TDS Rate in Bangladesh FY 2025-2026
TDS Rate in Bangladesh 2025-2026
"উৎসে কর কর্তন" বলতে বোঝায়, কোনও ব্যক্তির আয়ের উৎস থেকেই কর কর্তন করা। সাধারণভাবে, এটি এক ধরনের প্রাক-প্রদান পদ্ধতি, যেখানে কর্মচারী বা স্বাধীন পেশাজীবী ব্যক্তির আয় থেকে সরাসরি কর কেটে নেওয়া হয়, যাতে করে তারা বছরের শেষে বা কর ফাইল করার সময় আরেকটি বড় ট্যাক্স পেমেন্ট দিতে না হয়।
যেমন, যদি কেউ একটি প্রতিষ্ঠানে চাকরি করেন, তবে তার মাসিক বেতন থেকে দায়িত্বপ্রাপ্ত ব্যক্তি আয়কর কর্তন করে সরাসরি সরকারী কোষাগারে জমা দেওয়া হয়। এর ফলে, সেই ব্যক্তি বছরের শেষে অতিরিক্ত কর দিতে বাধ্য হয় না, কারণ করটা আগেই কাটাহয়ে থাকে।
আয়কর আইনের ১৪০ ধারার উপধারা ১ এ এ সম্পর্কে বলা হয়েছে যে,
১৪০। সংজ্ঞা ।- এই অংশের উদ্দেশ্যপূরণকল্পে,
(১) “অর্থ পরিশোধের জন্য দায়িত্বপ্রাপ্ত ব্যক্তি” বলিতে-
(অ) “চাকরি হইতে আয়” খাতের অধীন আয় হিসাবে পরিগণিত হয় এইরূপ কোনো অর্থ পরিশোধের ক্ষেত্রে স্বয়ং নিয়োগকর্তা বা যেইক্ষেত্রে নিয়োগকর্তা স্থানীয় কর্তৃপক্ষ, কোম্পানি বা প্রতিষ্ঠান হয়, সেইক্ষেত্রে অনুরূপ কর্তৃপক্ষ, কোম্পানি বা প্রতিষ্ঠান এবং উহাদের প্রধান কর্মকর্তাও অন্তর্ভুক্ত হইবে;
(আ) “আর্থিক পরিসম্পদ হইতে আয়” খাতের অধীন কোনো অর্থ পরিশোধের ক্ষেত্রে, উক্ত আর্থিক পরিসম্পদ ইস্যুকারী কোনো সংস্থা, কোম্পানি বা অন্য কোনো প্রতিষ্ঠান অথবা উক্ত সংস্থা, কোম্পানি বা প্রতিষ্ঠানের প্রধান কর্মকর্তা; এবং
(ই) এই আইনের অধীন করযোগ্য আয় হিসাবে পরিগণিত অন্য কোনো অর্থ পরিশোধের ক্ষেত্রে বা এই অংশের অধীন উৎসে কর কর্তন বা সংগ্রহ প্রযোজ্য হয় এইরূপ কোনো অর্থ পরিশোধের ক্ষেত্রে, স্বয়ং অর্থ প্রদানকারী অথবা অর্থ প্রদানকারী কোনো কোম্পানি বা অন্য কোনো প্রতিষ্ঠান হইলে, উহার প্রধান কর্মকর্তাও অন্তর্ভুক্ত হইবে;
এ সম্পর্কে আয়কর আইন ২০২৩-এ অংশ ৭ (কর পরিশোধ) এর প্রথম অধ্যায়, উৎস কর বিধিমালা, ২০২৪ ও বিভিন্ন তফসিলে এর বিস্তারিত বর্ননা করা হয়েছে।
উৎসে কর কর্তনের হার সমূহ:
| SL | Service Code/Sub Section/Ref | Head of Service | Tax Rate FY 2025-2026
| Base Instruction | References | ||
| 1 | S001.10 | Restaurant (Entertainment Expenses A/C Hotel) | 10%/2% | 10% on commission or fee or 2% on Total bill, (Not Exceeding 20%) | Sec 90, Rule-4 (Table serial-3) | ||
| S001.10 | Restaurant (Entertainment Expenses Non-A/C Hotel) | 10%/2% | 10% on commission or fee or 2% on Total bill, (Not Exceeding 20%) | Sec 90, Rule-4 (Table serial-4) | |||
| S001.20 | Restaurant | 10%/2% | 10% on commission or fee or 2% on Total bill, (Not Exceeding 20%) | Sec 90, Rule-4 (Table serial-4) | |||
| 2 | S002.00 | Decorators & Caters | 10%/2% | 10% on commission or fee or 2% on Total bill, (Not Exceeding 20%) | Sec 90, Rule-4 (Table serial-4) | ||
| 3 | S003.10 | Motor Gari Garez & Workshop | 8.0% | On Base value of Supply/Invoice/Payment, (Not Exceeding 20%) | Sec 90, Rule-4 (Table serial-10) | ||
| 4 | S003.20 | Dockyard | 8.0% | On Base value of Supply/Invoice/Payment, (Not Exceeding 20%) | Sec 90, Rule-4 (Table serial-11) | ||
| 5 | S004.00 | Construction Firm | 0.5% | In case of an industrial undertaking engaged in the production of MS Billets and locally procured MS Scrap | Sec 89, Rule-3(1) | ||
| 0.6% | In case of oil supplied by oil marketing companies engaged in marketing of petroleum oil and lubrican | Sec 89, Rule-3(2) | |||||
| 1% | In case of oil supplied by dealer or agent (excluding petrol pump and CNG station) of oil marketing companies | Sec 89, Rule-3(3) | |||||
| 0.5% | In case of supply of paddy, paddy husk, rice, wheat, potato, livestock, fish, meat, onion, garlic, peas, chickpeas, lentils, ginger, turmeric, dried chilies, pulses, maize, coarse flour, flour, salt, edible oil, sugar, seed, jute sticks, mustard, sesame, green tea leaf, black pepper, cinnamon, cardamom, clove, cassia leaf and jute. | Sec 89, Rule-3(4) | |||||
