VAT & VAT Deduction at Source (VDS), Finance Act-2019

Sl. No. Service code Particulars 2019-20 2020-21 2021-22

Hotel: A/C 15% 15.00% 15.00%
S001.1
Hotel: Non -A/C 7.50% 7.50%
1
Restaurant : A/C 7.5% 15.00% 10.00%
S001.2
Restaurant : Non-A/C 15.0% 7.50% 5.00%
3 S002 Decorators and caterers 15.0% 15.0% 15.0%
4 S003.1 Motor Garages & Workshop 10.0% 10.0% 10.0%
S003.2 Dockyard 10.00% 10.00%
S004 Construction Firms 7.5% 7.5% 7.5%
5 S005.1 Warehouse 15.0% 15.0% 15.0%
6 S005.2 Port 15.0% 15.0% 15.0%
7 S006 Cold Storage 0.0% 0.0% 0.0%
8 S007 Advertising Firms 15.0% 15.0% 15.0%
9 S008.1 Printing Press 10.0% 10.0% 10.0%
10 S008.2 Binding 0.0% 0.0% 0.0%
11 S009 Auctioneer 10.0% 10.0% 10.0%
S010.1 Land Development Firms 3.0% 2.00% 2.00%

Building Construction Firms (1-1600

2.0% 2.0% 2.0%
Square foot)
12
Building Construction Firms (1600-More
S010.2 4.5% 4.5% 4.5%
Square foot)
Building Construction Firms
2.0% 2.0% 2.0%
(Reregistration)
S011.10 Video Shop 15.0% 15.0% 15.0%
S011.2 Video Games Shop 15.0% 15.0% 15.0%
13
S011.3 Audio & Video Recording shop 15.0% 15.0% 15.0%
S011.4 Audio & Video Rental Shop 15.0% 15.0% 15.0%
14 S012 Telephone/Tele-printer/Telex/Fax 15.0% 15.0% 15.0%
15 S012.14 Internet Service Provider 5.0% 5.0% 5.0%
16 S012.2 Sim card supplier 15.0% 15.0% 15.0%
17 S013 Automated Laundry 10.0% 10.0% 10.0%
18 S014 Indenting Firm 5.0% 5.0% 5.0%
19 S015.1 Freight Forwarders 15.0% 15.0% 15.0%
20 S015.2 Clearing & Forwarding Agents 15.0% 15.0% 15.0%
21 S016 Travel Agency 0.0% 0.0% 0.0%
22 S017 Community Center 15.0% 15.0% 15.0%
23 S018 Film Studio 10.0% 10.0% 10.0%
24 S019 Photo Maker 0.0% 0.0% 0.0%
25 S020 Survey Firms 15.0% 15.0% 15.0%
26 S021 Rental of plant and capital equipment 15.0% 15.0% 15.0%
27 S022 Sweet Shops 15.0% 15.0% 15.0%
28 S023.1 Film producers 10.0% 10.0% 10.0%
29 S023.2 Cinema hall 10.0% 10.0% 10.0%
Furniture manufacturer 7.5% 7.5% 7.5%
30 S024
Furniture distributor 5.0% 7.5% 7.5%
31 S025 WASA 15.0% 15.0% 15.0%
32 S026 Goldsmith, Silversmith, Jewelers 5.0% 5.0% 5.0%
33 S027 Insurance Company 15.0% 15.0% 15.0%
34 S028 Courier & Express Mail Service 15.0% 15.0% 15.0%
35 S029 Astrologer 15.0% 15.0% 15.0%
36 S030 Beauty Parlor 15.0% 15.0% 15.0%
37 S031 Repair & servicing of taxable goods 10.0% 10.0% 10.0%
38 S032 Consultancy & Supervisory Firms 15.0% 15.0% 15.0%
39 S033 Lease holder 15.0% 15.0% 15.0%
40 S034 Audit & Accounting Firms 15.0% 15.0% 15.0%
41 S035 Shipping Agent 15.0% 15.0% 15.0%
42 S036.1 AC Bus Service 15.0% 15.0% 15.0%
43 S036.2 AC Launch Service 5.0% 10.0% 10.0%
44 S036.3 AC Railway Service 15% 15% 15%
45 S037 Procurement Providers 7.5% 7.5% 7.5%
Arrangement of cultural program in
46 S038 15.0% 15.0% 15.0%
coordination with Foreign Artist
47 S039.1 Satellite Cable Operator 15.0% 15.0% 15.0%
48 S039.2 Satellite Channel Distributor 15.0% 15.0% 15.0%
49 S040 Security Services 10.0% 10.0% 10.0%
50 S041 Marriage Media 15% 15% 15%
51 S042 Automated Sawmill 10.0% 10.0% 10.0%
Supplier of Programs to Television and
52 S043 15% 15% 15%
Online Medium
53 S044 Services by BRTA 15% 15% 15%
54 S045 Legal Advisors 15.0% 15.0% 15.0%
55 S046 Health and Fitness Centre 15.0% 15.0% 15.0%
56 S047 Sports Organizer 10.0% 10.0% 10.0%
Transport Contractors: of petroleum
5.0% 5.0% 5.0%
57 S048 products
Transport Contractors: others 10.0% 10.0% 10.0%
58 S049 Rent-a-Car 15.0% 15.0% 15.0%
S050.1 Architect, Interior Designer/ Decorator 15.0% 15.0% 15.0%
59
S050.2 Graphic Designer 15.0% 15.0% 15.0%
60 S051 Engineering firm 15.0% 15.0% 15.0%
61 S052 Rental of sound and lighting system 15.0% 15.0% 15.0%
62 S053 Directors fee for attending Board meeting 10.0% 10.0% 10.0%

