| SL | Particulars | Tax Rate | Remarks |
|---|---|---|---|
| 1 | Salaries | Average | Section-86 |
| 2 | Salaries(Government) | Average | Section-86(3) |
| 3 | Payment to Participation Fund, Welfare Fund and Worker's Welfare Foundation Fund. | 10% | Section-88 |
| 4 | Supply of Cigarettes, Biri, Zarda, Tobacco Leaves, Gul incliding any from of tobacco Products. | 10% | Section-89 |
| 5 | Manufacturing, Process or Conversion, Construction, Engineering or any similar works (on base value of renderin service under any contract) | 7% | Section-89 |
| 6 | In case of an industrial undertaking engaged in the production of MS Billets and locally procured MS scrap | 0.5% | Section-89 |
| 7 | In case of Oil supplied by oil marketing companies engaged in marketing of petroleum oil and Lubricant. | 0.6% | Section-89 |
| 8 | In case of Oil supplied by dealer or agent (excluding petrol pump station)of Oil marketing companies on any amount. | 1% | Section-89 |
| 9 | In case of supply of paddy, rice, wheat, potato, fish, meat, onion, garlic, peas, chickpeas, lentils, ginger, turmeric, dried chilles, pulses, maize, coarse flour, salt, edible oil, sugar, black pepper, cinnamon, cardamon, clove, date, cassia leaf, jute, cotton yarn. | 1% | Section-89 |
| 10 | In case of supply of all types of fruits | 2% | Section-89 |
| 11 | In case of an industrial undertaking engaged in producing cement, iron or iron products,ferro alloy products except MS Billets. | 2% | Section-89 |
| 12 | In case of supply of Oil by any company engaged in oil refinery, on any amount. | 2% | Section-89 |
| 13 | In case of company engaged in distribution Gas, On any Amount. | 2% | Section-89 |
| 14 | In case of company engaged in Gas transmission, On any Amount. | 3% | Section-89 |
| 15 | In case of supply of Extra High Voltage Power Cable 33KV to 500KV by local Manufacturers having own vertical Continuous Vulcanization line. | 3% | Section-89 |
| 16 | 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 subordinate offices. | 3% | Section-89 |
| 17 | In case of supply of Recycled Lead | 3% | Section-89 |
| 18 | In case of supply of industrial Raw Materials to Manufacturer | 3% | Section-89 |
| 19 | Goods Supplied in any other not mentioned above in section-89 | 5% | Section-89 |
| 20 | Advisory or Service and payment | 10% | Section-90 |
| 21 | Professional Service, Technical Service Fees | 10% | Section-90 |
| 22 | Catering Service, Cleaning Service, Collection & Recovery Agency, Private Security Service, Manpower Supply Service, Creative Media Service, Public Relations Service, Event Management Service, Training Workship, Courier Service, Packing & Shifting Service, any other service of similar nature. | 10% & 2% | Section-90 |
| 23 | Media buying agency Service( on Commission or fee) | 10% | Section-90 |
| 24 | Media buying agency Service(on gross bill amount) | 0.65% | Section-90 |
| 25 | Indenting Commission | 8% | Section-90 |
| 26 | Meeting fees, Training fees or Honorarium | 10% | Section-90 |
| 27 | Mobile Network Operator, Technical support service provider or agent of mobile banking operation. | 12% | Section-90 |
| 28 | Credit Rating Service | 10% | Section-90 |
| 29 | Motor Garage or Workshop | 8% | Section-90 |
| 30 | Private Container port or Dockyard Service. | 8% | Section-90 |
| 31 | Shipping Agency Commission | 8% | Section-90 |
| 32 | Stevedoring/ Berth Operation Commission (on commission or fee) | 10% | Section-90 |
| 33 | Stevedoring/ Berth Operation Commission (on gross bill) | 5% | Section-90 |
| 34 | Transport service, Vehicle rental service, Carrying service, Repair & Maintenance Service, including ride sharing service. | 5% | Section-90 |
