4.09%
5.65%
61.00%
0.72%
3.59%
6.94%
4.97%
2.96%
4.12%
4.43%
5.49%
4.04%
3.64%
4.56%
9.34%
8.06%
6.13%
6.61%
5.72%
10.47%
3.20%
8.90%
6.03%
3.39%
3.43%
4.40%
3.67%
9.08%
1.95%
2.89%
3.27%
5.49%
4.13%
8.72%
4.29%
3.30%
4.06%
2.55%
5.04%
2.59%
3.80%
3.23%
4.38%
3.37%
4.84%
9.12%
12.00%
12.00%
10.15%
10.41%
10.94%
8.59%
6.48%
5.74%
3.99%
4.56%
4.77%
4.49%
2.40%
4.64%
3.81%
3.33%
2.29%
4.93%
4.34%
4.12%
9.90%
8.41%