Broadcasting advertisement through

63 S054 15.0% 15.0% 15.0%
satellite
64 S055 Land seller 0.0% 0.0% 0.0%
65 S056 Banking & Non-Banking service provider 15.0% 15.0% 15.0%
66 S057 Electricity Distributor 5.0% 5.0% 5.0%
67 S058 Rental of chartered plan and helicopter 15.0% 15.0% 15.0%
68 S059 Glass-sheet plating company 15.0% 15.0% 15.0%
69 S060 Buyer of auctioned goods 7.5% 7.5% 7.5%
70 S061 Credit Card Provider 15.0% 15.0% 15.0%
71 S062 Money exchange 15% 15% 15%
72 S063 Tailoring Shop & tailors 10.0% 10.0% 10.0%
73 S064.1 Amusement park and theme park 7.5% 7.5% 7.5%
Picnic Spot, Shooting Spot, and tourist
74 S064.2 15% 15% 15%
spot

Cleaning or Maintenance Service

75 S065 10.0% 10.0% 10.0%
Providers of Building’s Floor and Yards

76 S066 Seller of Lottery 10.0% 10.0% 10.0%

77 S067 Immigration advisor 15.0% 15.0% 15.0%
78 S068 Coaching Center 15.0% 15.0% 15.0%
79 S069 English Medium School 5.0% 5.0% 5.0%
S070.1 Private University 0.0% 0.0% 0.0%
80
S070.2 Private Medical & Engineering College 0.0% 0.0% 0.0%
81 S071 Event Management 15.0% 15.0% 15.0%
82 S072 Human Resource Management 15.0% 15.0% 15.0%
83 S073 Manpower Exporter 0.0% 0.0% 0.0%
84 S074 Rent of place 15.0% 15.0% 15.0%
85 S075 Stock & Security Broker 0.0% 0.0% 0.0%
86 S076 Social & sports club 10.0% 10.0% 10.0%
87 S077 Tour Operator 0.0% 0.0% 0.0%
88 S078(ka) Sale center of own brand garments/clothes 7.5% 7.5% 7.5%

Sale center of brand garments/clothes

89 S078(kha) 7.5% 7.5% 7.5%
(except it's own)
90 S079 Social Media or Virtual Business Removed Removed Removed
91 S080 Ride Sharing Service 5.0% 5.0% 5.0%
ITES - Information Technology Enabled
S099.1 5.0% 5.0% 5.0%
services
92 S099.2 Other services 15.0% 15.0% 15.0%
S099.3 Sponsorship services 15.0% 15.0% 15.0%
S099.4 Meditation service 0.0% 0.0% 0.0%
93 S099.5 Sale of Goods through Online 5.0% 5.0% 5.0%
94 S099.6 Credit Rating Agency 15.0% 7.50% 7.50%
 Tax Deduction at Source (TDS), 2011-2019

Sub - Ref of Sec/Rule Ref. of sec/Rule ( up

SL Head of TDS Sub-Head 2018-2019 2019-2020
SL (FA17) toFA15)
Salaries U/S-50, Rule-21 U/S-50, Rule-21
Discount on the Real value of Bangladesh
U/S-50(A) U/S-50(A) Maximum rate Maximum rate
Bank Bills of tax from payment of
Deduction
U/S-50(B) U/S-50(B) At average rate At average rate
remuneration to member of parliament
Interest on securities U/S-51(1), Rule-10 U/S-51(1), Rule-10 5% 5%

Up to Tk. 15,00,000 =2% Up to Tk. 15,00,000 =2%

15,00,001 to Tk 25,00,000=3% 15,00,001 to Tk 50,00,000=3%
Tk 25,00,001 to 100,00,000=4% Tk 50,00,001 to 100,00,000=4%
1,00,00,001 to Tk. 5,00,00,000=5% Exceeds 1,00,00,001 =5%
Payment to contractors & sub- contractors
5,00,00,001 to Tk 10,00,00,000=6%
Exceeds Tk 10,00,00,000=7%

U/S-52, Rule-16 U/S-52, Rule-16

Supply of goods/
Manufacture, process or conversion or
printing, packaging or Binding
payments exceeds Tk 2,00,000= 0.60%, the payments exceeds Tk 2,00,000= 0.60%,
(excluding petrol pump station) of oil marketing (excluding petrol pump station) of oil
companies, any amount = 1%
In case of supply of oil by any company marketing companies,
In case of supply of oilany amount
by any = 1%
company
Payment to contractors & sub- contractors for
engaged in oil
transmission, onrefinery,
any amountany on
amount =3%
any amount engaged in oil
transmission, onrefinery,
any amountany on
amount =3%
any amount
oil and gas
=3% in gas distribution,
In case of company engaged =3% engaged in gas
In case of company
any amount =3% distribution, any amount =3%

Royalties, franchise, fee for process,

10%
method,design,pattern,know- 10% 12%
Where base
how,copyright,trademark,trade name,literary Where base amount Where base amount
52A U/S 52A (2) amount does not
or musical or artistic does not exceeds tk. 25 does exceeds tk. 25
exceeds tk. 25
composition,survey,study,forecast,estimate,cu Lakh Lakh
Lakh
stomer list or any other intangibles.

