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Summary of Withholding Tax Rates

Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
Section- Salaries Person responsible for At the time of making payment Average of the rates applicable to the estimated total income
50 making payment of the payee
No deduction/partial deduction: DCT's certificate is require
for payment without deduction or deduction at a lesser rate

Section- Discount on the real value of Person responsible for At the time of making payment
Maximum rate
50A BBK bills making payment
Section- Deduction of tax from Member Person responsible for At the time of making payment Average of the rates applicable to the estimated total
50B of Parliament making payment remuneration of the payee for that income year.
Section- Discount, interest or profit on Person responsible for At the time of making payment 5%
51 securities issuing government or or credit, whichever is earlier Upfront tax collection & withdrawal of exemption of Treasury
BSEC approved securities bond/Treasury bill issued by Government-Deleted

Section- Payment to a resident for (a) Specified person At the time of making payment Sl. Amount Rate Minimum tax (82C)
52, Rule- Execution of contract except the No. Excluding: (a) contractor
16 services mentioned in other 1 Where base amount does not 2% of oil company/sub-
sections of Chapter VII (b) exceed Tk. 15 lakh contractor of such
supply of goods (c) 2 Where base amount exceeds Tk. 3% contractor; (b) oil
Manufacture, process or 15 lakh but does not exceed Tk. marketing company and
conversion (d) Printing, packing 50 lakh its dealer/agent (except
or binding. 3 Where base amount exceeds Tk. 4% petrol pump); (c) oil
50 lakh but does not exceed Tk. 1 refinery company; (d) gas
crore transmission/distribution
4 Where base amount exceeds Tk. 5% company;
1 crore
Sl. Amount Rate
No.
1 In case of oil supplied by oil marketing companies-
(a) Where the payment does not Nil
exceed Tk. 2 lakh
(b) Where the payment exceeds 0.60%
Tk. 2 lakh
2 In case of oil supplied by dealer or 1%
agent (excluding petrol pump
station) of oil marketing
companies, on any amount
 company;

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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
3 In case of supply of oil by any 3%
company engaged in oil refinery,
on any amount
4 In case of company engaged in 3%
gas transmission, on any amount
5 In case of company engaged in 3%
gas distribution, on any amount
6 In case of an industrial undertaking 3%
engaged in producing cement, iron
or iron products except MS Billets

7 In case of an industrial undertaking 0.5%

engaged in the production of MS
Billets
Particulars Rate
Locally procured MS Scrap 0.50%
Rice, wheat, potato, onion, garlic, peas,
chickpeas, lentils, ginger, turmeric,
dried chillies, pulses, maize, coarse
flour, flour, salt, edible oil, sugar, black 2%
pepper, cinnamon, cardamom, clove,
date, cassia leaf, jute, cotton, yarn and
all kinds of fruits
Non-deduction/Partial deduction: (i) Difference between tax paid u/s 53 and tax payable u/s 52 where imported goods
are supplied; (ii) Difference [B-A] between [A] tax paid u/s 53E and [B] tax applicable u/s 52 if no tax were paid u/s 53E;
(iii) Where goods sold at less than retail price, [B]=price mentioned in section 53E(3) X 7% X 5% (iv) Payment includes
"an order or instruction of making payment; (v) NBR's certificate for payment without deduction or deduction at reduced
rate;
Higher deduction: (i) TDS rate shall be 50% higher if the payee does not have TIN;
Section- Deduction from the payment of Specified person At the time of making payment Description Rate Minimum tax (82C)
52A royalties, franchise, or the fee Where base amount does not exceed 10%
for using license, brand name, Tk 25 lakh
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 to a
resident
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Section- Deduction from the payment of Specified person At the time of making payment Minimum tax (82C)
52A royalties, franchise, or the fee
Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
for using license, brand name,
Rule Authority Deduction/Collection
patent, invention, formula,
process, method, design, Where base amount exceeds Tk 25 12%
pattern, know-how, copyright, lakh
trademark, trade name, literary
or musical or artistic
composition, survey, study,
forecast, estimate, customer list
or any other intangibles to a
resident

