VDS 2024-2025 as per ITA 2023
“উৎসে মূল্য সংযোজন কর” (VAT) বলতে বুঝায়, একটি পণ্যের বাসেবার মূল্য থেকেমূল্য সংযোজন করসরাসরি কর্তন করা। এটিএকটি প্রাক-প্রদানপদ্ধতি, যেখানে ব্যবসায়ীরাবা প্রতিষ্ঠানগুলো তাদেরবিক্রির সময়পণ্য বা সেবারউপর যেই ভ্যাট (VAT) যোগ করে, সেইভ্যাটটি সরকারকেজমা দেয়।
যেমন, যদি কোনো কোম্পানি একটি পণ্য বিক্রি করে, তাহলে তারা সেই পণ্যের উপর ভ্যাট নির্ধারণ করে এবং গ্রাহক থেকে তা সংগ্রহ করে। পরে, সেই ভ্যাট কর্তন করে (যদি তারা কিছু পণ্য বা সেবা ক্রয় করে থাকে এবং তাদের উপর ভ্যাট পরিশোধ করা থাকে), সেগুলো সরকারের কাছে জমা দেওয়া হয়।
এভাবে, ভ্যাট উৎসে কর্তন ব্যবস্থা ব্যবসায়ীদের জন্য সহজ করে তোলে, কারণ তারা সরাসরি ভ্যাট কর্তন এবং জমা দেয়ার দায়িত্ব পালন করে থাকে।
এটি সাধারণত ব্যবসায়ীদের জন্য কার্যকরী, যারা নিয়মিতভাবে পণ্য বা সেবা বিক্রি ও ক্রয় করেন।
যারা এই "উৎসে মূল্য সংযোজনকর (VAT) কর্তন বা আদায় করতে পারেন:
এ সম্পের্কে ‘উৎসে মূল্য সংযোজন কর কর্তন বিধিমালা ২০২১’ এর বিধি ২ (খ)এ বলা হয়েছে বিষয় বাপ্রসঙ্গের পরিপন্থি কিছু না থাকিলে, এই বিধিমালায়-
(খ) “উৎসে কর্তনকারী সত্তা” অর্থকোনো
সরকারবা উহার কোনো মন্ত্রণালয়, বিভাগ, বা দপ্তর
আধা-সরকারি বা স্বায়ত্বশাসিতকোনো সংস্থা
রাষ্ট্রীয়মালিকানাধীন প্রতিষ্ঠান
স্থানীয় কর্তৃপক্ষ
পরিষদবা অনুরূপ কোনো সংস্থা
এনজিওবিষয়ক ব্যুরো বা
সমাজসেবাঅধিদপ্তর কর্তৃক অনুমোদিত বেসরকারিপ্রতিষ্ঠান
কোনোব্যাংক, বীমা কোম্পানি বাঅনুরূপ আর্থিক প্রতিষ্ঠান
মাধ্যমিকবা তদূর্ধ্ব পর্যায়ের শিক্ষা প্রতিষ্ঠান এবং
কোনোলিমিটেড কোম্পানিকে বুঝাইবে
উৎসে মূল্যসংযোজন কর (VAT) কর্তন বা আদায়ের হার সমূহ:
| VAT rate for the year 2024-2025 | |||||
| Sl. No. | Service Code/Sub Section/Ref | Head of Service | VAT Rate 2024-2025 | ||
| Under Rule 3 of VDS Rules 2021; SRO no-240-Law/2021/163-Mushak |
| ||||
| 1 | S001.10 | Restaurant (Entertainment A/C Hotel) | 15% | ||
| S001.10 | Restaurant (Entertainment Non-A/C Hotel) | 7.5%
| |||
| S001.20 | Restaurant | 5% | |||
| 2 | S002.00 | Decorators & Caters | 15% | ||
| 3 | S003.10 | Motor Gari Garez & Workshop | 10% | ||
| 4 | S003.20 | Dockyard | 10% | ||
| 5 | S004.00 | Construction Firm | 7.5% | ||
| 6 | S007.00 | Advertisement Agency | 15% | ||
| 7 | S008.10 | Printing Press | 10% | ||
| 8 | S009.00 | Auction Firm (Nilamkari Shangstha) (8) | 15% | ||
| 9 | S010.10 | Land Development Organization (9) | 2% | ||
| 10 | S010.20 | A. Building Construction Organization (1 - 1,600 SFT ) | 2% | ||
| B. Building Construction Organization (1,601-above SFT) | 4.5% | ||||
C. Building Construction Organization (Re- Registration) | 2% | ||||
| 11 | S014.00 | Indenting Organization | 5% | ||
| 12 | S015.10 | Freight Forwards | 15% | ||
| 13 | S020.00 | Survay Agency or Shangstha | 15% | ||
| 14 | S021.00 | Plant & Machinery Renter Agency /House Property | 15% | ||
| 15 | S0.24.00 | Furniture (Biponon) centre/ Purchase (Subject to having challan for vat paid@7.5% at the manufacturing stage otherwise vat shall be @ 15%. | 7.5% | ||
| S0.24.10 | Furniture Producer (Furniture Manufacturer (VAT shall be @15%, If manufacturer directly sells to customer) | 7.5% | |||
| 16 | S028.00 | Courier & Express Mail Service | 15% | ||
| 17 | S031.00 | Individuals, Organizations or Agency Engaged in the Repairing and Servicing of Taxable goods In Exchange for Consideration. | 10% | ||