Where base amount Where base amount Where base

does not exceeds tk. 25 does exceeds tk. 25 amount does not
52AA Lakh Lakh exceeds tk. 25
Lakh

1 Advisory or consultancy service 52AA U/S 52A (1) 10% 12% 10%

Fees for Professional or Technical Services

2 52AA U/S 52A (3) 10% 12% 10%
fees or technical assistant fees
Payment of certain services U/S 52AA U/S 52AA
Catering Service Commission U/S 52AA U/S 52AA 10% 12% 10%
i)
Gross Receipt U/S 52AA U/S 52AA 1.5% 2% 1.5%

Cleaning Service Commission U/S 52AA U/S 52AA 10% 12% 10%
ii)
Gross Receipt U/S 52AA U/S 52AA 1.5% 2% 1.5%

Collection and recovery agency Commission U/S 52AA U/S 52AA 10% 12% 10%
iii)
Gross Receipt U/S 52AA U/S 52AA 1.5% 2% 1.5%

Private security service provider Commission U/S 52AA U/S 52AA 10% 12% 10%
iv)
Gross Receipt U/S 52AA U/S 52AA 1.5% 2% 1.5%

Supply of manpower Commission U/S 52AA U/S 52AA 10% 12% 10%
v)
Gross Receipt U/S 52AA U/S 52AA 1.5% 2% 1.5%

Creative media service Commission U/S 52AA U/S 52AA 10% 12% 10%
vi)
Gross Receipt U/S 52AA U/S 52AA 1.5% 2% 1.5%
3
Public relation service Commission U/S 52AA U/S 52AA 10% 12% 10%
vii)
Gross Receipt U/S 52AA U/S 52AA 1.5% 2% 1.5%

Event management Commission U/S 52AA U/S 52AA 10% 12% 10%
viii)
Gross Receipt U/S 52AA U/S 52AA 1.5% 2% 1.5%

Commission U/S 52AA U/S 52AA 10% 12% 10%

Training, Workshop, etc. organization and
ix)
management service Gross Receipt U/S 52AA U/S 52AA 1.5% 2% 1.5%

Commission U/S 52AA U/S 52AA 10%

x) Courier Service
 Sub - Ref of Sec/Rule Ref. of sec/Rule ( up
SL Head of TDS Sub-Head 2018-2019 2019-2020
SL (FA17) toFA15)
x) Courier Service
Gross Receipt U/S 52AA U/S 52AA 1.5%

Commission U/S 52AA U/S 52AA 10%

xi) Packing & Shifting Service
Gross Receipt U/S 52AA U/S 52AA 1.5%

Commission U/S 52AA U/S 52AA 10% 12% 10%

xii) Any other service of similar nature-
Gross Receipt U/S 52AA U/S 52AA 1.5% 2% 1.5%

Commission U/S 52AA U/S 52AA 10% 12% 10%

4 Media buying agency service
Gross Receipt U/S 52AA U/S 52AA 0.5% 0.65% 0.5%

5 Indenting commission U/S 52AA U/S 52AA 6% 8% 6%

6 Meetingnetwork
Mobile fees, training feestechnical
operator, or honorarium
support Commission U/S 52AA U/S 52AA 10% 12% 10%
7 service provider or service delivery agents U/S 52AA U/S 52AA 10% 12% 10%
8 engaged in mobile
Credit rating agencybanking operations U/S 52AA U/S 52AA 10% 12% 10%
9 Motor garage or workshop U/S 52AA U/S 52AA 6% 8% 6%
10 Private container port or dockyard service U/S 52AA U/S 52AA 6% 8% 6%
11 Shipping agency commission U/S 52AA U/S 52AA 6% 8% 6%
Commission U/S 52AA U/S 52AA 10% 12% 10%
12 Stevedoring/berth operation commission
Gross Receipt
Transport service, carrying service, vehicle
(i) U/S 52AA U/S 52AA 3% 4% 3%
rental service

13 any other service under any sharing economy

platform including ride sharing service,
(ii) U/S 52AA U/S 52AA
coworking space providing service and
accommodation providing service
13 A Wheeling charge for Electricity Transmission U/S 52AA U/S 52AA 4%

Any other services not mentioned in chapter

14 vii and is not a service provided by any bank, U/S 52AA U/S 52AA 10% 12% 10%
insurance or financial institutions

15 Clearing and Forwarding Agents U/S 52AAA U/S 52AAA 10% 10%
10% of the value of 10% of the value
U/S 52B (1) U/S 52B (1) the banderols of the banderols
16 Cigarettes Manufacturing (manual production)
U/S 52B (2) U/S 52B (2)

Compensation Against Acquisition of

17 U/S 52C U/S 52C
Property

18 Interest on Saving Instruments U/S 52D U/S 52D 5% 10%

19 Beneficiary of workers participation fund U/S 52DD 5% 5%
Tk. 45,000/- for one section brick field Tk. 45,000/- for one section brick field
Tk. 70,000/- for one and half section Tk. 70,000/- for one and half section
20 Brick Manufacturers U/S 52F U/S 52F
Tk. 90,000/- for two section brick field. Tk. 90,000/- for two section brick field.
Tk. 150,000/- for automatic brick field Tk. 150,000/- for automatic brick field
21 Commission on Letter of Credit U/S 52 I U/S 52 I 5% 5%

22 Travel agent (by air) U/S 52 JJ U/S 52 JJ

Tk. 500/- for Dhaka north & south and Tk. 3000/- for Dhaka north & south and
Chittagong City Corporation Chittagong City Corporation