Section- Deduction from the payment of Specified person At the time of making payment Sl. Description of Rate of TDS Minimum tax (82C): (i)
52AA certain services No. service and Base amount Base amount Advisory/consultancy; (ii)
payment does not exceeds Tk 25 lakh professional/technical
exceed Tk 25 service fee/technical
lakh assistance fee; (iii)
wheeling charge for
1 Advisory or 10% 12% electricity transmission
consultancy
service
2 Professional 10% 12%
service, technical
services fee, or
technical
assistance fee

Catering service
Clearing service
Collection and
recovery service
Private security
service
Manpower supply
service
Creative media
service
(a) 10% on
Public relations
commission or (a) 12% on
service
fee commission or fee
3 Event
(b) 1.5% on (b) 2% on gross bill
management
gross bill amount
service
amount
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(a) 10% on
commission or (a) 12% on
fee commission or fee
Section/ Head of Withholding Tax Deducting/Collecting Timing of 3 Rates (FY 2020-2021)
(b) 1.5% on (b) 2% on gross bill Minimum Tax /Remarks
Rule Authority Deduction/Collection gross bill amount
amount
Training,
workshop, etc.
organization and
management
service
Courier service
Packing and
shifting service
Any other service
of similar nature
Note: If invoice shows both commission/fee and gross
bill amount, TDS shall be the higher amount between (i)
and (ii):
(i) commission/fee X TDS rate for commission/fee
(ii) gross bill amount X 10% X TDS rate for
commission/fee
Media buying
agency service
(a) on commission 10% 12%
or fee
(b) on gross bill 0.5% 0.65%
amount
4 If invoice shows both commission/fee and gross bill
amount, TDS shall be the higher amount between (i) and
(ii):
(i) commission/fee X TDS rate for commission/fee
(ii) gross bill amount X 2.5% X TDS rate for
commission/fee
5 Indenting 6% 8%
commission
6 Meeting fees, 10% 12%
training fees or
honorarium
7 Mobile network 10% 12%
operator, technical
support service
provider or service
delivery agent
engaged in mobile
banking
operations
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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
8 Credit rating 10% 12%
service
9 Motor garage or 6% 8%
workshop
10 Private container 6% 8%
port or dockyard
service
11 Shipping agency 6% 8%
commission
12 Stevedoring/berth 10% 12%
operation
commission
(i) Transport
service, carrying
service, vehicle
rental service
(ii) Service under
sharing economy
13 3% 4%
platform including
ride
sharing/coworking
space providing/
accomodation
providing service
13A Wheeling charges 2% 3%
for electricity
transmission

14 Any other service 10% 12%

which is not
mentioned in
Chapter VII of the
ITO, 1984, and is
not a service
provided by any
bank, insurance or
financial
institutions
No deduction/partial deduction: NBR's certificate is
required for payment without deduction or deduction at a
lesser rate
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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
Section Clearing and forwarding agents Commissioner of Customs At the time of clearance of 10% Minimum tax (82C)
52AAA goods imported or exported
Section Cigarette manufacturers Person responsible for At the time of selling 10% Minimum tax (82C)
52B selling banderols banderols
Section Compensation against Person responsible for At the time of payment (a) Immovable property situated in any 6% Final tax (82C)
52C acquisition of property payment compensation for city corporation, paurashava or
acquisition of immovable cantonment board
(b) Immovable property situated outside 3%
property by government the jurisdiction of city corporation,
paurashava or cantonment board

Section Interest on saving instruments Person responsible for At the time of payment Interest on savings instrument 10% Final tax (82C)
52D making payment
No TDS if cumulative investment at the end of income year in
pensioner's savings certificate does not exceed Tk. 500,000/=

