Tax & VAT Rate Ammended up to 19 June 2023 (FY: 2023-24) effective from July 2023

1. 2022-23 2023-24
15% 15%
7.5% 7.5%
5.0% 5.0%
2 Gm 002.00 15% 15% 90
3 Gm 003.10 10% 10% Not Exceeding 20% 90
4 Gm 003.20 10% 10% Not Exceeding 20% 90
5 Gm 004.00 7.5% 7.5% Not Exceeding 10% 89
6 Gm 007.00 15.0% 15.0% 5% 92
7 Gm 008.10 10% 10% Not Exceeding 10% 89
8 Gm 009.00 10% 10% 10%, if sale of Tea 1% 133
9 Gm 010.10 2% 2%
2% 2%
4.50% 4.50%
2% 2%
11 Gm 014. 00 5% 5% Not Exceeding 20% 90
12 Gm 015. 10 15% 15% 15% on Agency Commission 113
13 Gm 020.00 15% 15% Not Exceeding 20% 90
14 Gm 021.00 15% 15% 5% 109
7.5% 7.5%
7.5% 7.5%
16 Gm 028.00 15% 15% Not Exceeding 20% 90
18 Gm 032.00 15% 15% Not Exceeding 20% 90
19 Gm 033.00 15% 15% Lease of immovable property TDS 4% 128
20 Gm 034.00 15% 15% Not Exceeding 20% 90
21 Gm 037.00 7.5% 7.5% Said above SL# 5 89
22 Gm 040.00 10% 10% Not Exceeding 20% 90
23 Gm 043.00 15% 15% 5% 92
24 Gm 045.00 15% 15% Not Exceeding 20% 90
(K) †c‡UªvwjqvgRvZ cY¨ cwien‡bi †¶‡Î 5% 5%
(L) Ab¨vb¨ cY¨cwien‡bi †¶‡Î 10% 10%
26 Gm 049.00 15% 15% Not Exceeding 20% 90
27 Gm 050.10 15% 15% Not Exceeding 20% 90
28 Gm 050.20 15% 15% Not Exceeding 20% 90
29 Gm 051.00 15% 15% Not Exceeding 20% 90
30 Gm 052.00 15% 15% Not Exceeding 20% 90
31 Gm 053.00 10% 10% Not Exceeding 20% 90
32 Gm 054.00 15% 15% 5% 92
33 Gm 058.00 15% 15% Not Exceeding 20% 90
34 Gm 060.00 7.5% 7.5% 10%, if sale of Tea 1% 133
35 Gm 065.00 10% 10% Not Exceeding 20% 90
36 Gm 066.00 10% 10% Income from lottery 20% 118
37 Gm 067.00 15% 15% Not Exceeding 20% 90
Not Exceeding 20% 90
Services from convention hall, conference centre etc 5% 110
39 Gm 072.00 15% 15% Not Exceeding 20% 90
Not Exceeding 20% 90
Not Exceeding 20% 90
Intangible Assets Tk 25 Lac 10%, Exceed Tk 25 Lac 12% 91
Commission, Discount Fee 10%, 5%, 3% 94
42 S099.30 15% 15% Not Exceeding 20% 90
43 Gm 099.60 7.5% 7.5% Not Exceeding 20% 90
1 15% 15%
VDS Not required if Valid Mushak 6.3 provided, otherwise
deducted.
TDS 5% of Gross Rent
109
Internet Service = Not Exceeding 20% TDS 90
No VDS as per 3rd Schedule.
TDS 6%, WH Authority BPDB or semilar organzation 114
No VDS as per 3rd schedule.