Tk 300/-for any other City Corporation Tk 2000/-for any other City Corporation
TK 300 any pouroshova at any district head TK 3000 any pouroshova at any district
23 Issuing and Renewal of Trade License U/S 52K U/S 52K quarter head quarter
TK 100/- in any others pourashova TK 500/- in any others pourashova

24 Freight Forward Agency Commission U/S 52M U/S 52M 15% 15%
25 Rental Power U/S 52N U/S 52N 6% 6%
5% 5%
Salary of Foreign Technician Serving in a
26 U/S 52O U/S 52O
Diamond Cutting Industry

5% 5%
Deduction of tax for services from convention
27 hall, conference center, room, hall, hotel, U/S 52P U/S 52P
community center, any restaurants.

10% 10%
Deduction of tax from resident for any
28 income in connection with any service U/S 52Q U/S 52Q
provided to any foreign person.
 Sub - Ref of Sec/Rule Ref. of sec/Rule ( up
SL Head of TDS Sub-Head 2018-2019 2019-2020
SL (FA17) toFA15)
Receive 2% 2%
U/S 52R U/S 52R
through bank
29 Receipts in respect of international phone call Receive 8% 8%
through Other U/S 52R U/S 52R
party
30 Manufacturer of soft drink U/S 52S U/S 52S 4% 4%
In access of premium paid on life insurance 5% 5%
31 U/S 52T U/S 52T
policy
32 Account of Local Letter of Credit Excluded the folU/S 52U U/S 52U
10% 10%
33 Payment by cellular mobile phone operator U/S 52V U/S 52V

Collection of Tax from Importers and 5% (general rate),2% on certain imported 5% (general rate),2% on certain
34 exporters (the rate applies except the list of U/S 53 U/S 53 goods, Tk 800 per ton in case of import of imported goods, Tk 800 per ton in case of
rule 17A) certain items import of certain items

5% of the gross rent 5% of the gross rent

35 Deduction at Source from House Property U/S 53A U/S 53A

5% of total freight receive in or out of BD 5% of total freight receive in or out of BD

36 Shipping Business of a Resident U/S 53AA U/S 53AA
3% of total freight receive from services 3% of total freight receive from services
rendered between 10%two or more countries rendered between 10%two or more countries
Deduction of Tax from Income Derived on U/S 53B, Rule-17
37 U/S 53B, Rule-17 C
Account of Export of Manpower (AIT) C

Export of Knit-wear and woven Garments,
terry towel, jute goods, frozen food,
38
vegetables, leather goods, packed food (added
in 2009)
1% of the total export proceeds of all goods
(other than jute goods) & .6% of the total
export proceeds of the jute goods
U/S 53BB U/S 53BB
1% of the total export proceeds of all
goods (other than jute goods) & .6% of
the total export proceeds of the jute
goods

39 Member of Stock Exchanges U/S 53BBB U/S 53BBB 0.050% 0.050%

1% of the total export 1% of the total
Export of any goods except Knit-wear and proceeds. export proceeds.
woven Garments, terry towel, jute goods,
40 U/S 53BBBB U/S 53BBBB
frozen food, vegetables, leather goods, packed
food

5% of sale price. 5% of sale price.

Collection of Tax on Sale Price of Goods or U/S 53C, Rule 17
41 U/S 53C, Rule 17 D
Property Sold by Public Auction (AIT) D
Auction of tea

15% on the amount of 15% on the

Deduction or Collection of Tax at Source service charrge amount of service
42 U/S 53CC U/S 53CC charrge
from Courier Business of a Non-Resident

10% above income 10% above income

Deduction from Payment to Actors and 10,000/- 10,000/-
43 Actresses or payment for purchasing film, U/S 53D U/S 53D
drama, TV/radio programs

44 Export Cash Subsidy (AIT) U/S 53DDD U/S 53DDD 3% 10%

U/S 53E (1) U/S 53E (1)
Sales below
the Retail
Commission, Discount or Fees for
45 Price to
distribution or marketing of goods
distributor or U/S 53E (2) U/S 53E (2)
other party
10% 10%
Commission or Remuneration Paid to Agent
46 U/S 53EE U/S 53EE
of Foreign Buyer
10% if there is TIN, 10% if there is
15% if there is no TIN TIN, 15% if there
(not applicable if the is no TIN (not
balance does not exceed applicable if the
Tk 100,000 at any time balance does not
Interest and Share of Profit on Saving, Fixed in the year in case of exceed Tk 100,000
47 U/S 53F U/S 53F
and Term Deposits saving deposit) at any time in the
year in case of
saving deposit)
 Sub - Ref of Sec/Rule Ref. of sec/Rule ( up
SL Head of TDS Sub-Head 2018-2019 2019-2020
SL (FA17) toFA15)
Collection of Tax from Persons Engaged
in real Estate or Land Development
Business
For building or apartment

Gulshan, Banani, Baridhara, Motijheel,

Dilkusha c/a

Dhanmondi r/h, DOHS, Mahakhali, U/S 53 FF U/S 53 FF

Lalmatia, Uttara, Bashundhara, Dhaka
Cantonment, Kawran bazar c/a,
Chittagong ( Panchlais r/a, Khulshi r/a,
Agrabad, Nasirabad)

48 Any other areas

Dhaka,
Gazipur,
Narayanganj,
Munshiganj,
Maikganj,
Narshingdi,
For Land and
Chittagong
District

