TDS Rate 2024-2025 as per ITA 2023
TDS Rate in Bangladesh 2024-2025 (As Per ITA 2023)
"উৎসে কর কর্তন" বলতে বোঝায়, কোনও ব্যক্তির আয়ের উৎস থেকেই কর কর্তন করা। সাধারণভাবে, এটি এক ধরনের প্রাক-প্রদান পদ্ধতি, যেখানে কর্মচারী বা স্বাধীন পেশাজীবী ব্যক্তির আয় থেকে সরাসরি কর কেটে নেওয়া হয়, যাতে করে তারা বছরের শেষে বা কর ফাইল করার সময় আরেকটি বড় ট্যাক্স পেমেন্ট দিতে না হয়।
যেমন, যদি কেউএকটি প্রতিষ্ঠানে চাকরি করেন, তবেতার মাসিক বেতন থেকেআয়কর কর্তন করে সরাসরিসরকারী কোষাগারে জমা দেওয়া হয়।এর ফলে, সেই ব্যক্তিবছরের শেষে অতিরিক্ত করদিতে বাধ্য হয় না, কারণ করটা আগেই কাটাহয়ে থাকে।
এ সম্পর্কে আয়কর আইন ২০২৩-এ অংশ ৭ (কর পরিশোধ) এর প্রথম অধ্যায়, উৎস কর বিধিমালা, ২০২৪ ও বিভিন্ন তফসিলে এর বিস্তারিত বর্ননা করা হয়েছে।
উৎসে কর কর্তনের হার সমূহ:
| Sl. No. | Head of Service | TDS Rate 2024-2025 (As Per ITA 2023) | Base instruction | Under Section of ITA 2023 | As per ITO 1984 |
| 1 | Restaurant (Entertainment A/C Hotel) | 10%/2% | 10% on commission or fee or 2% on Total bill, (Not Exceeding 20%) | Sec 90, Rule-4(Table serial-3) |
52AA
|
| Restaurant (Entertainment Non-A/C Hotel) | 10%/2% | 10% on commission or fee or 2% on Total bill, (Not Exceeding 20%) | Sec 90, Rule-4(Table serial-3) |
52AA
| |
| Restaurant | 10%/2% | 10% on commission or fee or 2% on Total bill, (Not Exceeding 20%) | Sec 90, Rule-4(Table serial-3) | ||
| 2 | Decorators & Caters | 10%/2% | 10% on commission or fee or 2% on Total bill, (Not Exceeding 20%) | Sec 90, Rule-4(Table serial-3) | 52AA |
| 3 | Motor Gari Garez & Workshop | 8.0% | On Base value of Supply/Invoice/Payment, (Not Exceeding 20%) | Sec 90, Rule-4(Table serial-9) | |
| 4 | Dockyard | 8.0% | On Base value of Supply/Invoice/Payment, (Not Exceeding 20%) | Sec 90, Rule-4(Table serial-10) | |
| 5 | Construction Firm | 7.0% | On the base value of the supply, Not Exceeding 10% | Sec 89, Rule-3(1)kha | |
| 6 | Advertisement Agency | 5% | Except media buying agent | Sec 92 | |
| 7 | Printing Press | 5% | On the base value of the supply | Sec 89, Rule-3(1) Ga (14) | |
| 8 | Auction Firm (Nilamkari Shangstha) (8) | 10% | (for goods and assests), 1% for Tea | Sec 133
| (Section 53C &Rule 17D)
|
| 9 | Land Development Organization (9) | 3%, 6% & 15% | For Land acquisition (i) 6% for Dhaka, Gazipur, Narayanganj, Munshigang, Manikganj, Narshindi & Chittagong district; (ii) 3% for any other district (Sec-111)
| Sec-111
| |
| 10 | A. Building Construction Organization (1 - 1,600 SFT ) | 7%
| Sec-89, Rule 3 (kha) | Sec 52, Rule 16 | |
| B. Building Construction Organization (1,601-above SFT) | 7%
| ||||
C. Building Construction Organization (Re- Registration) | 7%
| ||||
| 11 | Indenting Organization | 8% | Sec-90, Rule 4, (1 (5)) |
52AA
| |
| 12 | Freight Forwards | 10% | Sec-90, Rule 4, (1 (17)) | (Section 52M) | |
| 13 | Survay Agency or Shangstha | 10% | 90 | Sec-52AA | |
| 14 | Plant & Machinery Renter Agency /House Property | 5% | 109 | (Sec-53 J) | |
| 15 | Furniture (Biponon) centre/ Purchase (Subject to having challan for vat paid@7.5% at the manufacturing stage otherwise vat shall be @ 15%. | 5%
| Note: Computer/telecommunication items/ electronics goods/ Office equipment/ Furniture Purchase Note: Furniture /Computer Machinery/Building/ | Sec 89, Rule-3(1) Ga (14) | (Sec-52) |
Furniture Producer (Furniture Manufacturer (VAT shall be @15%, If manufacturer directly sells to customer) | 5%
| ||||
| 16 | Courier & Express Mail Service | 10%//2% | 10% on commission or fee or 2% on Total bill, (Not Exceeding 20%) | Sec 90, Rule-4 (Table serial-3) | 52AA
|
| 17 | Individuals, Organizations or Agency Engaged in the Repairing and Servicing of Taxable goods In Exchange for Consideration. | 5%