Section Payment to beneficiary of Person responsible for At the time of payment

52DD workers' participation fund making payment 5%

Section Brick manufacturers Person responsible for At the time of issuing (a) Tk. 45,000/- for one section brick field.
52F issuing permission or permission or renewal of (b) Tk. 70,000/- for one and half section brick field.
renewal of permission permission (c) Tk. 90,000/- for two section brick field and
(d) Tk. 150,000/- for producing brick through automatic
machine
Note: No permission if there is no tax clearance certificate for
preceding AY
Section Commission of letter of credit Person responsible for At the time of collecting 5%
52I opening LC for import commission
Section Collection of tax from travel Person responsible for At the time of payment (i) 0.30% of total value of tickets or any charge for carrying Minimum tax (82C)
52JJ agent making payment by way of cargo
commission or discount or (ii) Incentive bonus, performance bonus or any other benefits
any other benefits / Commission or discount or any other benefits X TDS on
Commission or discount or any other benefits
Section Renewal of trade license Person responsible for At the time of renewal of trade (a) Dhaka (South & North) or 3,000
52K renewal of trade license license Chittagong City Corporation;
(b) City Corporation except Dhaka or 2,000
Chittagong;
(c) Paurashava at any district 1,000
headquarter;
(d) Other paurashava. 500
Section Freight forward agency Person responsible for At the time of payment or
52M commission making payment credit to the account of payee 15%
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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
Section Collection of tax on account of BPDB At the time of making payment Minimum tax (82C)
6%
52N rental power
Section Foreign technician serving in Person responsible for At the time of payment or 5% (applicable for appointment before 30 June 2010) Minimum tax (82C)
52O diamond cutting industries making payment giving credit, whichever is
earlier
Section Convention hall, conference Specified person At the time of making payment 5% (whole amount)
52P centre, room or hall, hotel,
community centre, restaurant,
etc.
Section Income remitted from abroad in Person responsible for At the time of payment or 10%
52Q connection with any service, paying or crediting foreign credit to the account of payee
No TDS for (i) sale of software or services exempted from tax
revenue sharing, etc. remittance to the account of
under paragraph 33 of Part A of the 6th Schedule; (ii) income
a person
earned abroad by an individual Bangladeshi citizen and
brought into Bangladesh through legal channel as per
paragraph 48 of Part A of the 6th Schedule

Section Deduction of tax from receipts Bank At the time of crediting to the Incoming international phone call 1.5% Minimum tax (82C)
52R in respect of international phone account of IGW Service
call (IGW) Operator
IGW Service Operator At the time of payment or Payment to ICX, ANS, BTRC or any 7.5%
credit other person under an agreement with
BTRC relating to international phone
call
ICX or ANS At the time of payment or Outgoing international phone call 7.5%
credit
No deduction/partial deduction: NBR's certificate is require
for payment without deduction or deduction at a lesser rate

Section Payment in excess of premium Person responsible for At the time of payment Amount in excess of premium paid 5%
52T paid on life insurance policy making payment No TDS in case of death of such policy holder
Section Payment on account of local Bank and Financial At the time of payment or 3% (goods purchased for trading purpose or reselling after
52U letter of credit or any other Institution crediting to supplier of goods processing or conversion)
financing arrangement At the time of payment or
crediting to the person against
invoice or sale of goods to its 1% (goods invoiced to distributor)
distributor
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Section Payment on account of local Bank and Financial

52U letter of credit or any other Institution
financing arrangement

Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
At the time of payment or 2% (rice, wheat, potato, onion, garlic, peas, chickpeas, lentils,
crediting to supplier of goods ginger, turmeric, dried chillies, 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)

Note: (i) Section 52U will not be applied to back to back LC opened against Master LC; (ii)
Where section 52 is applicable, section 52U shall not be applied even payment is made
through local LC or other credit facilities; (iii) Section 52U shall not limit the applicability
of section 52 - Deleted;
Section Payment by cellular mobile Principal Officer of cellular At the time of payment or
52V phone operator to regulatory mobile phone operator credit to the payee, whichever
authority as revenue sharing, is earlier
license fee, any other fee or 10%
charges called by whatever
name
Section Collection of tax from importers Commissioner of Customs At import stage 5% for clause (a), 2% for clause (b) & Tk. 800/= per ton for Minimum tax (82C)
53, Rule- clause (c) of rule 17A Excluding: import of raw
17A
No collection of tax at import stage for goods stated in Table- material by industrial
3 and Table-4 of rule 17A undertaking for own
conumption. Including:
Non-collection/Collection at proportionately reduced
import of raw material by
rate: NBR's certificate is required for non-collection of tax or industrial undertaking
collection at proportionately reduced rate engaged in producing
cement, iron or iron
products, ferro alloy
products
Section House property or hotel Specified person (tenant) At the time payment of rent
53A accomodation 5%