Other District

49 Insurance Commission to agent U/S 53G U/S 53G 5% 5%

15% 10%
Remuneration or Fees of Surveyors of
50 U/S 53 GG U/S 53 GG
General Insurance Company

51 Collection of Tax on Transfer, etc. of Property U/S 53H U/S 53H

52 Collection of tax from lease of property U/S 53HH U/S 53HH 4% 4%

10% 10%
53 Interest on Post Office Savings U/S 53I U/S 53I

5% 5%

Rental value of vacant Land or Plant or

54 U/S 53J U/S 53J
Machinery

Advertisement

(Newspaper or Magazine or Private

Television Channel & radio, private radio
55 station or any website on account of U/S 53K U/S 53K 4% 4%
advertisement of purchasing airtime of private
television channel or radio station or such
website)

Collection of tax from sale of share at a

U/S 53L U/S 53L
premium over face value
Transfer of securities or mutual fund units by
56 U/S 53M U/S 53M 5% 5%
sponsor shareholders of a company etc.
Collection of tax from transfer of share of
57 U/S 53N U/S 53N 15%(on gain) 15%(on gain)
shareholder of Stock exchanges
Gains of securities traded in the Stock
Exchanges U/S 53O U/S 53O

Any sum paid by real state developer to land

58 owner U/S 53P U/S 53P 15% 15%

59 Income from Dividend U/S 54 U/S 54

60 Income from Winnings (Lottery) U/S55 U/S55 20% 20%

61 Income of Non-Residents U/S 56 U/S 56
62 Accounting or tax consultancy U/S 56 U/S 56 20% 20%
Advertisement making 15% 15%
Advertisement broadcasting 20% 20%
Advisory or consultancy service U/S 56 U/S 56 20% 20%
Air transport or water transport 7.50% 7.50%
Architecture, interior design, or landscape
20% 20%
design
Artist singer or player 30% 30%
from capital
gain (except
capital gain received 15% 15%
listed
securities)
Listed
securities
Certification, ratings 20% 20%
Charge or rent for satellite, airtime or
20% 20%
frequency
 Sub - Ref of Sec/Rule Ref. of sec/Rule ( up
SL Head of TDS Sub-Head 2018-2019 2019-2020
SL (FA17) toFA15)
Contractor, subcontractor or supplier 7.50% 7.50%
Courier service 53CCC U/S 56 15% 15%
Dividend Company 20% 20%
Any other
30% 30%
person
Insurance premium 10% 10%
Interest, royalty or commission 20% 20%
Legal service 20% 20%
Machinery rent 15% 15%
Management or event management 20% 20%
Pre-shipment inspection service 20% 20%
Professional service 20% 20%
Salary or remuneration 30% 30%
Exploration or drilling in petroleum
5.25% 5.25%
operations
Survey for coal, oil or gas exploration 5.25% 5.25%
Fees, etc. of surveyors of general insurance
20.00%
company
Any service for making connectivity between
5.25% 5.25%
oil or gas field and its export point
Commission 20% 20%
Royalty, License fee or payments related to
20% 20%
intangibles
Supplier 7.50% 7.50%
Any payments against any services not
20% 20%
mentioned above
any other payments 30% 30%
 2019-2020 2020-2021 2021-2022

Maximum rate Maximum rate Maximum rate

At average rate At average rate At average rate

5% 5% 5%
Up to Tk. 50,00,000
Up to Tk. 15,00,000 =2% Up to Tk. 15,00,000 =2%
=3% to Tk
50,00,001
15,00,001 to Tk 50,00,000=3% 15,00,001 to Tk 50,00,000=3%
200,00,000=5%
Exceeds 2,00,00,001
Tk 50,00,001 to 100,00,000=4% Tk 50,00,001 to 100,00,000=4%
=7%
Exceeds 1,00,00,001 =5% Exceeds 1,00,00,001 =5%

the payments exceeds Tk 2,00,000= 0.60%, Where the payments exceeds Tk Tk 2,00,000= 0.60%,
(excluding petrol pump station) of oil 2,00,000=petrol
(excluding 0.60%,pump station) of oil marketing companies,
marketing companies, any amount = 1% marketing companies,
In case of supply of oil by any company In case of supply of oilany amount
by any = 1%
company any amount
engaged = 1%
in oil refinery,
engaged in oil
transmission, onrefinery, any on
any amount amount =3% engaged
any amount in oil refinery,
transmission, any amount
on any amount =3%
on any any amount
amount on any =3%
amount
=3% engaged in gas
In case of company amount =3%
In case of company engaged in gas =3% any
distribution,
distribution, any amount =3% distribution, any amount =3% amount =3%

12%
12% 10% 12%
Where base
Where base amount Where base amount Where base amount
amount does
does exceeds tk. 25 does not exceeds tk. does exceeds tk. 25
exceeds tk. 25
Lakh 25 Lakh Lakh
Lakh

Where base amount Where base amount Where base Where base amount
does exceeds tk. 25 does not exceeds tk. amount does does exceeds tk. 25
Lakh 25 Lakh exceeds tk. 25 Lakh
Lakh

12% 10% 12% 12%

12% 10% 12% 12%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

 2019-2020 2020-2021 2021-2022

2% 1.5% 2% 2%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

2% 1.5% 2% 2%

12% 10% 12% 12%

0.65% 0.5% 0.65% 0.65%

8% 6% 8% 8%
12% 10% 12% 12%
12% 10% 12% 12%
12% 10% 12% 12%
8% 6% 8% 8%
8% 6% 8% 8%
8% 6% 8% 8%
12% 10% 12% 12%
2%
4% 3% 4% 4%