|
Note: Computer/telecommunication items/ electronics goods/ Office equipment/ Furniture Purchase Note: Furniture /Computer Machinery/Building/ | Sec 89, Rule-3(1) Ga (14) | |
| 18 | Consultancy & Supervisory | 10% | on the base value supply/Invoice | Sec 90, Rule-4(Table serial-1) | |
| 19 | Izarader (Lessor) | 4% | 128 | ||
| 20 | Audit & Accounting Firm | 10% | 90 | ||
| 21 | Procurement Provider/Supplier (21) | 7%
| Sec-89, Rule 3 (kha) | Sec 52, Rule 16 | |
| 22 | Security Service (22) | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec-90, Rule-4(Table serial-3) | |
| 23 | Television and online Broadcasting media Program Supplier / Creative Media | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec-90, Rule-4(Table serial-3) | |
| 24 | Law Advisor (24) | 10% | Sec 90, Rule-4(Table serial-1) | ||
| 25 | Transport Contractor (Petroleum product) | 0.6% | Sec 89, Rule-3 table Serial-02 | Sec 52, Rule 16 | |
| Transport Contractor (Except Petroleum product) | 1% | Sec 89, Rule-3 table Serial-03 | Sec 52, Rule 16 | ||
| 26 | Transport Facilities Provider | 5% | Sec 90, Rule-4 table Serial-13 | ||
| 27 | Architect, Interior Designer/Decorator | 10% | Sec 90, Rule-4 table Serial-2 | ||
| 28 | Graphic Designer | 10% | Sec 90, Rule-4 table Serial-2 | ||
| 29 | Engineering Firm | 10% | Sec 90, Rule-4 table Serial-2 | ||
| 30 | Sound & Lighter System Suppliers (30) | 10%/2% | 10% on commission or fee or 2% on Total bill. (Under Any other service which is not mentioned) | Sec 90, Rule-4 (Table serial-3-Tha) | Sec 52, Rule 16 |
| 31 | Attend or Participant in Board Meeting (31) | 10% | Sec 90, Rule-4 table Serial-6 | ||
| Note: Meeting fee, Training fee or Honorarium | 10% | ||||
| 32 | Advertisement IN Satellite Channel | 5% | Sec 92 | ||
| 33 | Chartered Biman Rent | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4 (Table serial-3-Thah) | |
| 34 | Purchaser of Goods in Public Auction | 1%/10% | 10%, (sale of tea 1%) | Sec 133 | |
| 35 | Building, Floor and Premises Cleaning | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4 (Table serial-3-Kha) | |
| 36 | Lottery Ticket Seller | 20% | 20% | Sec 118 | |
| 37 | Immigration Advisor | 10% | 10% | Sec 90, Rule-4 (Table serial-2) | |
| 38 | Event Management | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4 (Table serial-3-Ja) | |
| 5% | Service from convention hall, conference center etc. | Sec 110 | |||
| 39 | Manpower Supply ( Manob Shampad Sharbarhokari) | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | |
| 40 | Information Technology Enabled Services | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3-Thah) | |
| 5% | if contractor | ||||
| Sec 89, 1Table -14 | |||||
| 41 | Other Miscellaneous Service (41) | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | |
| 10%/12% | Intangible Assets Tk 25 Lac 10%, Exceed Tk 25 Lac 12% | Sec 91 | |||
| 3%/5%/10% | Commission, Discount Free | Sec 94 | |||
| 42 | Sponsorship Services (42) | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3-Thah) | 52AA |
| 43 | Credit Rating Agency (43) | 10% | Sec 90, Rule-4(Table serial-8) | ||
| 44 | Internet Service Provider | 10% | Sec 90, Rule-4(Table serial-15) | ||
| 45 | Gold and Silver Maker/Shopkeeper | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3-Thah) | |
| 46 | Ride Sharing | 5% | Sec 90, Rule-4(Table serial-13) | ||
| 47 | Online Product sale | 10% | Sec 90, Rule-4(Table serial-19) | ||
| 48 | Salaries | Average rate | 86 | ||
| 49 | Discount on the real value of Bangladesh Bank Bills | Maximum Rate | 107 | (Section 50A) | |
| 50 | Interest or profit on securities | 5% | 106 | (Section 51) | |
