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Source: SRO No. 157-Law/Income Tax-12/2025 dated 26 May 2025 (effective 1 July 2025). Amends TDS Rules 2024 — Rule 3 Sub-rule (1) replaced. Authority: Section 89 of ITA 2023. Exception: TDS under Rule 3 is NOT applicable on fuel/gas supply by petrol pumps or CNG stations.
19
Categories
0.5%
Lowest Rate
10%
Highest Rate
5%
Default Rate
| # | Description of Supply | TDS Rate |
|---|---|---|
| 01 | MS Billet manufacturing industries & locally purchased MS scrap | 0.5% |
| 02 | Petroleum oil and lubricant supply by oil marketing companies | 0.6% |
| 03 | Petroleum oil supply by dealers/agents of oil marketing companies | 1% |
| 04 | Paddy, rice bran, rice, wheat, potato, livestock, fish, meat, onion, garlic, peas, lentils, ginger, turmeric, dry chilli, dal, corn, flour, maida, salt, edible oil, sugar, seeds, jute sticks, mustard, raw tea leaves, pepper, cardamom, cinnamon, cloves, tejpata, jute | 0.5% |
| 05 | Cotton and yarn supply | 1% |
| 06 | All types of fruit supply | 2% |
| 07 | Sub-contract by 100% export-oriented garment industry | 1% |
| 08 | Cement, iron or iron products, ferro-alloy product manufacturing industries (excluding MS Billet) | 2% |
| 09 | Oil refinery company supply of oil | 1.5% |
| 10 | Gas transmission company | 3% |
| 11 | Gas distribution company | 0.6% |
| 12 | Locally manufactured 33 KV–500 KV Extra High Voltage Power Cable (by company with own VCV line) | 3% |
| 13 | Book supply to any person other than Government, its authority, corporation or agency and all affiliated/subordinate offices | 3% |
| 14 | Recycled lead supply | 3% |
| 15 | Raw material used in industrial production | 3% |
| 16 | Raw material used in recycling industry | 1.5% |
| 17 | Manufacturing, processing or conversion, civil works, construction, engineering or similar work | 5% |
| 18 | Tobacco raw material for cigarette, bidi, zarda & gul industry | 10% |
| 19 | (a) All goods not covered in items 1–18 above (b) All other cases under Section 89 | 5% |
* TDS not applicable on fuel/gas supply by petrol pumps or CNG stations. Effective 1 July 2025 per SRO-157/2025.
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Source: SRO-157/2025 Rule 4, amending TDS Rules 2024 Rule 4(1). Authority: Section 90 ITA 2023.
Key provisos: (a) Services by banks, insurance, financial institutions or MFS providers outside items 1–18 are NOT subject to this rule. (b) Where both commission/fee AND gross bill are shown for items 3, 4 & 12, pay whichever of (commission rate applied to commission) or (gross rate applied to total bill) is higher.
Key provisos: (a) Services by banks, insurance, financial institutions or MFS providers outside items 1–18 are NOT subject to this rule. (b) Where both commission/fee AND gross bill are shown for items 3, 4 & 12, pay whichever of (commission rate applied to commission) or (gross rate applied to total bill) is higher.