| 1% | In case of supply of cotton and yarn. | Sec 89, Rule-3(5) | |||||
| 2% | In case of supply of all types of fruite | Sec 89, Rule-3(6) | |||||
| 1% | Sub-contract by 100% export-oriented garments industry | Sec 89, Rule-3(7) | |||||
| 2% | In case of an industrial undertaking engaged in producing cement, iron or iron products, ferro alloy products except MS Billets | Sec 89, Rule-3(8) | |||||
| 1.5% | In case of supply of oil by any company engaged in oil refinery, on any amount | Sec 89, Rule-3(9) | |||||
| 3% | In case of company engaged in gas transmission, on any amount | Sec 89, Rule-3(10) | |||||
| 0.6% | In case of company engaged in distribution gas, on any amount | Sec 89, Rule-3(11) | |||||
| 3% | In case of supply of Extra High Voltage Power Cable 33KV to 500KV by local manufacturers having own Vertical Continuous Vulcanization line | Sec 89, Rule-3(12) | |||||
| 3% | In case of supply of books to a person other than the Government, or any authority, corporation or body of the Government, including all of its attached and sub-ordinate offices | Sec 89, Rule-3(13) | |||||
| 3% | In case of supply of recycled lead | Sec 89, Rule-3(14) | |||||
| 3% | In case of supply of industrial raw materials to a manufacturer | Sec 89, Rule-3(15) | |||||
| 1.5% | In case of supply of raw materials to recycling industry | Sec 89, Rule-3(16) | |||||
| 5% | Manufacturing, process or conversion, civil work, construction, engineering and works of similar nature. | Sec 89, Rule-3(17) | |||||
| 10% | Any sypply of tobacco related raw materials to cigarette, bidi, jarda and gul industry. | Sec 89, Rule-3(18) | |||||
| 5% | Goods supplied in any other cases not mentioned above from serial 1 to 18 and in all other cases per section 89 | Sec 89, Rule-3(19) | |||||
| 6 | S007.00 | Advertisement Agency | 5% | Except media buying agent | Sec 92 | ||
| 7 | S008.10 | Printing Press | 5% | On the base value of the supply | Sec 89, Rule-3 (19) | ||
| 8 | S009.00 | Auction Firm (Nilamkari Shangstha) (8) | 10% | (for goods and assests), 1% for Tea | Sec 133
| ||
| 9 | S010.10 | Land Development Organization (9) | 3%, 6% & 15% | For Land acquisition (i) 6% for Dhaka, Gazipur, Narayanganj, Munshigang, Manikganj, Narshindi & Chittagong district; (ii) 3% for any other district (Sec-111)
| Sec-111
| ||
| 10 | S010.20 | A. Building Construction Organization (1 - 1,600 SFT ) |
10 | 5%
| Sec-89, Rule 3 (17) | ||
| B. Building Construction Organization (1,601-above SFT) | 5%
| ||||||
C. Building Construction Organization (Re- Registration) | 5%
| ||||||
| 11 | S014.00 | Indenting Organization | 7.5% | Sec 90, Rule 4, (1 (5)) | |||
| 12 | S015.10 | Freight Forwards | 10% | Sec-90, Rule 4, (1 (18)) | |||
| 13 | S020.00 | Survay Agency or Shangstha | 10% | Sec 90 | |||
| 14 | S021.00 | Plant & Machinery Renter Agency /House Property | 10% | Sec 109 | |||
| 15 | S0.24.00 | Furniture (Biponon) centre/ Purchase (Subject to having challan for vat paid@7.5% at the manufacturing stage otherwise vat shall be @ 15%. |
5%
| Note: Computer/telecommunication items/ electronics goods/ Office equipment/ Furniture Purchase Note: Furniture /Computer Machinery/Building/ | Sec 89, Rule-3(19) | ||
| S0.24.10 | Furniture Producer (Furniture Manufacturer (VAT shall be @15%, If manufacturer directly sells to customer) |