Not Exceeding 20% 90
5 0.30% 95
6 5% 96
7 3%, 1%, 2% 97
8 Bank deduct tax @ 1% of total export proceed 123
9 10% 112
***NB: TDS Rate U/S 89 & 90 may be provided/classified by NBR in Separete Table later on.
5%
15%
5%
5%
5%
15%
S099.20
41 Ab¨vb¨ wewea †mev
Deduction from Commission of Letter of Credit (LC)
Local Letter of Credit
‡µwWU †iwUs G‡RwÝ
gvbe m¤•` mieivn ev e¨e¯’vcbv cÖwZôvb
MÖvwdK wWRvBbvi
PvU©vW© wegvb ev †nwjKÞvi fvov cÖ`vbKvix ms¯’v
wbjvgK…Z c‡Y¨i ‡µZv
5%
¯cÝikxc †mev (Sponsorship Services)
4 Gm 080.00
ITES Tax Exempted as per 6th schedule Part A Para 33
(condition: NBR issued exemption Certificate required)
Bwg‡MÖkb Dc‡`óv
No VDS as per 3rd schedule if service provided under S. code S012.14
Gm 071.00 15%
25 Gm 048.00
cwienb
wVKv`vi
Not Exceeding 20% 90
5%
feb †g‡S I A½b cwi®‹vi/i¶Yv‡e¶YKvix ms¯’v
jUvwii wUwKU weµqKvix
BwÄwbqvwis dvg©
kã I Av‡jvK miÄvg fvov cÖ`vbKvix
BRviv`vi
AwWU GÛ GKvDw›Us dvg©
‡hvMvb`vi (Procurement Provider)
wmwKDwiwU mvwf©m
ivBW †kqvwis
‡evW© mfvq †hvM`vbKvix
DcMÖn P¨v‡b‡ji gva¨‡g weÁvcb cÖPviKvix
Kv‡R wb‡qvwRZ e¨w³, cÖwZôvb ev ms¯’v
Space and Structure Rent/ Office Rent
‡Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g Abyôvb mieivnKvix
AvBb civgk©K
hvbevnb fvov cÖ`vbKvix
AvwK©‡U±, B‡›Uwiqi wWRvBbvi ev B‡›Uwiqi†WK‡iUi
KbmvjU¨vÝx dvg© I mycvifvBRix dvg©
15 Gm 024.00
Avmevec‡Î wecbb †K›`ª (K) Drcv`b ch©v‡q
(L) wecYb ch©v‡q (‡kv iyg) (Drcv`b ch©©v‡q 7.5% nv‡i g~mK
cwi‡kv‡ai PvjvbcÎ _vKv mv‡c‡ÿ, Ab¨_vq 15%)
17 Gm 031.00
c‡Yi wewbg‡q Ki‡hvM¨ cY¨ †givgZ ev mvwf©wms- Gi
Kzwiqvi (Courier) I G·‡cÖm †gBj mvwf©m
(L) 1601- eM©dz‡Ui Dc‡i
M) cyb: †iwR‡÷ªk‡bi ‡ÿ‡Î
B‡Ûw›Us ms¯’v
‡d«BU d‡ivqvWv©m©
Rwic ms¯’v
cøv›U ev g~jabx hš¿cvwZ fvov cÖ`vbKvix ms¯’v
QvcvLvbv
wbjvgKvix ms¯’v
Gm 057.00
3 we`¨yr weZiYKvix
f‚wg Dbœqb ms¯’v
10
Gm 010.20
feb wbg©vY ms¯’v (K) 1 -1600 eM©dzU ch©šÍ
‡gvUi Mvwoi M¨v‡iR I IqvK©kc
WKBqvW© (RvnvR wbg©vY)
bb Gwm †nv‡Uj
wbg©vY ms¯’v
weÁvcbx ms¯’v
TDS 2023-2024 (As per ITA 2023)
bs †mevi †KvW †mev cÖ`vbKvix Tax Rate U/S
g~mK Dr†m
KZ©‡bi nvi
Gwm †nv‡Uj
‡W‡Kv‡iUm© I K¨vUvivm©
B›Uv‡bU ms¯’v
TDS Exempted, if service is ITES as per 6th schedule Part A Para 33
(Condition: NBR issued exemption certificate required)
Abyôvb Av‡qvRK
89
1
†i‡¯Íviv
Tax & VAT Rate Ammended up to 19 June 2023 (FY: 2023-24) effective from July 2023
Abu Taeb mail: taeb.amc@gmail.com
Annexure A
Not Exceeding 10%
Gm 012. 14
2 5%
10%
90
Not Exceeding 20%
***(NB)
Not Exceeding 20% 80
S099.10
40
Z_¨-cÖhyw³ wbf©i †mev (Information Technology Enabled
Services)
5%
10%
Collection of Tax from travel agent
Deduction of tax from export proceeds of goods
Deduction of tax at source from export cash subsidy
Dr‡m g~mK KZ©b ZvwjKv g~mK Dr†m
KZ©‡bi nvi
38 15%
Gm
001.10/20