19
Service Categories
0.65%
Lowest Rate
15%
Highest Rate
10%
Default Rate
| # | Service Description & Payment Type | TDS Rate |
|---|---|---|
| 01 | Consultant/Advisor Natural person | 15% |
| 01 | Consultant/Advisor Non-natural person (company/firm etc.) | 7.5% |
| 02 | Professional Service Natural person | 15% |
| 02 | Professional Service Non-natural person | 7.5% |
| 03 | Technical Service Technical service fee / technical know-how / technical assistance fee | 10% |
| 04 | Misc Services Catering · Cleaning · Collection & recovery agency · Personal security · Manpower supply · Credit media · Public relations · Event management · Training & workshop · Courier service · Packing & shifting · Any similar service — on commission or fee | 10% on fee |
| 04 | Misc Services Same services as above — on total bill | 2% on bill |
| 05 | Media Agency Print & electronic media agency service — on commission or fee | 10% on fee |
| 05 | Media Agency Print & electronic media agency service — on total bill | 0.65% on bill |
| 06 | Indenting Indenting commission | 7.5% |
| 07 | Meeting Fee Meeting fee, retaining fee or honorarium | 10% |
| 08 | Mobile Network Mobile network operator | 12% |
| 09 | Credit Rating Credit rating agency | 10% |
| 10 | Motor Garage Motor garage or workshop | 8% |
| 11 | Container/Dockyard Private container port or dockyard | 8% |
| 12 | Shipping Agency Shipping agency commission — on commission/fee | 8% |
| 13 | Port/Terminal Stevedoring / birth operator / terminal operator / ship handling — on commission or fee | 10% on fee |
| 13 | Port/Terminal Same as above — on total bill | 5% on bill |
| 14 | Transport Transport service, vehicle rental, carrying service, repair & maintenance service; ride-sharing service, co-working space, accommodation service, and any sharing economy platform | 5% |
| 15 | Electricity Wheeling charge for electricity transmission | 3% |
| 16 | Internet Internet service | 5% |
| 17 | MFS Agent Agent, distributor, agency or channel partner of Mobile Financial Service provider (by any name) | 10% |
| 18 | Freight Forward Freight forwarding — on gross bill including commission, or without commission | 1.5% |
| 19 | Others Any other service not covered in items 1–18 and not subject to TDS under any other section of ITA 2023 | 10% |
* Services by banks, insurance, financial institutions or MFS providers (other than items 1–18) are exempt from this rule. Effective 1 July 2025.
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Source: SRO-157/2025 Rule 5, replacing TDS Rules 2024 Rule 5(1). Authority: Section 90 ITA 2023. Applies to payments/remittances to non-residents.
Exempt payments (Rule 5.3): Payments to foreign government authorities; internationally recognised professional body subscription fees; liaison/branch office expenses; tuition fees verified by Authorised Dealer per Bangladesh Bank guidelines; international marketing & product development costs; any type of security deposit; arbitration fees; Hajj remittances; priority pass payments.
Exempt payments (Rule 5.3): Payments to foreign government authorities; internationally recognised professional body subscription fees; liaison/branch office expenses; tuition fees verified by Authorised Dealer per Bangladesh Bank guidelines; international marketing & product development costs; any type of security deposit; arbitration fees; Hajj remittances; priority pass payments.
30
Payment Types
5.25%
Lowest Rate
30%
Highest Rate
20%
Standard Rate
| # | Payment Description | TDS Rate |
|---|---|---|
| 01 | Consultant or advisor — Natural person | 20% |
| 01 | Consultant or advisor — Non-natural person | 10% |
| 02 | Pre-shipment inspection | 20% |
| 03 | Professional service — Natural person | 20% |
| 03 | Professional service — Non-natural person | 10% |
| 04 | Technical service fee / technical know-how / technical assistance | 20% |
| 05 | Architecture, interior design or landscape design, fashion design or process design | 20% |
| 06 | Certification, rating etc. | 20% |
| 07 | Satellite, airtime or frequency usage charges; channel broadcast charges | 20% |
| 08 | Legal service | 20% |
| 09 | Event management including management service | 20% |
| 10 | Commission | 20% |
| 11 | Royalty, licence fee or payment for intangible property | 20% |
| 12 | Interest | 20% |
| 13 | Advertisement broadcast | 20% |
| 14 | Advertisement production & digital marketing | 15% |
| 15 | Sea or air transport (excluding Sections 259 & 260 cases) | 7.5% |
| 16 | Contractor, sub-contractor & sub-sub-contractor — manufacturing, processing, conversion, civil works, construction, engineering or similar | 7.5% |
| 17 | Goods supply | 7.5% |
| 18 | Capital gains | 15% |
| 19 | Insurance premium | 10% |
| 20 | Machinery, equipment etc. rental | 15% |
| 21 | Dividend — received by company, fund or trust | 20% |
| 21 | Dividend — received by persons other than company/fund/trust | 30% |
| 22 | Amount received by artist, singer or athlete | 30% |
| 23 | Salary or wages | 30% |
| 24 | Petroleum operation — exploration or drilling | 5.25% |
| 25 | Survey for coal, oil or gas exploration | 20% |
| 26 | General insurance company surveyor fee etc. | 5.25% |
| 27 | Any service for connecting oil/gas field to export point | 5.25% |
| 28 | Bandwidth payment | 10% |
| 29 | Courier service | 15% |
| 30 | Any other payment | 20% |
* Effective 1 July 2025 per SRO-157/2025. DTAA (Double Taxation Avoidance Agreement) rates may apply where applicable.