| 35 | Wheeling charge for electricity transmission | 3% | Section-90 |
| 36 | Internet Service | 10% | Section-90 |
| 37 | Commission of Freight Forwarder Agent. | 10% | Section-90 |
| 38 | Gross bill including commission or gross bill except commission of freight forward agent. | 2.5% | Section-90 |
| 39 | Any other Service which is not Mentioned in above Section-90. | 10% | Section-90 |
| 40 | Advertisement in Media. | 5% | Section-92 |
| 41 | Payment in case of purchase of film, drama, any kind of television or radio program. | 10% | Section-93 |
| 42 | Payment to Actor/Actress. | 10% | Section-93 |
| 43 | Commission of Letter of Credit. | 5% | Section-96 |
| 44 | Payment Against Local L/C (If purchase of goods for the purpose of trading or reselling after process or conversion) | 3% | Section-97 |
| 45 | Payment Against Local L/C (If payment against the invoice or sale of goods to distributor) | 1% | Section-97 |
| 46 | Payment Against Local L/C (If the payment related to local L/C and any other financing agreement in respect of purchase or procurement) | 1% | Section-97 |
| 47 | Payment by Cellular Mobile Phone Operator. | 20% | Section-98 |
| 48 | Payment in excess of Premium Paid on Life Insurance Policy. | 5% | Section-99 |
| 49 | Insurance Commission. | 5% | Section-100 |
| 50 | Fees of Survey for General Insurance Company | 15% | Section-101 |
| 51 | Interest on Savings Account and Fixed Deposit(Trust, Association of Person (AoP) Company. | 20% | Section-102 |
| 52 | Interest on Savings Account and Fixed Deposit(Primary Educational Institute, Chartered Accountants or Cost Management Institute). | 10% | Section-102 |
| 53 | Interest Income on Resident. | 10% | Section-104 |
| 54 | Interest on Saving Instruments. | 10% | Section-105 |
| 55 | Interest on Securities. | 5% | Section-106 |
| 56 | Discount on the real Value of Bangladesh Bank Bills. | Maximum | Section-107 |
| 57 | International Gateway Service in Respect of Phone Call.(Total Revenue Received by IGW Services Operator). | 1.5% | Section-108 |
| 58 | International Gateway Service in Respect of Phone Call.(Revenue paid or Credited to ICX, ANS, BTRC and others). | 7.5% | Section-108 |
| 59 | International Gateway Service in Respect of Phone Call.(The whole amount so paid or Credited at the time of payment of credit). | 7.5% | Section-108 |
| 60 | Rental Income. | 5% | Section-109 |
| 61 | Service from Convention hall, Conference Center etc. | 5% | Section-110 |
| 62 | Compensation against acquisition of Property | 6% & 3% | Section-111 |
| 63 | Export Cash Subsidy. | 10% | Section-112 |
| 64 | Purchase of Power. | 6% | Section-114 |
| 65 | Any sum Paid by Real Estate Developer to Landowner. | 15% | Section-115 |
| 66 | Commission or Remuneration Paid to agent Foreign Buyer. | 10% | Section-116 |
| 67 | Dividends(If Have TIN Number) | 10% | Section-117 |
| 68 | Dividends(If No TIN Number) | 15% | Section-117 |
| 69 | Income from Lottery. | 20% | Section-118 |
| 70 | Recruiting Agents. | 10% | Section-121 |
| 71 | C & F Agent. | 10% | Section-122 |
| 72 | Deduction of Tax from Export Proceeds. | 1% | Section-123 |
| 73 | Collection of Tax from Lease of Property. | 4% | Section-128 |
| 74 | Manufacturer of non mechanical cigarette(Biri) | 10% | Section-129 |
| 75 | Shipping Business of a Resident. | 5% & 3% | Section-132 |
| 76 | Sales by Public Auction (Sale Price) | 10% | Section-133 |
| 77 | Share Transfer (On Gain) | 15% | Section-134 |
| 78 | Transfer of Securities (Difference Between Transfer & Acquired Price) | 10% | Section-135 |