Section Shipping business of a resident Commissioner of Customs Before port clearance (i) Total freight received or receivable in Minimum tax (82C)
5%
53AA or out of Bangladesh
(ii) Total freight received or receivable
from services rendered between two or 3%
more foreign countries
Section Export of manpower DG, Bureau of Manpower, Before clearance for export of Minimum tax (82C)
53B, Employment and Training manpower
Rule-17C 10%

Section Export of certain items Bank At the time of crediting Minimum tax (82C)
53BB proceeds to the account of 0.50%
exporter
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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
Section Member of Stock Exchanges CEO of Stock Exchange At the time of payments for 0.05% on the value of shares and mutual fund Minimum tax (82C)
53BBB transactions
10% on commission for transaction of securities except
shares and mutual fund
Section Export or any goods except Bank At the time of crediting Minimum tax (82C)
53BBBB certain items proceeds to the account of 0.05%
exporter
Section Goods or property sold by Person responsible for Before delivering possession Minimum tax (82C)
53C, public auction making sale through public of goods or property
Rule 17D auction of goods or property
5%
of government and
specified organizations

Person responsible for Before delivering possession

auction of tea of tea 1%

Section Courier business of a non- Company working as local At the time of remittance to 15% of service charges accrued from shipment outside Minimum tax (82C)
53CCC resident agent of non-resident principal Bangladesh
courier company

Section Payment to actors, actresses, Person responsible for At the time of making payment
53D producers etc. making payment for or credit to the account of
purchasing film, drama, payee
television/radio programme
10% (No TDS if payment does not exceed Tk. 10,000)
Person responsible for At the time of making payment
making payment to another or credit to the account of
person for performance payee

Section Deduction of tax at source from Person responsible for At the time of making payment Final tax (82C)
53DDD export cash subsidy making payment or credit 5%

Section Commission, discount or fees Any company making At the time of making payment Minimum tax (82C)
53E payment/allowing or allowing the amount
commission, discount, fees,
incentive or performance
bonus or any other payment 10%
or benefit of similar nature
for distribution or marketing
of goods
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Section Commission, discount or fees Minimum tax (82C)

53E

Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
Any company making At the time of
payment for promotion of payment/transfer/credit/adjust
the company or its goods to ment
person engaged in 1.50%
distribution/marketing of
goods
Any company selling goods At the time of
to distributor/other person payment/transfer/credit/adjust
under a contract at a price ment 5% X (retail price - selling price to distributor/other person)
lower than the retail price

Cigarette manufacturer At the time of

company payment/transfer/credit/adjust 3% X (retail price - selling price to distributor/other person)
ment
Section Commission or remuneration Bank At the time of payment Minimum tax (82C)
53EE paid to agent of foreign buyer 10%

Section Interest on saving deposits and Bank, NBFI, Leasing At the time of payment or 10% (who/which furnishes TIN) Minimum tax (82C)
53F fixed deposits Company, Housing Finance credit, whichever is earlier 15% (who/which fails to furnish TIN) Final tax: (i) public
Company 10% (if saving deposit balance does not exceed Tk. 1 lakh at university, educational
any time in the year) institution with MPO,
10% (public university, educational institution with MPO, ICAB, ICMAB, ICSMB;
ICAB, ICMAB, ICSMB) (ii) any fund exempted
5% (any fund exempted from tax) from tax
No TDS: (i) DPS sponsored or approved by government (ii) NBR exempts income of payee from tax by general or special
order
Section Real estate or land Person responsible for Before registration building or apartment at Tk 1,600/sm Tk 6,500/sm (non- Minimum tax (82C)
53FF development business registering any document Gulshan, Banani, (residential) residential)
for transfer of land or Baridhara, Motijheel,
building or apartment Dilkusha
building or apartment at Tk 1,500/sm Tk 5,000/sm (non-
Dhanmondi, DOHS, (residential) residential)
Mohakhali, Lalmatia,
Uttara, Bashundhara,
Dhaka Cantonment,
Kawran Bazar,
Panchlaish, Khulshi,
Nasirabad
building or apartment at Tk 1,000/sm Tk 3,500/sm (non-
any other area within (residential) residential)
DSCC, DNCC, CCC
 53FF development business registering any document
for transfer of land or
building or apartment