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Sources: SRO-157/2025 Rule 6 (effective 1 Jul 2025) and SRO-362/2025 Rule 6 (effective 15 Sep 2025). Tax is the higher of 6%/4%/3%/2% of deed value or the per-শতাংশ minimum amount shown. ঙ-শ্রেণি now means all industrial plots. চ-শ্রেণি is the residual (all areas not in ক–ঙ).
New — SRO-157: Cooperative society (Somobay Samiti) registered under Samobay Samiti Act 2001 transferring land in its own name to its members is now exempt from property TDS (Rule 2 amendment).
Threshold removed: The previous "above Tk10 lakh" threshold has been deleted; tax now applies to all transfers.
New — SRO-157: Cooperative society (Somobay Samiti) registered under Samobay Samiti Act 2001 transferring land in its own name to its members is now exempt from property TDS (Rule 2 amendment).
Threshold removed: The previous "above Tk10 lakh" threshold has been deleted; tax now applies to all transfers.
Grade Definitions (Rule 6.8)
| Grade | Definition (SRO-157 + SRO-362 combined) |
|---|---|
| ক-শ্রেণি | Commercial plots under: National Housing Authority, PWD, Cantonment Board, RAJUK, CDA, Gazipur DA, Khulna DA, Rajshahi DA, Cox's Bazar DA, and any Development Authority under Housing & PWD Ministry |
| খ-শ্রেণি | Non-commercial plots in the same jurisdictions as ক-শ্রেণি (i.e. NOT covered under ক) |
| গ-শ্রেণি | Same authorities as ক-শ্রেণি, plots NOT in ক or খ; plus any municipality area |
| ঘ-শ্রেণি | All areas NOT covered in ক, খ or গ grades |
| ঙ-শ্রেণি | All industrial plots (revised by SRO-157/2025) |
| চ-শ্রেণি | All other areas NOT covered in ক, খ, গ, ঘ or ঙ (residual/rural) |
Schedule-1 — City/Urban Property Transfer TDS
Rate = deed value % OR per-শতাংশ minimum — whichever is higher.
| # | Location / মৌজা | ক-শ্রেণি | খ-শ্রেণি | গ-শ্রেণি | ঘ-শ্রেণি | ঙ-শ্রেণি | চ-শ্রেণি |
|---|---|---|---|---|---|---|---|
| 1 | Dhaka — Gulshan, Banani, Motijheel & Tejgaon thana | 6% or ৳9L/শতাংশ | 6% or ৳3.5L | 6% or ৳9L | 6% or ৳3.5L | 6% or ৳5L | 6% or ৳3L |
| 2 | Dhaka — Dhanmondi, Wari, Tejgaon Industrial, Shahbag, Ramna, Paltan, Bangshal, New Market, Kalabagan thana | 6% or ৳6.5L | 6% or ৳3L | 6% or ৳6.5L | 6% or ৳3L | 6% or ৳3L | 6% or ৳2L |
| 3 | Dhaka — Kafrul, Mohammadpur, Sutrapur, Jatrabari, Uttara Model, Cantonment, Chak Bazar, Kotwali, Lalbagh, Khilgaon, Shyampur, Gendaria thana | 6% or ৳4L | 6% or ৳1.75L | 6% or ৳4L | 6% or ৳1.75L | 6% or ৳1.75L | 6% or ৳85K |
| 4 | Dhaka — Khilkhet, Airport, Uttara West, Mugda, Rupnagar, Bhashantek, Badda, Purbabi, Bhatara, Shahjahanpur, Mirpur Model, Darussalam, Dakshinkhán, Uttarkhán, Turag, Shah Ali, Sabujbagh, Kadamtali, Kamrangirchar, Hazaribagh, Demra, Adabor thana; Narayanganj Sadar thana | 6% or ৳3.5L | 6% or ৳1.5L | 6% or ৳3.5L | 6% or ৳1.5L | 6% or ৳1.5L | 6% or ৳75K |
| 5 | Chattogram — Khulshi, Panchlaish, Pahartali, Halishahar & Kotwali thana; Narayanganj — Sonargaon, Fatulla, Siddhirganj, Bandar thana; Gazipur — Sadar, Basan, Konabari, Gacha, Tongi East & West thana | 4% or ৳1.75L | 4% or ৳70K | 4% or ৳1.75L | 4% or ৳70K | 4% or ৳70K | 4% or ৳35K |