| 18 | S032.00 | Consultancy & Supervisory | 15% | ||
| 19 | S 033.00 | Izarader (Lessor) | 15% | ||
| 20 | S034.00 | Audit & Accounting Firm | 15% | ||
| 21 | S037.00 | Procurement Provider/Supplier (21) | 7.5% | ||
| 22 | S040.00 | Security Service (22) | 10% | ||
| 23 | S043.00 | Television and online Broadcasting media Program Supplier / Creative Media | 15% | ||
| 24 | S045.00 | Law Advisor (24) | 15% | ||
| 25 | S048.00 | Transport Contractor (Petroleum product) | 5% | ||
| Transport Contractor (Except Petroleum product) | 10% | ||||
| 26 | S049.00 | Transport Facilities Provider | 15% | ||
| 27 | S050.10 | Architect, Interior Designer/Decorator | 15% | ||
| 28 | S050.20 | Graphic Designer | 15% | ||
| 29 | S051.00 | Engineering Firm | 15% | ||
| 30 | S052.00 | Sound & Lighter System Suppliers (30) | 15% | ||
| 31 | S053.00 | Attend or Participant in Board Meeting (31) | 10%, | ||
| Note: Meeting fee, Training fee or Honorarium | 0% | ||||
| 32 | S054.00 | Advertisement IN Satellite Channel | 15% | ||
| 33 | S058.00 | Chartered Biman Rent | 15% | ||
| 34 | S060.00 | Purchaser of Goods in Public Auction | 7.5% | ||
| 35 | S065.00 | Building, Floor and Premises Cleaning | 10% | ||
| 36 | S066.00 | Lottery Ticket Seller | 10% | ||
| 37 | S067.00 | Immigration Advisor | 15% | ||
| 38 | S071.00 | Event Management | 15% | ||
| 39 | S072.00 | Manpower Supply ( Manob Shampad Sharbarhokari) | 15% | ||
| 40 | S099.10 | Information Technology Enabled Services | 5% | ||
| 41 | S099.20 | Other Miscellaneous Service (41) | 15% | ||
| 42 | S099.30 | Sponsorship Services (42) | 15% | ||
| 43 | S099.50 | Credit Rating Agency (43) | 7.5% | ||
| Ref: SRO no-186-law/2019/43 Mushak g~j¨ ms‡hvRb Ki Av‡ivc‡hvM¨ cY¨ I †mevmg~n: Z…Zxq Zdwmj , †Uwej 1, LÐ-L, | |||||
| 1 | S012.14 | Internet Service Provider | 5% | ||
| 2 | S026.00 | Gold and Silver Maker/Shopkeeper | 5% | ||
| 3 | S057.00 | Electricity Supply | 5% | ||
| 4 | S069.00 | English Medium School | 5% | ||
| 5 | S080.00 | Ride Sharing | 5% | ||
| 6 | S099.60 | Online Product sale | 5% | ||
| Ref: SRO no-186-law/2019/43 Mushak g~j¨ ms‡hvRb Ki Av‡ivc‡hvM¨ cY¨ I †mevmg~n: Z…Zxq Zdwmj , †Uwej 2, LÐ-L, | |||||
| 7 | S064.10 | Amusement Park and Theme Park | 7.5% | ||
| 8 | S078.00 | Own branded produced garments biponon Other branded produced garments biponon | 7.5% | ||
| Ref: SRO no-186-law/2019/43 Mushak g~j¨ ms‡hvRb Ki Av‡ivc‡hvM¨ cY¨ I †mevmg~n: Z…Zxq Zdwmj , †Uwej 3, LÐ-L, | |||||
| 9 | S013.00 | Electric Laundry (Jantric Laundry) | 10% | ||
| 10 | S018.00 | Film/Movie studio | 10% | ||
| 11 | S023.10 | Film Prodorsok (Film Plex) Movie Exhibitor | 10% | ||
| 12 | S023.20 | Film Supplier //Distributor | 10% | ||
| 13 | S036.00 | Air conditioned Launch/Vessel Service | 10% | ||
| 14 | S042.00 | Automatic or electrical machined koratkol | 10% | ||
| 15 | S047.00 | Games Arranger/ Sports Organizer | 10% | ||
| 16 | S063.00 | Tailoring Shop and tailors | 10% | ||
| 17 | S076.00 | Social and Games related Club | 10% | ||
| Ref: SRO no-186-law/2019/43 Mushak g~j¨ ms‡hvRb Ki Av‡ivc‡hvM¨ cY¨ I †mevmg~n: Z…Zxq Zdwmj , †Uwej 4, LÐ-L, | |||||