| 51 | (a) Execution of contract, other than a contract for providing or rendering a service mentioned in any other section of Chapter VII. (b) Supply of goods; (c)Manufacture, process or conversion; (d) Printing, packaging or binding | 7%
| Sec-89, Rule 3 (kha) | Sec 52, Rule 16 | |
7%
| |||||
7%
| |||||
7%
| |||||
| 52 | Royalties, franchise, fee for issuing license, brand name, 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 | 10%/12% | Where base amount does not exceed taka 25 lakh – 10% Where base amount exceeds taka 25 lakh – 12% | 91 | (Section 52A) |
| 53 | (1) Advisory or consultancy service (2) Professional service, Technical services fee, Technical assistance fee. (excluding professional services by doctors) | 10% | Sec 90, Rule 4 Table Serial 1 | 52AA | |
| 54 | (2) Professional service (by doctors) | 10% | 90 | 52AA | |
| 55 | Cleaning service | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | 52AA |
| 56 | Collection and recovery agency | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | 52AA |
| 57 | Private security service; | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | 52AA |
| 58 | (i) Manpower supply service; (ii) Creative media service; (iii) Public relations service; (iv) Training, workshop, etc. organization and management service; (vi) Packing and Shifting service | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | 52AA |
| 59 | Event management service | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | 52AA |
| 60 | any other service of similar nature | 10%/2% | 10% on commission or fee or 2% on Total bill | Sec 90, Rule-4(Table serial-3) | 52 AA |
| 61 | Media buying agency service | 0.65%/10% | (a) on commission/fee 10% (b) on gross amount 0.65%
| Sec 90, Rule 4, (1), 4 | 52AA |
| 62 | Meeting fees, training fees or honorarium | 10% | 10% | Sec 90, Rule-4(Table serial-6) | 52AA |
| 63 | Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations
| 12% | 12% | Sec 90, Rule-4(Table serial-7) | 52AA |
| 64 | Private container port or dockyard service | 8% | 8% | Sec 90, Rule-4(Table serial-8) | 52AA |
| 65 | Shipping agency commission | 8% | 8% | Sec 90, Rule-4(Table serial-9) | 52AA |
| 66 | Stevedoring /berth operation commission | 10%/5% | 10% on commission or fee or 5% on Total bill | Sec 90, Rule-4(Table serial-12) | 52AA |
| 67 | Transport service, carrying service, vehicle rental service | 5% | 5% | Sec 90, Rule-4(Table serial-13) | 52AA |
| 68 | Wheeling charge for electricity transmission | 3% | 3% | Sec 90, Rule-4(Table serial-14) | 52AA |
| 69 | Internet Service | 10% | 10% | Sec 90, Rule-4(Table serial-15) | 52AA |
| 70 | Service delivery agents engaged in mobile financial service or channel of mobile financal services | 10% | 10% | Sec 90, Rule-4(Table serial-16) | 52AA |
| 71 | Any other service which is not mentioned in Chapter VII, and is not a service provided by any bank, insurance or financial institutions. | 10% | 10% | Sec 90, Rule-4(Table serial-19) | 52AA |
| 72 | Collection of tax from Cleaning &Forwarding Agency Commission | 10% | 10% | 122 | 52AAA |
73 |
Manufacturer of Non-mechanical Cigarette (Bidi) |
10% |
10% of the value of the banderols |
129 |
(Section 52B) |
| 74 | Compensation against acquisition of property | 3%/6% |
(a) 6% city corportion, paurashava or cantonment board (b)3% other areas | 111 | (Section 52C) |
| 75 |
Interest on Saving Instruments | 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) | 105 | (Section 52D) | |
| 76 | Payment to a beneficiary of Workers’ Participation Fund | 10% | 88 | (Section 52DD) | |