3% 4% 4%

5% 2% 3% 3%

12% 10% 12% 12%

10%
10% of the value of
the banderols

6% 6%
3% 3%
10% 10% 10%
5% 5% 5%
Tk. 45,000/- for one section brick field Tk. 45,000/- for one section brick field Tk. 45,000/- for one
Tk. 70,000/- for one and half section Tk. 70,000/- for one and half section section
Tk. brick
70,000/- field
for one
Tk. 90,000/- for two section brick field. Tk. 90,000/- for two section brick field. and
Tk. half section
90,000/- for two
Tk. 150,000/- for automatic brick field Tk. 150,000/- for automatic brick field section brick field.
Tk. 150,000/- for
5% 5% automatic 5%brick field

Tk. 3000/- for Dhaka north & south and Tk. 3000/- for Dhaka north & south Tk. 3000/- for Dhaka
Chittagong City Corporation and Chittagong City Corporation north & south and
Chittagong City
Tk 2000/-for any other City Corporation Tk 2000/-for any other City TkCorporation
2000/-for any
TK 3000 any pouroshova at any district Corporation
TK 3000 any pouroshova at any TKother City
3000 any
head quarter district head quarter Corporation
pouroshova at any
district head quarter
TK 500/- in any others pourashova TK 500/- in any others pourashova TK 500/- in any
others pourashova

15% 15% 15%

6% 6% 6%
5% 5% 5%

5% 5% 5%

10% 10% 10%

 2019-2020 2020-2021 2021-2022

2% 2% 2%

8% 8% 8%

4% 4% 4%
5% 5% 5%

10% 10% 10%

5% (general rate),2% on certain 5% (general rate),2% on certain 5% (general rate),2%

imported goods, Tk 800 per ton in case of imported goods, Tk 800 per ton in case on certain imported
import of certain items of import of certain items goods, Tk 800 per ton
in case of import of
5% of the gross rent 5% of the gross rent 5% certain
of the gross
itemsrent

5% of total freight receive in or out of BD 5% of total freight receive in or out of 5% of total freight
3% of total freight receive from services BD receive from
3% of total freight receive in orfreight
3% of total out of
rendered between 10%two or more countries services rendered BD
10%between two or receive from
10% services
more countries rendered between two
or more countries

1% of the total export proceeds of all 1% of the total export proceeds of all 1% of the total export
goods (other than jute goods) & .6% of goods (other than jute goods) & .6% of proceeds
0.50% of all goods
0.50%
the total export proceeds of the jute the total export proceeds of the jute (other than jute
goods goods goods) & .6% of the
total export proceeds
of the jute goods
0.050% 0.050% 0.050%
0.50%

5% of sale price.

15% on the amount

of service charrge

10% above income

10,000/-

10% 10% 10%

10%

10% if there is TIN,

15% if there is no
TIN (not applicable if
the balance does not
exceed Tk 100,000 at
any time in the year in
case of saving
deposit)
 2019-2020 2020-2021 2021-2022

5% 5% 5%
10% 10% 10%

4% 4% 4%

10% 10% 10%

5% 5% 5%

4% 4% 4%

5% 5% 5%

15%(on gain) 15%(on gain) 15%(on gain)

15% 15% 15%

20% 20% 20%

20% 20% 20%

15% 15% 15%
20% 20% 20%
20% 20% 20%
7.50% 7.50% 7.50%
20% 20% 20%
30% 30% 30%

15% 15% 15%

20% 20% 20%

20% 20% 20%
2019-2020 2020-2021 2021-2022

7.50% 7.50% 7.50%

15% 15% 15%
20% 20% 20%

30% 30% 30%

10% 10% 10%

20% 20% 20%
20% 20% 20%
15% 15% 15%
20% 20% 20%
20% 20% 20%
20% 20% 20%
30% 30% 30%
5.25% 5.25% 5.25%
5.25% 5.25% 5.25%
20.00% 20.00% 20.00%
5.25% 5.25% 5.25%
20% 20% 20%
20% 20% 20%
7.50% 7.50% 7.50%
20% 20% 20%
30% 30% 30%
 Rate of deduction of tax

Description of service and Where base amount Where base

Sl. No payment does not exceed Tk. amount exceeds
25 lakh Tk. 25 lakh

1 10% 12%
Advisory or consultancy service
Professional service , technical
2 services fee, or technical assistance 10% 12%
fee
(i) Catering service; 
(ii) Cleaning service
(iii) Collection and recovery service; 

(iv) Private security service; 

(v) Manpower supply service; 

(vi) Creative media service;

(vii) Public relations service; 

(viii) Event management service; 

3
(xi) Training, workshop, etc. 
organization and 
management service; 
(x) Courier Service

(xi) Packing and Shifting Service

10.0% 12.0%
(a) on commission or free 
1.5% 2.0%
(b) on gross bill amount
(xii) any other service of
similar nature- 
(a) on commission or fee 10% 12%
(b) on gross bill amount 1.50% 2%

Media buying agency service 

4
(a) on commission or free  10% 12%
(b) on gross bill amount 0.50% 0.65%
5 Indenting commission 6% 8%
Meeting fees, training fees or
6 honorarium 10% 12%