5%
| |||||
| 16 | S028.00 | Courier & Express Mail Service | 10%//2% | 10% on commission or fee or 2% on Total bill, (Not Exceeding 20%) | Sec 90, Rule-4 (Table serial-(4) | ||
| 17 | S031.00 | Individuals, Organizations or Agency Engaged in the Repairing and Servicing of Taxable goods In Exchange for Consideration. |
0.5%
|
Note: Computer/telecommunication items/ electronics goods/ Office equipment/ Furniture Purchase Note: Furniture /Computer Machinery/Building/ | Sec 89, Rule-3(19) | ||
| 18 | S032.00 | Consultancy & Supervisory | 15% – natural person | Sec 90, Rule-4(Table serial-1) | |||
| 7.5% except natural person | |||||||
| 19 | S 033.00 | Izarader (Lessor) | 4% | Sec 128 | |||
| 20 | S034.00 | Audit & Accounting Firm | 10% | Sec 90 | |||
| 21 | S037.00 | Procurement Provider/Supplier (21) |
10%
| Sec-89, Rule 3 (18) | |||
| 22 | S040.00 | Security Service (22) | 10%/2% | l10% on commission or fee or 2% on Total bill | Sec-90, Rule-4(Table serial-4) | ||
| 23 | S043.00 | Television and online Broadcasting media Program Supplier / Creative Media | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec-90, Rule-4(Table serial-(4) | ||
| 24 | S045.00 | Law Advisor (24) | 15%/7.5%
| 15% except natural or person 7.5% except natural person | Sec 90, Rule-4 (Table serial-1) | ||
| 25 | S048.00 | Transport Contractor (Petroleum product) | 0.6% | Sec 89, Rule-3 table Serial-02 | |||
| Transport Contractor (Except Petroleum product) | 1% | Sec 89, Rule-3 table Serial-03 | |||||
| 26 | S049.00 | Transport Facilities Provider | 5% | Sec 90, Rule-4 table Serial-14 | |||
| 27 | S050.10 | Architect, Interior Designer/Decorator | 15% – natural person | Sec 90, Rule-4 table Serial-2 | |||
| 7.5% except natural person | |||||||
| 28 | S050.20 | Graphic Designer | 15% – natural person | Sec 90, Rule-4 table Serial-2 | |||
| 7.5% except natural person | |||||||
| 29 | S051.00 | Engineering Firm | 15% – natural person | Sec 90, Rule-4 table Serial-2 | |||
| 7.5% except natural person | |||||||
| 30 | S052.00 | Sound & Lighter System Suppliers (30) | 10%/2% | 10% on commission or fee or 2% on Total bill. (Under Any other service which is not mentioned) | Sec 90, Rule-4 (Table serial-4 | ||
| 31 | S053.00 | Attend or Participant in Board Meeting (31) | 10% | Sec 90, Rule-4 table Serial-(7) | |||
| Note: Meeting fee, Training fee or Honorarium | 10% | ||||||
| 32 | S054.00 | Advertisement IN Satellite Channel | 5% | Sec 92 | |||
| 33 | S058.00 | Chartered Biman Rent | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4 (Table serial-(4) | ||
| 34 | S060.00 | Purchaser of Goods in Public Auction | 1%/10% | 10%, (sale of tea 1%) | Sec 133 | ||
| 35 | S065.00 | Building, Floor and Premises Cleaning | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4 (Table serial--(4) | ||
| 36 | S066.00 | Lottery Ticket Seller | 20% | 20% | Sec 118 | ||
| 37 | S067.00 | Immigration Advisor | 15% – natural person | Sec 90, Rule-4 (Table serial-2) | |||
| 7.5% except natural person | |||||||
| 38 | S071.00 | Event Management | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4 (Table serial--(4) | ||
| 10% | Service from convention hall, conference center etc. | Sec 110 | |||||
| 39 | S072.00 | Manpower Supply ( Manob Shampad Sharbarhokari) | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4 (Table serial--(4) | ||
| 40 | S099.10 | Information Technology Enabled Services | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4 (Table serial--(4) | ||
