SI Heads Ref Rate
01 Salaries Section 86 Average
Salaries (Government) Section 86 (3) Average
02 Payment to Participation Fund, Welfare Fund and Workers’ Welfare Foundation Fund Section 88 10%
03 (a) Execution of contract, other than a contract for providing or rendering a service mentioned in under sections of Part 7 of the Act.
(b) Supply of goods;
(c)Manufacture, process or conversion;
(d) Printing, packaging or binding		 Section 89 Annexure 1
04 Deduction from payment of services Section 90 Annexure 2
05 Payment for intangibles assets Section 91 Annexure 3
06 Advertisement in media Section 92 5%
07 Payment to actors, actresses, producers, etc. Section 93 (a)10% on the payment in
case of purchase of film,
drama, any kind of television
or radio program
 
(b)10% on the payment to
actor/actress
08 Commission, discount or fees Section 94 See lesson 2.6
09 Travel agent Section 95 See lesson 3.1
10 Commission of letter of credit Section 96 5%
11 Payment against local L/C Section 97 3% (If purchase of goods for the purpose of trading or reselling after process or conversion)

1% (Payment against the invoice or sale of goods to distributor)  

2% (If the payment related to local letter of credit (L/C) and any other financing agreement in respect of purchase or procurement of all kinds of fruits and computer or computer accessories.

1% (If the payment related to local letter of credit (L/C) and any other financing agreement in respect of purchase or procurement of rice, wheat, potato, onion, garlic, peas,
chickpeas, lentils, ginger, turmeric, dried chilies, pulses, maize, coarse flour, flour, salt, edible oil, sugar, black pepper, cinnamon, cardamom, clove, cassia leaf, jute, cotton and yarn.
12 Payment by cellular mobile phone operator Section 98 20%
13 Payment in excess of premium paid on life insurance policy Section 99 5%
14 Insurance commission Section 100 5%
15 Fees of survey for general insurance company Section 101 15%
16 Intrest on savings account and fixed deposit Section 102 20% – Trust, Association of Person (AoP), Company
 
10% – Primary Educational Institute, Chartered Accountants or Cost and Management Accountants or Chartered Secretaies Institute  

10% – Any other person except as above
17 Interest income on resident Section 104 10%
18 Interest on saving instruments Section 105 10%
(No withholding tax on interest on pensioners savings certificate if cumulative investment in such certificate at the end of the income year does not exceed tk. 5 lakh)
19 Interest on securities Section 106 5%
20 Discount on the real value of Bangladesh Bank Bills Section 107 Maximum
21 International gateway service in respect of phone call. Section 108 (1) 1.5% of total revenue received by IGW services operator.

(2) 7.5% of revenue paid or credited to ICX, ANS, BTRC and others

(3) 7.5% on the whole amount so paid or credited at the time of payment or credit
22 Rental income Section 109 5%
23 Services from convention hall, conference centre etc. Section 110 5%
24 Compensation against acquisition of property Section 111 (a) 6% of the amount of such compensation against the immovable property situated within a city corporation, paurashava or cantonment board  

(b) 3% of the amount of such compensation against the immovable property situated outside the jurisdiction of a city corporation, paurashava or cantonment board
25 Export cash subsidy Section 112 10%
26 Purchase of power Section 114 6%
27 Any sum paid by real estate developer to land owner Section 115 15%
28 Commission or remuneration paid to agent of foreign buyer Section 116 10%
29 Dividends Section 117 Company – applicable rate for such company
Resident/nonresident Bangladeshi
person other than company
-If TIN, 10%
-If No TIN, 15%
30 Income from lottery Section 118 20%
31 Income of non-residents Section 119 Annexure 4
32 Import Section 120 Appendix 5
33 Recruiting agents Section 121 10% BDT 50,000 as advance tax for license or renew of license
34 C & F Agent Section 122 10%
35 Deduction of tax from export proceeds Section 123 1% of the total export proceeds
36 Any income in connection with any service provided to any foreign person by a resident person;   No tax against sale of software or services if it is exempted under paragraph 21 of part 1 of the sixth schedule, or excluded from total income by paragraph 17 and 33 of Part 1 of the Sixth Schedule. Section 124 7.5%   10% in case of commission received by Freight Forward Agent but 2.5% in case of gross bill including commission.
37 Transfer of property Section 125 Appendix 6
38 Collection of tax from developer or real estate developer Section 126 i) in case of building, house, flat, apartment or floor space constcructed or used for residential pupose – BDT 1,600 per square metre