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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
building or apartment at Tk 700/sm Tk 2,500/sm (non-
any other area within (residential) residential)
any other CC
building or apartment at Tk 300/sm Tk 1,200/sm (non-
any other area except (residential) residential)
above
building or apartment at Tk 300/sm Tk 1,200/sm (non-
any other area except (residential) residential)
land in Dhaka, Gazipur,
Narayanganj,
Munshiganj, Manikganj,
Narshingdi and 5%
Chittagong districts

land in any other

3%
districts
Section Insurance commission Person responsible for At the time of making payment Minimum tax (82C)
53G making payment of in any mode or credit to the
remuneration, reward or account of payee, whichever 5%
commission is earlier
Section Fees of surveyors of general Person responsible for At the time of payment Minimum tax (82C)
53GG insurance company payment 10%

Section Transfer of property Any registering officer Before registration Land or land and building located in the following Final tax (82C): Deed
53H, responsible for registering commercial areas value less cost of
Rule 17II any document for transfer Gulshan, Banani, 4% of the deed value or Tk acquisition
of property Motijheel, Dilkhusha, 10,80,000/- whichever is higher
North South Road,
Motijheel Expansion
areas and Mohakhali of
Dhaka
Karwan Bazar of Dhaka 4% of the deed value or Tk 6,00,000/-
whichever is higher
Agrabad and CDA 4% of the deed value or Tk 3,60,000/-
Avenue of whichever is higher
Chittagong
Section Transfer of property Any registering officer Before registration Final tax (82C): Deed
53H, responsible for registering value less cost of
Rule 17II any document for transfer acquisition
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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
Narayanganj, Banga 4% of the deed value or Tk 3,60,000/-
Bandhu Avenue, whichever is higher
Badda, Sayedabad,
Postogola and
Gandaria of Dhaka
Uttara Sonargaon 4% of the deed value or Tk 6,00,000/-
Janapath, Shahbag, whichever is higher
Panthapath,
Banglamotor, Kakrail of
Dhaka
Nababpur and Fulbaria 4% of the deed value or Tk 3,00,000/-
of Dhaka whichever is higher

Land or land and building located in the following areas

Uttara (Sector 1-9), 4% of the deed value or Tk 90,000/-

Khilgaon rehabilitation whichever is higher
area (beside 100 feet
road), Azimpur,
Rajarbagh rehabilitation
area (beside bishwa
road), Baridhara
DOHS, Bashundhara
(Block: A–G), Niketon
of Dhaka, Agrabad,
Halishohar, Panchlaish,
Nasirabad, Mehedibag
of Chittagong

Gulshan, Banani and 4% of the deed value or Tk 3,00,000/-

Baridhara of whichever is higher
Dhaka

Dhanmondi of Dhaka 4% of the deed value or Tk 2,40,000/-

whichever is higher
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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
Kakrail, Segunbagicha, 4% of the deed value orTk 1,80,000/-
Bijoynagar, Eskaton, ever is higher
Green Road, Elephant
Road, Fakirapool,
Arambagh, Maghbazar
(within one hundred
feet of main road),
Tejgaon Industrial
Area, Sher-e-
Banglanagar
Administrative Area,
Agargaon
Administrative Area,
Lalmatia, Mohakhali
DOHS, Cantonment of
Dhaka and Khulshi of
Chittagong