| 5% | if contractor | ||||||
| Sec 89, 1Table -19 | |||||||
| 41 | S099.20 | Other Miscellaneous Service (41) | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4 (Table serial--(4) | ||
| 10%/12% | Intangible Assets Tk 25 Lac 10%, Exceed Tk 25 Lac 12% | Sec 91 | |||||
| 3%/5%/10% | Commission, Discount Free | Sec 94 | |||||
| 42 | S099.30 | Sponsorship Services (42) | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4 (Table serial--(4) | ||
| 43 | S099.50 | Credit Rating Agency (43) | 10% | Sec 90, Rule-4(Table serial-(9) | |||
| 1 | S012.14 | Internet Service Provider | 10% | Sec 90, Rule-4(Table serial-15) | |||
| 2 | S026.00 | Gold and Silver Maker/Shopkeeper | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3-Thah) | ||
| 3 | S057.00 | Electricity Supply | N/A | ||||
| 4 | S069.00 | English Medium School | N/A | ||||
| 5 | S080.00 | Ride Sharing | 5% | Sec 90, Rule-4(Table serial-13) | |||
| 6 | S099.60 | Online Product sale | 10% | Sec 90, Rule-4(Table serial-19) | |||
| 1 | N/A | Salaries | Average rate | Sec 86 | |||
| 2 | N/A | Discount on the real value of Bangladesh Bank Bills | Maximum Rate | Sec 107 | |||
| 3 | N/A | Interest or profit on securities | 5% | Sec 106 | |||
| 4 | S004.00 (Construction Agencies) (3rd schedule, Table 2, Kha) | (a) Execution of contract, other than a contract for providing or rendering a service mentioned in any other section of Chapter VII. (b) Supply of goods; (c)Manufacture, process or conversion; (d) Printing, packaging or binding | 7%
| Sec-89, Rule 3 (kha) | |||
S024.00 (Furniture Busniess) (3rd schedule, Table 2, Kha) | 7%
| ||||||
| S031.00 (Repairing and Servicinng) (3rd schedule, Table 3, Kha) | 7%
| ||||||
S037.00 (Procurement Provider; Printing, Packaging and Binding) (3rd schedule, Table 2, Kha) | 7%
| ||||||
| 5 | S032.00 S034.00 S045.00 S050.10 Ref: SRO no-186-law/2019/43 Mushak | Royalties, franchise, fee for issuing license, brand name, patent, invention, formula, process, method, design, pattern, know-how, copyright, trademark, trade name, literary or musical or artistic composition, survey, study, forecast, estimate, customer list or any other intangibles | 10%/12% | Where base amount does not exceed taka 25 lakh – 10% Where base amount exceeds taka 25 lakh – 12% | Sec 91 | ||
| 6 | S002.00 S032.00 S065.00 S099.20
Ref: SRO no-186-law/2019/43 Mushak
| (1) Advisory or consultancy service (2) Professional service, Technical services fee, Technical assistance fee. (excluding professional services by doctors) | 10% | Sec 90, Rule 4 Table Serial 1 | |||
| 7 | S099.20 | (2) Professional service (by doctors) | 10% | Sec 90 | |||
| 8 | S065.00 | Cleaning service | 10%/2% | , 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | ||
| 9 | S099.20 | Collection and recovery agency | 10%/2% | , 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | ||
| 10 | S072.00 | Private security service; | 10%/2% | , 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | ||
| 11 | S072.00 | (i) Manpower supply service; (ii) Creative media service; (iii) Public relations service; (iv) Training, workshop, etc. organization and management service; (vi) Packing and Shifting service | 10%/2% | , 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | ||
| 12 | 071.00 | Event management service | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | ||
