GP Rate
TAX VAT & Company (আয়কর ভ্যাট ও কোম্পানি)
29th November, 2025
In the continent of Asia, when it becomes necessary to estimate the amount of sales for income tax assessment, the Dandikar (Dendiker) formula is often followed to settle tax cases.
What is the Dendiker’s Formula (Sales Estimation Formula)?
The Dendiker’s Formula (sometimes called Dandikar formula or sales estimation formula) is a simple method used to estimate the expected sales volume of a business.
It helps businessmen and startups predict:
How much they might sell,
How many customers they may get,
How much revenue they can expect.
Dandikar formula:
GP Rate
| Sl. No. | Item | GP Rate | Sl. No. | Items | GP Rate |
| 1 | Cycle Parts | 20% | 51 | Salt with other Goods (wholesale) | 6% |
| 2 | Tyre Parts | 10% | 52 | Sugar (not for ration shop) | 3%–4% |
| 3 | Stationary (Retail) | 15% | 53 | Tea (Retail) | 10%–15% |
| 4 | Cycle Sale (Retail) | 15% | 54 | Gur (Retail) | 10% |
| 5 | Rice (Whole Sale) | 4% | 55 | Contract work (Construction) | 15% |
| 6 | Hardware (Retail) | 15% | 56 | Labour & Earth work | 12% |
| 7 | Hardware (Wholesale) | 10% | 57 | Medicines (Patent) | 15% |
| 8 | Readymade Garments | 15% | 58 | Prescription Value (Receipt) | 50% |
| 9 | Cloth (Wholesale) | 4%–5% | 59 | Import of Medicines | 20% |
| 10 | Cloth (Retail) | 10% | 60 | Tobacco (Mathihari) | 10% |
| 11 | Radio, TV Repairing | 40% | 61 | Bidi Tobacco | 10% |
| 12 | Radio Spare Parts | 25% | 62 | Mustard Oil (Wholesale) | 5% |
| 13 | Radio, TV & Gramophone Sale | 15% | 63 | Mustard Oil (Retail) | 10% |
| 14 | Photography | 60% | 64 | Mustard Mfg. | 20% |
| 15 | Hotel & Restaurant | 40% | 65 | Seeds (wholesale) | 5% |
| 16 | Boarding (on Receipt) | 40% | 66 | Seeds (retail) | 15% |
| 17 | Hotel & Boarding | 30%–35% | 67 | Pesticides কীটনাশক (wholesale) | 10% |
| 18 | Shoes (Retail) | 20% | 68 | Pesticides কীটনাশক (retail) | 15% |
| 19 | Optical Sale & Repairing | 40% | 69 | Gold Sale (Jewellery) | 5% |
| 20 | Sweet Meats (Mfg.) | 30%–35% | 70 | Gold, Silver & Bronze Mfg. | 20% |
| 21 | Confectionery | 20% | 71 | Making Charge (ornaments) | 50% |
| 22 | Soap (Mfg.) | 25% | 72 | Stone | 50% |
| 23 | Crockeries | 15% | 73 | Rationed Commodities | 2.50% |
| 24 | Brick (Mfg.) | 17% | 74 | Grocery (wholesale) | 7% |
| 25 | Tailoring | 40% | 75 | Grocery (retail) | 15% |
| 26 | Kerosene Oil Distributor | 4% | 76 | Rice (Retail) | 8% |
| 27 | Furniture (Mfg.) | 20% | 77 | Rice (Wholesale) | 4% |
| 28 | Electrical Goods (Mfg.) | 30% | 78 | Engineering Workshop | 50% |
| 29 | Chanachur Sweetmeats | 35% | 79 | Leather & Electric Mfg. | 25%–30% |
| 30 | Supply Business | 10% | 80 | Bidi Mfg. | 1%–4% |
| 31 | Sanitary Fittings | 15% | 81 | Biscuit Mfg. | 20% |
| 32 | Mfg. of Rubber Stamp Manufacturing | 25% | 82 | Paints (Mfg.) | 20% |
| 33 | Office Stationary | 7.5%–10% | 83 | Fruits | 20% |
| 34 | Machinery Tools | 20% | 84 | Radio parts (Retail) | 15% |
| 35 | Washing Laundry | 15% | 85 | Tea Leaves | 10% |
| 36 | Leather Suitcase (Mfg.) | 30% | 86 | Glass Ware | 15% |
| 37 | Umbrella | 40% | 87 | Timber | 20% |
| 38 | Laundry Receipt | 60% | 88 | Dyes & Chemicals (Local) | 6% |
| 39 | Umbrella Mfg. & Sale | 20% | 89 | Scrap Iron | 22% |
| 40 | Books (purchase sale) | 20% | 90 | Mill Stores | 20% |
| 41 | Won Publication | 35% | 91 | Ice Cream Factory | 50% |
| 42 | Medicines (wholesale) | 10% | 92 | Hosiery (Mfg.) | 20% |
| 43 | Medicine (retail) | 15% | 93 | Hosiery (Than) | 12% |
| 44 | Dispensing | 40% | 94 | Dyes & Chemicals (Wholesale) | 4% |
| 45 | Printing Press (on receipt) | 30%–35% | 95 | Cement (wholesale) | 5% |
| 46 | Handloom cloth | 10% | 96 | Fertilizer (wholesale) Govt. | 2% |
| 47 | Mill Made cloth (wholesale) | 5% | 97 | Fertilizer (wholesale) | 5% |
| 48 | Handloom cloth | 10% | 98 | Fertilizer (retail) | 10% |
| 49 | Dal (Pulse) retail | 15% | |||
| 50 | Bakery (Mfg.) | 30% |