| 77 | Brick Manufacturer | Advance Tax: One and half section brickfield (1,24,000 Cubic Feet one Chimni).. Tk.1,20,000/- Two section brick field (Over 1,24,000 Cubic Feet one Chimni). ………...Tk.1,60,000/- Automatic brick field………….. Tk.2,20,000/- | 130 | (Section 52F) | |
| 78 | Commission of Letter of Credit | 5% | 96 | (Section 52I) | |
| 79 | Travel Agent | 0.30% | (0.30%) of the total value of the tickets | 95 | (Section 52JJ) |
| 80 | Renewal of trade license by City Corporation or Paurashava or other area | Dhaka North City Corporation, Dhaka South City Corporation & Chittagong City Corporation Tk.3,000/. Any other city corporation Tk. 2000 and any paurashava of any district headquarters Tk.1,000. Any other area Tk.500. | 131 | (Section 52K) | |
| 81 | Rental Power | 6% | 114 | (Section 52N) | |
| 82 | Foreign Technician Serving in Diamond Cutting | 5% | (Section 52O) | ||
| 83 | Services from Convention Hall, Conference Centre etc. | 5% | 110 | (Section 52P) | |
| 84 | Any Income in Connection with any Service Provided to any Foreign Person by a Resident Person | 1.5%/7.5% | 10% 7.5% where the remittance has been received as consideration for contracts on maufacturing process or conversion, civil work, construction, engineering of works of similar nature
| 124 | (Section 52Q) |
| 85 |
International gateway service in respect of phone call
| 1.5%/7.5% | (a) 1.5% of total revenue received by IGW services operator. (b) 7.5% of revenue paid or credited to ICX,ANS and others . | 108 | (Section 52R) |
| 86 | Payment in excess of premium paid on life insurance policy | 5% | 99 | (Section 52T) | |
| 87 | Payment on account of purchase through local L/C | 1%/2%/3% | 3% on the amount paid or credited not being in the nature of Distributor Financing 1% on the amount paid or credited in case of Distributor Financing Agreement 2% tax shall be deducted under this section from the payment related to local letter of credit (L/C) and 1% 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, date, cassia leaf, computer or computer accessories, jute, cotton, yarn and all kinds of fruits. | 97 | (Section 52U) |
| 88 | Payment of Fees, Revenue Sharing etc. by cellular mobile phone operator | 10% | 98 | (Section 52V) | |
| 89 | Import | 20% | Not Exceeding | 120 | (Section 53 & Rule 17A) |
| 90 | House Property | 5% | 5% of the Gross Rent | 109 | |
| 91 | Shipping Business of a Resident | 3%/5% | 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 | 132 | (Section 53AA) |
| 92 | Export of Manpower | 10% | 121 | (Section 53B & Rule17C) | |
| 93 | Export of knit wear and woven garments, terry towel, carton and accessories of garments industry, jute goods, frozen food, vegetables, leather goods , packed food | 1% | 1% of the total export proceeds of all goods | 123 | (Section 53BB) |
| 94 | Member of Stock Exchanges | .05% | 0.05% on the value of shares & mutual funds | 137 | (Section 53BBB) |
| 95 | Goods or Property Sold by Public Auction | 1%/10% | 10% on Sale Price. 1% on Tea sale | 133 | (Section 53C &Rule 17D)
|
| 96 | Courier Business of a Non-resident | 15% | 15% on the amount of Service Charge | 119, Rule 5, Table 28 | (Section 53CCC) |
| 97 | Payment to Actors, Actresses, Producers, etc. | 10% | (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(If the total payment exceed Tk.10,000) | 93 | (Section 53D) |
| 98 | Export Cash Subsidy | 10% | 10% | 112 | (Section 53DDD) |
| 99 | Commission, discount or fees [Section 94(1) and (2)] | 1.5%/10% | [Section 94(1) 10% and [Section 94(2). 1.5% | 94 | [Section 53E(1) and (2)] |
| 100 | Commission, Discount or fees [Section 94(3)] | 5% | [Section 94(3)] 5% | [Section 53E(3)] | |