| 13 | S099.20 | any other service of similar nature | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | ||
| 14 | N/A | Media buying agency service | 0.65%/10% | (a) on commission/fee 10% (b) on gross amount 0.65%
| Sec 90, Rule 4, (1), 4 | ||
| 15 | N/A | Meeting fees, training fees or honorarium | 10% | 10% | Sec 90, Rule-4(Table serial-6) | ||
| 16 | N/A | Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations
| 12% | 12% | Sec 90, Rule-4(Table serial-7) | ||
| 17 | [S005.20 (port) & S 003.20 (Dockyard)] | Private container port or dockyard service | 8% | 8% | Sec 90, Rule-4(Table serial-8) | ||
| 18 | (S035.00) | Shipping agency commission | 8% | 8% | Sec 90, Rule-4(Table serial-9) | ||
| 19 | N/A | Stevedoring /berth operation commission | 10%/5% | 10% on commission or fee or 5% on Total bill | Sec 90, Rule-4(Table serial-12) | ||
| 20 | S049.00 | Transport service, carrying service, vehicle rental service | 5% | 5% | Sec 90, Rule-4(Table serial-13) | ||
| 21 | N/A | Wheeling charge for electricity transmission | 3% | 3% | Sec 90, Rule-4(Table serial-14) | ||
| 22 | N/A | Internet Service | 10% | 10% | Sec 90, Rule-4(Table serial-15) | ||
| 23 | N/A | Service delivery agents engaged in mobile financial service or channel of mobile financal services | 10% | 10% | Sec 90, Rule-4(Table serial-16) | ||
| 24 | N/A | Any other service which is not mentioned in Chapter VII, and is not a service provided by any bank, insurance or financial institutions. | 10% | 10% | Sec 90, Rule-4(Table serial-19) | ||
| 25 | S015.20 | Collection of tax from Cleaning &Forwarding Agency Commission | 10% | 10% | Sec 122 | ||
26 |
N/A |
Manufacturer of Non-mechanical Cigarette (Bidi) |
10% |
10% of the value of the banderols |
Sec 129 | ||
| 27 | N/A | Compensation against acquisition of property | 3%/6% |
(a) 6% city corportion, paurashava or cantonment board (b)3% other areas | Sec 111 | ||
| 28 | N/A |
Interest on Saving Instruments | 10% (No withholding tax on interest on pensioners savings certificate if cumulative investment in such certificate at the end of the income year does not exceed tk. 5 lakh) | Sec 105 | |||
| 29 | N/A | Payment to a beneficiary of Workers’ Participation Fund | 10% | Sec 88 | |||
| 30 | Ref: SRO no-195-Law/2019/52-Mushak | Brick Manufacturer | Advance Tax: One and half section brickfield (1,24,000 Cubic Feet one Chimni).. Tk.1,20,000/- Two section brick field (Over 1,24,000 Cubic Feet one Chimni). ………...Tk.1,60,000/- Automatic brick field………….. Tk.2,20,000/- | Sec 130 | |||
| 31 | N/A | Commission of Letter of Credit | 5% | Sec 96 | |||
| 32 | S016.00 | Travel Agent | 0.30% | (0.30%) of the total value of the tickets | Sec 95 | ||
| 33 | S099.20 | Renewal of trade license by City Corporation or Paurashava or other area | Dhaka North City Corporation, Dhaka South City Corporation & Chittagong City Corporation Tk.3,000/. Any other city corporation Tk. 2000 and any paurashava of any district headquarters Tk.1,000. Any other area Tk.500. | Sec 131 | |||
| 34 | N/A | Rental Power | 6% | 6% | Sec 114 | ||
| 35 | N/A | Foreign Technician Serving in Diamond Cutting | 5% | 5% | |||
| 36 | S017.00 | Services from Convention Hall, Conference Centre etc. | 5% | 5% | Sec 110 | ||
| 37 | N/A | Any Income in Connection with any Service Provided to any Foreign Person by a Resident Person | 1.5%/7.5% | 10% 7.5% where the remittance has been received as consideration for contracts on maufacturing process or conversion, civil work, construction, engineering of works of similar nature