ii) in case of building, house, flat, apartment or floor space constcructed or used not for residential pupose – BDT 6,500 per square metre

iii) in case of land with building, house, flat, apartment or floor space – 5% of deed value   provided that the tax shall not exceed the above rates.
39 Collection of Tax from lease of property Section 128 4%
40 Manufacturer of nonmechanical cigarette (Bidi) Section 129 10% of the value of banderols
41 Brick Manufacturer Section 130 Tk.80,000/- not exceeding 108,000 square feet sized brickfield,

Tk.120,000/-108,000 – 124,000 square feet sized brickfield,   Tk.160,000/-exceeding 124,000 square feet sized brickfield,

Tk. 220,000/- brickfield not mentioned as above
42 Renewal of trade license by City Corporation or Paurashava Section 131 Tk. 3,000/-for Dhaka North City
Corporation, Dhaka South City Corporation & Chittagong City Corporation;

Tk. 2,000 for any other city corporation,  
Tk. 1,000 for any paurashava of any district headquarters;

Tk. 500 in any other paurashava
43 Shipping business of a resident Section 132 5% of total freight received or receivable in or out of Bangladesh

3% of total freight received
or receivable from services
rendered between two or
more foreign countries
44 Sale by public auction   Section 133 10% of sale price
45 Share transfer Section 134 15% on gain
46 Transfer of securities Section 135 10% on difference between transfer price and acquired price
47 Transfer of shares of any Stock Exchange Section 136 15% on gain
48 Member of Stock Exchanges Section 137 i) 0.05% on the value of shares, debentures and mutual funds transacted  
No tax in case of transfer of any listed sukuk and bond
49 Collection of tax from motorvehicles plying commercially 138 Annexure 5
50 Inland ships engaged in carrying passengers in inland water 139 Taka 125 per passenger (carrying capacity of an inland ship shall be the capacity of daytime plying in smooth waters)
Cargo, container (multipurpose) and coaster engaged in carrying goods in inland water 139 Taka 170 per gross tonnage
Dump barge engaged in carrying goods in inland water 139 Taka 125 per gross tonnage

Annexure 1: Rate of deduction under section 89

(a) 10% – supply of cigarettes, bidi, zarda, tobacco leaves, gul including any form of tobacco products.

(b) Manufacturing, process or conversion, construction, engineering or any similar works shall be at 7% on base value of rendering service under any contract. –

(c) the rate of deduction from the following classes of persons shall be at the following rate:

SI Description Rate
1 In case of an industrial undertaking engaged in the production of MS Billets and locally procured MS Scrap 0.5%
2 In case of oil supplied by oil marketing companies engaged in marketing of petroleum oil and lubricant 0.60%
3 In case of oil supplied by dealer or agent (excluding petrol pump station) of oil marketing companies, on any amount 1%
4 In case of supply of paddy, rice, wheat, potato, fish, meat, onion, garlic, peas, chickpeas, lentils, ginger, turmeric, dried chillies, pulses, maize, coarse flour, flour, salt, edible oil, sugar, black pepper, cinnamon, cardamom, clove, date, cassia leaf, jute, cotton, yarn and all kinds of fruits 1%
5 In case of supply of all types of fruites 2%
6 In case of an industrial undertaking engaged in producing cement, iron or iron products, ferro alloy products except MS Billets 2%
7 In case of supply of oil by any company engaged in oil refinery, on any amount 2%
8 In case of company engaged in distribution gas, on any amount 2%
9 In case of company engaged in gas transmission, on any amount 3%
10 In case of supply of Extra High Voltage Power Cable 33KV to 500KV by local manufacturers having own Vertical Continuous Vulcanization line 3%
11 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 sub-ordinate offices 3%
12 In case of supply of recycled lead 3%
13 In case of supply of industrial raw materials to a manufacturer 3%
14 Goods supplied in any other cases not mentioned above from serial 1 to 12 and in all other cases per section 89 5%