| 79 | Transfer of Share of any Stock Exchange (on Gain) | 15% | Section-136 |
| 80 | Member of Stock Exchanges (on the Value of Shares, Debentures and Mutual Funds Transaction) No Tax in case of Transfer of any Listed sukuk and Bond. | 0.05% | Section-137 |
| 81 | Advisory or Consultancy Service (Non-resident) | 20% | Section-119 |
| 82 | Pre-shipment Inspection Service (Non-resident) | 20% | Section-119 |
| 83 | Professional Service, Technical Service or Technical Assistance(Non-resident) | 20% | Section-119 |
| 84 | Architecture, Interior Design or Landscape design, Fashion Design(Non-resident) | 20% | Section-119 |
| 85 | Certification, Rating etc.(Non-resident) | 20% | Section-119 |
| 86 | Charge or rent for Satellite, Airtime or Frequency, rent for Channel Broadcast(Non-resident) | 20% | Section-119 |
| 87 | Legal Service(Non-resident) | 20% | Section-119 |
| 88 | Management Service Including Event Management(Non-resident) | 20% | Section-119 |
| 89 | Commission(Non-resident) | 20% | Section-119 |
| 90 | Royalty, License fee or Payments Related Intangibles(Non-resident) | 20% | Section-119 |
| 91 | Interest(Non-resident) | 20% | Section-119 |
| 92 | Advertisement Broadcasting(Non-resident) | 20% | Section-119 |
| 93 | Advertisement Making or Digital Marketing(Non-resident) | 15% | Section-119 |
| 94 | Air Transport or Water Transport except areas Mentioned per section 259 and 260 (Non-resident) | 7.5% | Section-119 |
| 95 | Manufacturing, Process or Conversion, Construction, Engineering or any similar works (on base value of rendering service under any contract)(Non-resident) | 7.5% | Section-119 |
| 96 | Supplier (Non-resident) | 7.5% | Section-119 |
| 97 | Capital Gain (Non-resident) | 15% | Section-119 |
| 98 | Insurance Premium (Non-resident) | 10% | Section-119 |
| 99 | Rental of Machinery, Equipment etc. (Non-resident) | 15% | Section-119 |
| 100 | Dividend- Company, Fund and Trust(Non-resident) | 20% | Section-119 |
| 101 | Dividend- any other Person not being a Company, Fund and Trust(Non-resident) | 30% | Section-119 |
| 102 | Artist, Singer or Player(Non-resident) | 30% | Section-119 |
| 103 | Salary or Remuneration (Non-resident) | 30% | Section-119 |
| 104 | Exploration or Drilling in Petroleum Operations (Non-resident) | 5.25% | Section-119 |
| 105 | Survey for Coal, Oil or Gas Exploration (Non-resident) | 20% | Section-119 |
| 106 | Fees, etc, of Surveyors of General Insurance Company(Non-resident) | 5.25% | Section-119 |
| 107 | Any Service for Making Connectivity between Oil or Gas field and its Export Point (Non-resident) | 5.25% | Section-119 |
| 108 | Bandwidth Payment (Non-resident) | 10% | Section-119 |
| 109 | Courier Service (Non-resident) | 15% | Section-119 |
| 110 | Any Other Service which is not Mentioned in above Section-119. | 20% | Section-119 |
Person who makes any TDS (Tax deduction at source) on payment, must file a separate return of withholding tax under
section 75A of the Ordinance.
v Q1 July – September Within 25 October
Q2 October – December Within 25 January
Q3 January – March Within 25 April
Q4 April – June Within 25 July
v Or extended date up to 15 days by DCT.
v Statement of TDS, Copy of Treasury challan /pay-orders should be submitted with the return.
v Failure to submit within the due date may result in penalty (up to BDT 5,000 and BDT 1000/month for continued failure).
v Returns can be submitted physically or online (where applicable).
v Companies
v NGOs
v Government offices
v Autonomous bodies
v Local authorities
v Any organization making specified payments subject to deduction at source under the Income Tax Ordinance, 1984