| 6 | Dhaka — Dohar, Nawabganj, Keraniganj, Savar, Dhamrai thana; Chattogram — Akbar Shah, EPIZ, Karnaphuli, Chak Bazar, Chandgaon, Double Mooring, Patenga, Panchlaish, Bandar, Bakalia, Bayezid Bostami, Sadarghat thana; Gazipur — Joydebpur, Kaliganj thana; Narayanganj — Rupganj & Araihazar thana | 4% or ৳1.25L | 4% or ৳60K | 4% or ৳1.25L | 4% or ৳60K | 4% or ৳60K | 4% or ৳30K |
| 7 | All other city corporations (except Dhaka South, Dhaka North, Chattogram, Narayanganj & Gazipur), other development authorities, and all pourashavas at district headquarters (not in rows 1–6) | 4% or ৳1L | 4% or ৳50K | 4% or ৳1L | 4% or ৳50K | 4% or ৳50K | 4% or ৳25K |
Schedule-2 — Other / Rural Property Transfer TDS
| # | Location | TDS Rate |
|---|---|---|
| 1 | Any pourashavas (municipalities) NOT in Schedule-1 | 3% or ৳10K/শতাংশ (whichever higher) |
| 2 | All upazilas (except pourashavas) NOT in Schedule-1 or Schedule-2 row 1 | 2% or ৳500/শতাংশ (whichever higher) |
* "Commercial or industrial" distinction in sub-rule (3) now reads "commercial or industrial" (SRO-157 amendment). Tk10 lakh threshold removed — all transfers are now taxable. Effective 1 July 2025.
ℹ️
Source: SRO No. 182-Law/2025/310-VAT dated 27 May 2025 (effective 1 July 2025). Replaces the VDS Rules 2021. Authority: Sections 135, 49 & 127Ka of the VAT & SD Act 2012. Applies to all উৎসে কর্তনকারী সত্তা — govt bodies, semi-govt, autonomous bodies, state enterprises, local authorities, banks, insurance companies, educational institutions (secondary & above), listed companies, and any person/entity with annual turnover above Tk 10 crore.
44
Service Categories
15%
Standard Rate
2%
Lowest Rate
1 Jul 25
Effective Date
| # | Service Code | Service Description | VDS Rate |
|---|---|---|---|
| 01 | S001.10 | Hotel — AC | 15% |
| 01 | S001.10 | Hotel — Non-AC | 10% |
| 01 | S001.20 | Restaurant (excluding 3-star+ hotel restaurants & liquor-bar restaurants) | 5% |
| 02 | S002.00 | Decorators & Caterers | 15% |
| 03 | S003.10 | Motor Vehicle Garage & Workshop | 10% |
| 04 | S003.20 | Dockyard | 15% |
| 05 | S004.00 | Construction Firm | 10% |
| 06 | S007.00 | Advertising Agency | 15% |
| 07 | S008.10 | Printing Press | 15% |
| 08 | S009.00 | Auction Firm | 15% |
| 09 | S010.10 | Land Development Firm | 2% |
| 10 | S010.20 | Building Construction — up to 1,600 sq ft | 2% |
| 10 | S010.20 | Building Construction — above 1,600 sq ft | 4.5% |
| 10 | S010.20 | Building Construction — Re-registration (any size) | 2% |
| 11 | S014.00 | Indenting Firm | 15% |
| 12 | S015.10 | Freight Forwarders | 15% |
| 13 | S017.00 | Community Centre | 15% |
| 14 | S020.00 | Survey Firm | 15% |
| 15 | S021.00 | Plant & Capital Machinery Rental Provider | 15% |
| 16 | S024.00 | Furniture Sales — Manufacturer direct to dealer (factory) | 7.5% |
| 16 | S024.00 | Furniture Sales — Retail (with 7.5% upstream VAT-paid invoice) | 7.5% |
| 17 | S028.00 | Courier & Express Mail Service | 15% |