Kakrail, Segunbagicha, 4% of the deed value or Tk 1,20,000/-

Bijoynagar, Eskaton, whichever is higher
Green Road, Elephant
Road area (outside one
hundred feet of main
road) of Dhaka
Green Road (from 4% of the deed value or Tk 2,40,000/-
Road 3 to 8 of whichever is higher
Dhanmondi Residential
Area of Dhaka)
Uttara (Sector 10 to 4% of the deed value or Tk 60,000/-
14), Nikunj (south), whichever is higher
Nikunj (North), Badda
Rehabilitation Area,
Ganderia Rehabilitation
Area, Syampur
Rehabilitation Area, IG
Bagan Rehabilitation
Area, Tongi Industrial
Area of Dhaka
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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
Syampur Industrial 4% of the deed value or Tk 48,000/-
Area, Postagola whichever is higher
Industrial Area and
Jurain Industrial Area of
Dhaka

Khilgaon Rehabilitation 4% of the deed value or Tk 72,000/-

Area (beside less than whichever is higher
100 feet road),
Rajarbagh
Rehabilitation Area
(beside 40 feet and
other internal road) of
Dhaka
Goran (beside 40 feet 4% of the deed value or Tk 30,000/-
road) and Hajaribagh whichever is higher
Tannery Area of Dhaka

Provided that where any structure, building, flat, apartment or

floor space is situated on the land, an additional tax shall be
paid at the rate of Tk 600/- per square meter or 4% of the
deed value of such structure, building, flat, apartment or floor
space, whichever is higher

Land or land and building located in following areas

Within the jurisdiction of 4% of deed value

Rajdhani Unnayan
Kartripakya (RAJUK)
and Chittagong
Development Authority
(CDA) except areas
specified above
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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
Within the jurisdiction of 3% of deed value
Gazipur, Narayanganj,
Munshiganj, Manikganj,
Narsingdi, Dhaka and
Chittagong districts
[excluding Rajdhani
Unnayan Kartripakya
(RAJUK) and
Chittagong
Development Authority
(CDA)], and within any
City Corporation
(excluding Dhaka South
City Corporation and
Dhaka North City
Corporation) and
Cantonment Board

Areas within the 3% of deed value

jurisdiction of a
paurasabha of any
district headquarter
Areas of any other 2% of deed value
Pauroshova
Any other area not 1% of deed value
specified above
Section Collection of tax from lease of Any registering officer Before registration
53HH immovable property responsible for registering
any document relating to
lease of immovable 4%
property for not less than 10
years

Section Interest on deposit of Post Person responsible for At the time of payment or
53I Office Savings Bank Account paying interest credt to the account of payee, 10%
whichever is earlier
Section Rental value of vacant land or Specified person At the time of making payment
53J plant or machinery 5%
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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
Section Deduction from payment to Specified person At the time of payment
53K newspaper or magazine or
private television channel or
private radio station or any web 4%
site or any person for
advertisement or for purchasing
air time.

Section Collection of tax from transfer of BSEC or Stock Exchange At the time of transfer or 5% (transfer value - cost of acquisition) Minimum tax (82C)
53M securities or mutual fund units declaration of transfer or
Transfer value is closing price on the day of consent
listed with stock exchange by according consent to transfer
accorded and if not traded on that day, the closing price of the
the sponsor shareholders or
day when it was last traded
director or placement holder
Transfer includes transfer under a gift, bequest, will or an
irrevocable trust
Section Collection of tax from transfer of Principal Officer of stock At the time of transfer or Minimum tax (82C)
53N share of shareholder of Stock exchange declaration of transfer or
Exchanges according consent to transfer, 15% on profit and gain
whichever is earlier