| Sec 124 | ||
| 38 | S099.20 |
International gateway service in respect of phone call
| (a) 1.5% of total revenue received by IGW services operator. (b) 7.5% of revenue paid or credited to ICX,ANS and others . | Sec 108 | |||
| 39 | N/A | Payment in excess of premium paid on life insurance policy | 5% | Sec 99 | |||
| 40 | N/A | Payment on account of purchase through local L/C | 1%/2%/3% | 3% on the amount paid or credited not being in the nature of Distributor Financing 1% on the amount paid or credited in case of Distributor Financing Agreement 2% tax shall be deducted under this section from the payment related to local letter of credit (L/C) and 1% any other financing agreement in respect of purchase or procurement of rice, wheat, potato, onion, garlic, peas, chickpeas, lentils, ginger, turmeric, dried chilies, pulses, maize, coarse flour, flour, salt, edible oil, sugar, black pepper, cinnamon, cardamom, clove, date, cassia leaf, computer or computer accessories, jute, cotton, yarn and all kinds of fruits. | Sec 97 | ||
| 41 | N/A | Payment of Fees, Revenue Sharing etc. by cellular mobile phone operator | 10% | Sec 98 | |||
| 42 | Import | 20% | Not Exceeding | Sec 120 | |||
| 43 | S074.00 Ref: SRO no-186-law/2019/43 Mushak | House Property | 5% | 5% of the Gross Rent | Sec 109 | ||
| 44 | Shipping Business of a Resident | 3%/5% | 5% of total freight received or receivable in or out of Bangladesh 3% of total freight received or receivable from services rendered between two or more foreign countries | Sec 132 | |||
| 45 | S073.00 | Export of Manpower | 10% | Sec 121 | |||
| 46 | N/A | Export of knit wear and woven garments, terry towel, carton and accessories of garments industry, jute goods, frozen food, vegetables, leather goods , packed food | 1% | 1% of the total export proceeds of all goods | Sec 123 | ||
| 47 | N/A | Member of Stock Exchanges | .05% | 0.05% on the value of shares & mutual funds | Sec 137 | ||
| 48 | [S060.00 (Buyer of Auctioned Products) & S 009.00 (Auctions) ] | Goods or Property Sold by Public Auction | 1%/10% | 10% on Sale Price. 1% on Tea sale | Sec 133 | ||
| 49 | S028.00 | Courier Business of a Non-resident | 15% | 15% on the amount of Service Charge | 119, Rule 5, Table 28 | ||
| 50 | N/A | Payment to Actors, Actresses, Producers, etc. | 10% | (a)10% on the payment in case of purchase of film, drama, any kind of television or radio program (b)10% on the payment to actor/actress(If the total payment exceed Tk.10,000) | Sec 93 | ||
| 51 | N/A | Export Cash Subsidy | 10% | 10% | Sec 112 | ||
| 52 | S099.20 (others) | Commission, discount or fees [Section 94(1) and (2)] | 1.5%/10% | [Section 94(1) 10% and [Section 94(2). 1.5% | Sec 94 | ||
| 53 | S099.20(others) | Commission, Discount or fees [Section 94(3)] | 5% | [Section 94(3)] 5% | |||
| 54 | N/A | Commission or remuneration paid to agent of foreign buyer | 10% | Sec 116 | |||
| 55 | N/A | Interest or share of profit on saving deposits and fixed deposits etc. | Where the payee is a company- 20%, where the payee is a person other than a company - 10%, where the payee is a public university or an educational institutin whose teachers are enlisted for MPO, following the curriculum approved by the Govenment and whose govering body is also formed as per Government rules od reguations, or any professional institute established under any law and run by professional body fo Chartered Accountants, Cost and Management Accountants or Chartered Secretaries- 10%, where the payee is recognized provident fund, approved superannuation fund or pension fund - 5% | Sec 102 | |||