| 18 | S031.00 | Person/Firm for repair or servicing of taxable goods | 15% |
| 19 | S032.00 | Consulting & Supervising Firm | 15% |
| 20 | S033.00 | Leaseholder (Ijaradar) | 15% |
| 21 | S034.00 | Audit & Accounting Firm | 15% |
| 22 | S037.00 | Procurement Provider (Yogandadar) | 10% |
| 23 | S040.00 | Security Service | 15% |
| 24 | S043.00 | Television & Online Broadcast Programme Supplier | 15% |
| 25 | S045.00 | Legal Advisory Service | 15% |
| 26 | S048.00 | Clearing & Forwarding Agent — Petroleum products | 5% |
| 26 | S048.00 | Clearing & Forwarding Agent — Other goods | 15% |
| 27 | S049.00 | Transport Rental Provider | 15% |
| 28 | S050.10 | Architect, Interior Designer or Interior Decorator | 15% |
| 29 | S050.20 | Graphic Designer | 15% |
| 30 | S051.00 | Engineering Firm | 15% |
| 31 | S052.00 | Sound & Lighting Equipment Rental Provider | 15% |
| 32 | S053.00 | Board Meeting Attendee | 15% |
| 33 | S054.00 | Satellite Channel Advertisement Broadcaster | 15% |
| 34 | S058.00 | Chartered Aircraft or Helicopter Rental Provider | 15% |
| 35 | S060.00 | Buyer of Auctioned Goods | 15% |
| 36 | S065.00 | Building, Mall & Premises Cleaning/Maintenance Firm | 15% |
| 37 | S066.00 | Lottery Ticket Buyer | 15% |
| 38 | S067.00 | Immigration Consultant | 15% |
| 39 | S071.00 | Event Organiser | 15% |
| 40 | S072.00 | Human Resource Supply & Management Firm | 15% |
| 41 | S099.10 | IT-Enabled Services (ITES) | 5% |
| 42 | S099.20 | Other Miscellaneous Services | 15% |
| 43 | S099.30 | Sponsorship Service | 15% |
| 44 | S099.50 | Credit Rating Agency | 15% |
Exceptions — When VDS is NOT Required (Rule 5)
| # | Exemption Condition |
|---|---|
| ক | Manufacturer supplying goods with 15% or reduced/specific VAT via Mushak-6.3 |
| খ | Trader supplying goods with 15% VAT via Mushak-6.3 along with IVAS compliance/honour certificate |
| গ | Services outside the VDS schedule (Rule 3 table) supplied via Mushak-6.3 |
| ঘ | Payment of bills for fuel oil, gas, water (WASA), electricity, telephone, mobile phone |
| ঙ | Supplies listed in the First Schedule of the VAT Act (exempt supplies) |
| চ | Zero-rated supplies under Section 21 of the VAT & SD Act 2012 |
| ছ | Advertising agencies & TV/Online broadcasters providing Revenue Authority-certified Mushak-6.3 |
| জ | Furniture manufacturers providing 15% VAT-endorsed Mushak-6.3 certified by local VAT office |
| ঝ | Invoices issued via EFD/SDC/PKI/POS (fiscal receipt) showing buyer name & TIN |
| ঞ | Purchase of domestic pharmaceuticals from traders |
💡
Service Import VDS (Rule 3.2): Unregistered persons importing services — receiving bank deducts 15% at time of remittance and adjusts in bank's VAT return. Registered persons must deposit 15% via A-Challan/e-payment and submit treasury challan to bank before remittance.
Rent (Rule 3.5): Registered tenants adjust via দাখিলপত্র; unregistered tenants pay via A-Challan or e-payment at 15% on rent.
Rent (Rule 3.5): Registered tenants adjust via দাখিলপত্র; unregistered tenants pay via A-Challan or e-payment at 15% on rent.