Section Deduction of tax from any sum Person engaged in real At the time of payment 15% (total of signing money, subsistence money, house rent Final tax (82C)
53P paid by real estate developer to estate or land development or in any other form called by whatever name for development
land owner business of land)
Section Deduction of tax from dividends Principal officer of a At the time of payment Bangladeshi company 20%
54 company Resident or non- 10%, if TIN is furnished
resident Bangladeshi
15%, if TIN is not furnished
No TDS: Distribution of taxed dividend to a company if such
taxed dividend enjoys exemption under para 60, Part A, 6th
Schedule
Section Income from lottery, winnings, Person responsible for At the time of payment Minimum tax (82C)
55 etc., as referred to in section 19 payment 20%
(13)
Section Income of non-residents Specified person or any At the time of payment Sl. Description of services or Rate
56 other person responsible for No. payments
making payment to non- 1 Advisory or consultancy service 20% Minimum tax liability of
resident which constitutes non-resident and not
2 Pre-shipment inspection service 20%
income chargeable to tax subject to refund, set-off
under the ITO, 1984 3 Professional service, technical 20%
or adjustment [Section 56
services, technical know-how (2A)]
or technical assistance
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Section Income of non-residents Specified person or any At the time of payment

56 other person responsible for
making payment to non- Minimum tax liability of
resident which constitutes non-resident and not
income chargeable to tax subject to refund, set-off
under the ITO, 1984 or adjustment
Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax[Section
/Remarks 56
Rule Authority Deduction/Collection (2A)]

4 Architecture, interior design or 20%

landscape design, fashion design
or process design
5 Certification, rating, etc. 20%
6 Charge or rent for satellite, airtime 20%
or frequency, rent for channel
broadcast
7 Legal service 20%
8 Management service including
20%
event management
9 Commission 20%
10 Royalty, license fee or payments
related to intangibles 20%

11 Interest 20%
12 Advertisement broadcasting 20%
13 Advertisement making or digital 15%
marketing
14 Air transport or water transport not
being the carrying services 7.5%
mentioned in section 102 or 103A
15 Contractor, sub-contractor of
manufacturing, process or
conversion, civil work, 7.5%
construction, engineering or works
of similar nature
16 Supplier 7.5%
17 Capital gain 15%
18 Insurance premium 10%
19 Rental of machinery, equipment, 15%
etc.
20 Dividend:
(a) Company, fund and trust 20%
(b) Any other person, not being a
company, fund and trust 30%

21 Artist, singer or player 30%

22 Salary or remuneration 30%
23 Exploration or drilling in petroleum 5.25%
operations
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Section/ Head of Withholding Tax Deducting/Collecting Timing of Rates (FY 2020-2021) Minimum Tax /Remarks
Rule Authority Deduction/Collection
24 Survey for coal, oil or gas 5.25%
exploration
24A Fees, etc., of surveyors of general 20%
insurance company
25 Any service for making
connectivity between oil or gas 5.25%
field and its export point
26 Any payments against any 20%
services not mentioned above
27 Any other payments 30%
Note: Person on authority concerned shall not effect transfer
of shares if tax on capital gain is not paid
Non-deduction/Partial deduction: NBR's certificate is
required for making payment to non-resident without
deduction or with a deduction at reduced rate due to tax treaty
or any other reason. Certificate will be issued within 30 days.

Section Advance tax by cigarette Taxes zone concerned Every month and adjustable
68A manufacturer against quarterly installments 3% X (gross sale - VAT & SD)
u/s 66
Section Advance tax by owner of Authority responsible for On or before the date of Sl. Type & egine capacity Rate (Tk.) Note: (i) Adjustable
68B private motor car registration/fitness renewal registration or fitness renewal No. against tax payable for
income from regular
1 Car/jee, <1500cc 25,000 sources; (ii) not
2 Car/jee, >1500cc but <2000cc 50,000 refundable; (iii)
3 Car/jee, >2000cc but <2500cc 75,000 exemption list provided in
4 Car/jee, >2500cc but <3000cc 125,000 section 68B
5 Car/jee, >3000cc but <3500cc 150,000
6 Car/jee, >3500cc 200,000
7 Microbus 30,000
Note: (i) 50% higher tax for each additional motor car, if
owner has 2 or more motor cars in own or joint names; (ii)
AIT exempted in the cases specified in section 68B (3)

The End