Mobile network operator, technical

7 support service provider or service 10% 12%
delivery agents engaged in
mobile banking operations
8 Credit rating service 10% 12%
9 Motor garage or workshop 6% 8%
10 Private container port or dockyard 6% 8%
service
11 6% 8%
Shipping agency commission
12 Stevedoring/berth operation 10% 12%
commission 
(a) on commission or free  10% 12%
(b) on gross bill amount 1.50% 2.00%

(i) Transport service, carrying service, vehicle rental service

13 (ii) any other service under any 3% 4%

sharing economy platform including
ride sharing service, coworking
space providing service and
accommodation providing service
13A Wheeling charge for electricity 2% 3%
Transmission

Any other service which is not

14 mentioned in Chapter VII of this 10% 12%
Ordinance and is not a service
provided by any bank insurance or
financial institutions 
 2021-22

From (BDT) Till (BDT) Rate

Section - 5,000,000 3%
52 5,000,001 20,000,000 5%
Rule 16 20,000,001 7%
 2020-21

From (BDT) Till (BDT) Rate

- 1,500,000 2%
Section 52 1,500,001 5,000,000 3%
Rule 16 5,000,001 10,000,000 4%
10,000,001 5%

2019-20

From (BDT) Till (BDT) Rate

- 1,500,000 2%
Section 52 1,500,001 5,000,000 3%
Rule 16 5,000,001 10,000,000 4%
10,000,001 5%

2018-19

From (BDT) Till (BDT) Rate

Below 1,500,000 2%
1,500,001.00 2,500,000 3%
Section 52 2,500,001.00 10,000,000 4%
Rule 16 10,000,001.00 50,000,000 5%
50,000,001.00 100,000,000 6%
100,000,001.00 Above 7%
 2019-20
Rate of
SL. No Description of Services or Payments Deduction of
Tax
1 Advisory or consultancy service  20.0%
2 Pre-shipment inspection service  20.0%
Professional service, technical services, technical know-how or
3
technical assistance  20.0%
Architecture, interior design or landscape design, fashion design or
4
process design 20.0%
5 Certification rating etc.  20.0%
Charge or rent for satellite, airtime or frequency, rent for channel
6
broadcast  20.0%
7 Legal service  20.0%
8 Management service including event management 20.0%
9 Commission  20.0%
10 Royalty, license fee or payments related to intangibles  20.0%
11 Interest  20.0%
12 Advertisement broadcasting  20.0%
13 Advertisement making [or Digital marketing]  15.0%
Air transport or water transport [ not being the carrying services
14
mentioned in sections 102 or 103A] 7.5%
Contractor or sub-contractor of manufacturing, process or
15 conversion, civil work, construction, engineering or works of
similar nature. 7.5%
16 Supplier  7.5%
17 Capital gain  15.0%
18 Insurance premium  10.0%
19 Rental of machinery, equipment etc.  15.0%
20 Dividend-
(a) company, fund and trust 20.0%
(b) any other person, not being a company, fund and trust 30.0%
21 Artist, singer or player  30.0%
22 Salary or remuneration  30.0%
23 Exploration or drilling in petroleum operations  5.25%
24 Survey for Coal, oil or gas exploration  5.25%
24A Fees, etc. of surveyors of general insurance company 20.00%
Any service for making connectivity between oil or gas field and
25
its export point  5.25%
26 Any payments against any services not mentioned above  20.0%
27 Any other payments  30.0%
 আয়কর পরিশোধের একাউন্ট কোড
আয়কর অধ্যাদেশ ১৯৮৪ এর আওতায় যারা আয়কর জমা প্রদান করেন তাদের সুবিধার্থে কর অঞ্চল ভিত্তিক প্রধান
খাতসমূহের
হিসাব কোড নিম্নে উল্লেখ করা হলো।