| 56 | N/A | Interest or share of profit on any saving deposits or fixed deposits or any term deposit by or in the name of a fund | 10% | 10% Funds of Superannuation, Pension,) Gratuity, RPF, WPF
| Section-105(1) | ||
| 57 | S010.10 | Real State or Land Development Business | Residential: Per SM 1,600. Non-residential: Per SM 6,500, In case of land: 5% on deed value | Sec 126 | |||
| 58 | N/A | Insurance Commission | 5% | 5% | Sec 100 | ||
| 59 | (S 020.00) | Fees of survey or so for General Insurance Company | 15% | 15% | Sec 101 | ||
| 60 | N/A | Transfer of Property | 1%/2%/3%/4% | a. Within the jurisdiction of RAJUK and CDA except areas specific in schedule a &b 4%of deed value. b. Within the jurisdiction of Gazipur, Nariangonj, Munshigonj, Manikgonj, Narshindi, Dhaka and Chittagong district 3%of deed value. c. Within the jurisdiction of Pourashova of any District Headquarter 3% of deed value. d. Areas of any other Pourosova 2% of deed value e. Any other area not specified in schedule a, b &c 1%of deed value | Sec 125 | ||
| 61 | S033.00 | Collection of Tax from lease of property | 4% | Sec 128 | |||
| 62 | N/A | Interest on deposit of post office Saving bank account | - | Sec 103 | |||
| 63 | S021.00 | Rental value of vacant land or plant or machinery | 5% | 5% of the Rent | Sec 109 | ||
| 64 | S007.00 | Advertisement of newspaper or magazine or private television channel or private radio station or any web site or any person on account of advertisement or purchasing airtime of private television channel or radio station or such website. (Section 53K) | 5% | Sec 92 | |||
| 65 | N/A | Transfer of shares by the sponsor shareholders of accompany listed with stock exchange | 10% | 10% base on instruction | Sec 135 | ||
| 66 | N/A | Transfer of shares of any Stock Exchange | 15% | 15% (on Gain) | Sec 136 | ||
| 67 | N/A | Any sum paid by real estate developer to land owner | 15% | Sec 115 | |||
| 68 | N/A | Dividends | 10%/15% | (a) Resident/nonresident Bangladeshi company ------- at rates applicable to the Company (b) Resident/nonresident Bangladeshi person other than company -----If TIN, 10% ---If No TIN, 15% | Sec 117 | ||
| 69 | N/A | Income from Lottery | 20% | 20% | Sec 118 | ||
| 70 | N/A | Income of non-residents | Not Exceeding 30% | Sec 119 | |||
| 71 | N/A |
Advance tax for Private Motor Car (BRTA) | Advance Tax: Up to 2,000CC/ 100 W (Motorcar/Jeep)…..Tk.50,000 Up to 2,500CC/ 125 W (Motorcar/Jeep)…. Tk.75,000 Up to 3,000CC/ 150W (Motorcar/Jeep)…. Tk.1,25,000 Up to 3,500CC/ 175 W (Motorcar/Jeep)…. Tk.1,50,000 Above 3,500CC/ 175 W (Motorcar/Jeep)… Tk.2,00,000 Each Microbus Tk.30,000 | Sec 153 | |||
| 72 | S005.00 S005.10 S005.20 | Warehouse CFS- Container Freight Station | 10% | Sec 90, Rule-4(Table serial-17) | |||
| 73 | S006.00 | Cold Storage | |||||
| 74 | S048.09 | Self Copy Paper | |||||
| 75 | S048.10 | Duplex Board/Coated Paper | |||||
| 76 | S048.13 | Sigarette /Biri Paper 26+-2 gram/meter | |||||
| 77 | S048.23 | Simplex paper, Packing Paper, Coloured paper | |||||
| 78 | S068.10 | Electric Pole | |||||
| 79 | S073.08 | Electric Ploe (made by steel plate) | |||||
| 80 | S079.00 | Virtual Business (E-commerce) | N/A | ||||
| 81 | Computer Software | 5% | |||||