| 101 | Commission or remuneration paid to agent of foreign buyer | 10% | 116 | (Section53EE) | |
| 102 | Interest or share of profit on saving deposits and fixed deposits etc. | Where the payee is a company- 20%, where the payee is a person other than a company - 10%, where the payee is a public university or an educational institutin whose teachers are enlisted for MPO, following the curriculum approved by the Govenment and whose govering body is also formed as per Government rules od reguations, or any professional institute established under any law and run by professional body fo Chartered Accountants, Cost and Management Accountants or Chartered Secretaries- 10%, where the payee is recognized provident fund, approved superannuation fund or pension fund - 5% | 102 | [Section 53F(1)] | |
| 103 | Interest or share of profit on any saving deposits or fixed deposits or any term deposit by or in the name of a fund | 10% | 10% Funds of Superannuation, Pension,) Gratuity, RPF, WPF
| Section-105(1) | [Section53 F(2)] |
| 104 | Real State or Land Development Business | Residential: Per SM 1,600. Non-residential: Per SM 6,500, In case of land: 5% on deed value | 126 | [Section53 FF) | |
| 105 | Insurance Commission | 5% | 5% | 100 | (Section53G) |
| 106 | Fees of survey or so for General Insurance Company | 15% | 15% | 101 | (Section 53GG) |
| 107 | Transfer of Property | 1%/2%/3%/4% | a. Within the jurisdiction of RAJUK and CDA except areas specific in schedule a &b 4%of deed value. b. Within the jurisdiction of Gazipur, Nariangonj, Munshigonj, Manikgonj, Narshindi, Dhaka and Chittagong district 3%of deed value. c. Within the jurisdiction of Pourashova of any District Headquarter 3% of deed value. d. Areas of any other Pourosova 2% of deed value e. Any other area not specified in schedule a, b &c 1%of deed value | 125 | (Section 53H) |
| 108 | Collection of Tax from lease of property | 4% | 128 | (Section 53HH) | |
| 109 | Interest on deposit of post office Saving bank account | - | 103 | (Section 53I) | |
| 110 | Rental value of vacant land or plant or machinery | 5% | 5% of the Rent | 109 | (Section 53J) |
| 111 | Advertisement of newspaper or magazine or private television channel or private radio station or any web site or any person on account of advertisement or purchasing airtime of private television channel or radio station or such website. (Section 53K) | 5% | 92 | (Section 53K) | |
| 112 | Transfer of shares by the sponsor shareholders of accompany listed with stock exchange | 10% | 10% base on instruction | 135 | (Section 53M) |
| 113 | Transfer of shares of any Stock Exchange | 15% | 15% (on Gain) | 136 | (Section 53N) |
| 114 | Any sum paid by real estate developer to land owner | 15% | 115 | (Section 53P | |
| 115 | Dividends | 10%/15% | (a) Resident/nonresident Bangladeshi company ------- at rates applicable to the Company (b) Resident/nonresident Bangladeshi person other than company -----If TIN, 10% ---If No TIN, 15% | 117 | (Section 54) |
| 116 | Income from Lottery | 20% | 20% | 118 | (Section 55) |
| 117 | Income of non-residents | Not Exceeding 30% | 119 | Section 56 | |
118 |
Advance tax for Private Motor Car (BRTA) | Advance Tax: Up to 2,000CC/ 100 W (Motorcar/Jeep)…..Tk.50,000 Up to 2,500CC/ 125 W (Motorcar/Jeep)…. Tk.75,000 Up to 3,000CC/ 150W (Motorcar/Jeep)…. Tk.1,25,000 Up to 3,500CC/ 175 W (Motorcar/Jeep)…. Tk.1,50,000 Above 3,500CC/ 175 W (Motorcar/Jeep)… Tk.2,00,000 Each Microbus Tk.30,000 | 153 | (Section 68B) | |
| 119 | Warehouse CFS- Container Freight Station | 10% | Sec 90, Rule-4(Table serial-17) | ||
| 120 | Computer Software | 5% |