Annexure 2: Rate of deduction from the payment of services under section 90

SI Description of service and payment Rate
1 Advisory or consultancy service 10%
2 (i) Professional service; (ii) technical services fee; (iii) technical know-how or technical assistance fee 10%
3 (i) Catering service;
(ii) Cleaning service;
(iii) Collection and recovery agency;
(iv) Private security service;
(v) Manpower supply service;
(vi) Creative media service;
(vii) Public relations service;
(viii) Event management service;
(ix) Training, workshop, etc.;
(x) Courier service (xi) Packing and shifting service (xii) any other service of similar nature-
(a) on commission or fee
(b) on gross bill amount		                        









10% 2%
4 Media buying agency service
(a) on commission or fee
(b) on gross bill amount		  
10% 0.65%
5 Indenting commission 8%
6 Meeting fees, training fees or honorarium 10%
7 Mobile network operator, technical support service provider or agent of mobile banking operation 12%
8 Credit rating service 10%
9 Motor garage or workshop 8%
10 Private container port or dockyard service 8%
11 Shipping agency commission 8%
12 Stevedoring/berth operation commission-
On commission or fee
On gross bill amount		  
10%
5%
13 (i) Transport service, vehicle rental service, carrying service and repair & maintenance service;
(ii) Any other service under any sharing economy platform including ride sharing service, coworking space providing service and accommodation providing service;		 5%
14 Wheeling charge for electricity transmission 3%
15 Internet service 10%
16 Agent, dirtibutor, agency or channel partner, by any names deliverying services engaged in mobile financial services 10%
17 Commission of freight forward agent 10%
18 Gross bill including commission or gross bill except commission of freight forward agent 2.5%
19 Any other service which is not mentioned in above from serial 1 to 18. 10%

Annexure 3: Rate of deduction under section 91

Description of payment Rate
Where base amount does not exceed taka 25 lakh 10%
Where base amount exceeds taka 25 lakh 12%

Annexure 4: Rate of deduction from income of non-residents under section 119

SI Description of services or payments Rate
1 Advisory or consultancy service 20%
2 Pre-shipment inspection service 20%
3 Professional service, technical services, technical know-how or technical assistance 20%
4 Architecture, interior design or landscape design, fashion design or process design 20%
5 Certification, rating etc. 20%
6 Charge or rent for satellite, airtime or frequency, rent for channel broadcast 20%
7 Legal service 20%
8 Management service including event management 20%
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 marketing 15%
14 Air transport or water transport except areas mentioned per section 259 and 260 7.5%
15 Manufacturing, process or conversion, construction, engineering or any similar works by contractor, sub-contractor and sub-sub-contractor 7.5%
16 Supplier 7.5%
17 Capital gain 15%
18 Insurance premium 10%
19 Rental of machinery, equipment etc. 15%
20 Dividend-
(a) company, fund and trust
(b) any other person not being a company, fund and trust		   20% 30%
21 Artist, singer or player 30%
22 Salary or remuneration 30%
23 Exploration or drilling in petroleum operations 5.25%
24 Survey for coal, oil or gas exploration 20%
25 Fees, etc. of surveyors of general insurance company 5.25%
26 Any service for making connectivity between oil or gas field and its export point 5.25%
27 Bandwith payment 10%
28 Courier services 15%
29 Any other payments 20%

Annexure 5: Collection of tax from motorvehicles plying commercially under section 138

SI Description of the vehicle Rate (Tk)
1 Bus having seats exceeding 52 16,000
2 Bus having seats not exceeding 52 11,500
3 Air-conditioned bus 37,500
4 Double decker bus 16,000
5 Air-conditioned (AC) minibus/coaster 16,000
6 Non-AC minibus/coaster 6,500
7 Prime mover 24,000
8 Truck, lorry or tank lorry having payload capacity exceeding five tons 16,000
9 Truck, lorry or tank lorry having payload capacity exceeding one and half tons but not exceeding five tons 9,500
10 Truck, lorry or tank lorry having payload capacity not exceeding one and half tons 4,000
11 Pickup van, human hauler, maxi or auto rickshaw 4,000
12 Air-conditioned taxicab 11,500
13 Non-AC taxicab 4,000