কর অঞ্চলের নাম আয়কর-কোম্পানীসমূহ আয়কর-কোম্পানী ব্যতীত

অন্যান্য ফি সমূহ
কর অঞ্চল-১, ঢাকা ১-১১৪১-০০০১-০১০১ ১-১১৪১-০০০১-০১১১
১-১১৪১-০০০১-১৮৭৬
কর অঞ্চল-২, ঢাকা ১-১১৪১-০০০৫-০১০১ ১-১১৪১-০০০৫-০১১১
১-১১৪১-০০০৫-১৮৭৬
কর অঞ্চল-৩, ঢাকা ১-১১৪১-০০১০-০১০১ ১-১১৪১-০০১০-০১১১
১-১১৪১-০০১০-১৮৭৬
কর অঞ্চল-৪, ঢাকা ১-১১৪১-০০১৫-০১০১ ১-১১৪১-০০১৫-০১১১
১-১১৪১-০০১৫-১৮৭৬
কর অঞ্চল-৫, ঢাকা ১-১১৪১-০০২০-০১০১ ১-১১৪১-০০২০-০১১১
১-১১৪১-০০২০-১৮৭৬
কর অঞ্চল-৬, ঢাকা ১-১১৪১-০০২৫-০১০১ ১-১১৪১-০০২৫-০১১১
১-১১৪১-০০২৫-১৮৭৬
কর অঞ্চল-৭, ঢাকা ১-১১৪১-০০৩০-০১০১ ১-১১৪১-০০৩০-০১১১
১-১১৪১-০০৩০-১৮৭৬
কর অঞ্চল-৮, ঢাকা ১-১১৪১-০০৩৫-০১০১ ১-১১৪১-০০৩৫-০১১১
১-১১৪১-০০৩৫-১৮৭৬
কর অঞ্চল-৯, ঢাকা ১-১১৪১-০০৮০-০১০১ ১-১১৪১-০০৮০-০১১১
১-১১৪১-০০৮০-১৮৭৬
কর অঞ্চল-১০, ঢাকা ১-১১৪১-০০৮৫-০১০১ ১-১১৪১-০০৮৫-০১১১
১-১১৪১-০০৮৫-১৮৭৬
কর অঞ্চল-১১, ঢাকা ১-১১৪১-০০৯০-০১০১ ১-১১৪১-০০৯০-০১১১
১-১১৪১-০০৯০-১৮৭৬
কর অঞ্চল-১২, ঢাকা ১-১১৪১-০০৯৫-০১০১ ১-১১৪১-০০৯৫-০১১১
১-১১৪১-০০৯৫-১৮৭৬
কর অঞ্চল-১৩, ঢাকা ১-১১৪১-০১০০-০১০১ ১-১১৪১-০১০০-০১১১
১-১১৪১-০১০০-১৮৭৬
কর অঞ্চল-১৪, ঢাকা ১-১১৪১-০১০৫-০১০১ ১-১১৪১-০১০৫-০১১১
১-১১৪১-০১০৫-১৮৭৬
কর অঞ্চল-১৫, ঢাকা ১-১১৪১-০১১০-০১০১ ১-১১৪১-০১১০-০১১১
১-১১৪১-০১১০-১৮৭৬
কর অঞ্চল-নারায়ণগজ্ঞ ১-১১৪১-০১১৫-০১০১ ১-১১৪১-০১১৫-০১১১
১-১১৪১-০১১৫-১৮৭৬
কর অঞ্চল-গাজীপুর ১-১১৪১-০১২০-০১০১ ১-১১৪১-০১২০-০১১১
১-১১৪১-০১২০-১৮৭৬
কর অঞ্চল-ময়মনসিংহ ১-১১৪১-০১২৫-০১০১ ১-১১৪১-০১২৫-০১১১
১-১১৪১-০১২৫-১৮৭৬
কর অঞ্চল-কু মিল্লা ১-১১৪১-০১৩০-০১০১ ১-১১৪১-০১৩০-০১১১
১-১১৪১-০১৩০-১৮৭৬
কর অঞ্চল-১, চট্টগ্রাম ১-১১৪১-০০৪০-০১০১ ১-১১৪১-০০৪০-০১১১
১-১১৪১-০০৪০-১৮৭৬
কর অঞ্চল-২, চট্টগ্রাম ১-১১৪১-০০৪৫-০১০১ ১-১১৪১-০০৪৫-০১১১
১-১১৪১-০০৪৫-১৮৭৬
কর অঞ্চল-৩, চট্টগ্রাম ১-১১৪১-০০৫০-০১০১ ১-১১৪১-০০৫০-০১১১
১-১১৪১-০০৫০-১৮৭৬
কর অঞ্চল-৪, চট্টগ্রাম ১-১১৪১-০১৩৫-০১০১ ১-১১৪১-০১৩৫-০১১১
১-১১৪১-০১৩৫-১৮৭৬
কর অঞ্চল-বগুড়া ১-১১৪১-০১৪০-০১০১ ১-১১৪১-০১৪০-০১১১
১-১১৪১-০১৪০-১৮৭৬
কর অঞ্চল-খুলনা ১-১১৪১-০০৫৫-০১০১ ১-১১৪১-০০৫৫-০১১১
১-১১৪১-০০৫৫-১৮৭৬
কর অঞ্চল-রাজশাহী ১-১১৪১-০০৬০-০১০১ ১-১১৪১-০০৬০-০১১১
১-১১৪১-০০৬০-১৮৭৬
কর অঞ্চল-রংপুর ১-১১৪১-০০৬৫-০১০১ ১-১১৪১-০০৬৫-০১১১
১-১১৪১-০০৬৫-১৮৭৬
কর অঞ্চল-সিলেট ১-১১৪১-০০৭০-০১০১ ১-১১৪১-০০৭০-০১১১
১-১১৪১-০০৭০-১৮৭৬
কর অঞ্চল-বরিশাল ১-১১৪১-০০৭৫-০১০১ ১-১১৪১-০০৭৫-০১১১
১-১১৪১-০০৭৫-১৮৭৬
কর আপীল অঞ্চল-১, ঢাকা ১-১১৪৩-০০০১-১৮৭৬
কর আপীল অঞ্চল-২, ঢাকা ১-১১৪৩-০০০৫-১৮৭৬
কর আপীল অঞ্চল-৩, ঢাকা ১-১১৪৩-০০১০-১৮৭৬
কর আপীল অঞ্চল-৪, ঢাকা ১-১১৪৩-০০৩৫-১৮৭৬
কর আপীল অঞ্চল-রাজশাহী ১-১১৪৩-০০৪০-১৮৭৬
বৃহৎ করদাতা ইউনিট ১-১১৪৫-০০১০-০১০১ ১-১১৪৫-০০১০-০১১১ ১-১১৪৫-০০১০-১৮৭৬
কেন্দ্রীয় জরীপ অঞ্চল ১-১১৪৫-০০০৫-০১০১ ১-১১৪৫-০০০৫-০১১১ ১-১১৪৫-০০০৫-১৮৭৬
ট্রাইবুনাল ১- ১১৪৩-০০১৫-১৮৭৬