| 18 | S012.20 | SIM Card Provider | 15% | ||
| 1 | N/A | Salaries | |||
| 2 | N/A | Discount on the real value of Bangladesh Bank Bills | |||
| 3 | N/A | Interest or profit on securities | |||
| 4 | S004.00 (Construction Agencies) (3rd schedule, Table 2, Kha) | (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 | 7.5% | ||
S024.00 (Furniture Busniess) (3rd schedule, Table 2, Kha) | 7.5% (Supplier)0r 15% (Manufacturer) | ||||
| S031.00 (Repairing and Servicinng) (3rd schedule, Table 3, Kha) | 10% | ||||
S037.00 (Procurement Provider; Printing, Packaging and Binding) (3rd schedule, Table 2, Kha) | 7.5% | ||||
| 5 | S032.00 S034.00 S045.00 S050.10 Ref: SRO no-186-law/2019/43 Mushak | 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 | 15% | ||
| 6 | S002.00 S032.00 S065.00 S099.20
Ref: SRO no-186-law/2019/43 Mushak
| (1) Advisory or consultancy service (2) Professional service, Technical services fee, Technical assistance fee. (excluding professional services by doctors) | 15% | ||
| 7 | S099.20 | (2) Professional service (by doctors) | 15% | ||
| 8 | S065.00 | Cleaning service | 10% | ||
| 9 | S099.20 | Collection and recovery agency | 15% | ||
| 10 | S072.00 | Private security service; | 15% | ||
| 11 | S072.00 | (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 | 15% | ||
| 12 | 071.00 | Event management service | 15% | ||
| 13 | S099.20 | any other service of similar nature | 15% | ||
| 14 | N/A | Media buying agency service | NA | ||
| 15 | N/A | Meeting fees, training fees or honorarium | N/A | ||
| 16 | N/A | Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations
| N/A | ||
| 17 | [S005.20 (port) & S 003.20 (Dockyard)] | Private container port or dockyard service | Port 15% Dockyatrd 10% | ||
| 18 | (S035.00) | Shipping agency commission | 15% | ||
| 19 | N/A | Stevedoring /berth operation commission | N/A | ||
| 20 | S049.00 | Transport service, carrying service, vehicle rental service | 15% | ||
| 21 | N/A | Wheeling charge for electricity transmission | N/A | ||
| 22 | N/A | Internet Service | N/A | ||
| 23 | N/A | Service delivery agents engaged in mobile financial service or channel of mobile financal services | N/A | ||
| 24 | N/A | Any other service which is not mentioned in Chapter VII, and is not a service provided by any bank, insurance or financial institutions. | N/A | ||
| 25 | S015.20 | Collection of tax from Cleaning &Forwarding Agency Commission | 15% | ||
26 |
N/A |
Manufacturer of Non-mechanical Cigarette (Bidi) |
N/A | ||
| 27 | N/A | Compensation against acquisition of property | N/A | ||
| 28 | N/A |
Interest on Saving Instruments | N/A | ||
| 29 | N/A | Payment to a beneficiary of Workers’ Participation Fund | N/A | ||
| 30 | Ref: SRO no-195-Law/2019/52-Mushak | Brick Manufacturer | 15% | ||
| 31 | N/A | Commission of Letter of Credit | N/A | ||
| 32 | S016.00 | Travel Agent | 15% | ||
| 33 | S099.20 | Renewal of trade license by City Corporation or Paurashava or other area | 15% | ||
| 34 | N/A | Rental Power | N/A | ||
| 35 | N/A | Foreign Technician Serving in Diamond Cutting | N/A | ||
| 36 | S017.00 | Services from Convention Hall, Conference Centre etc. | 15% | ||
| 37 | N/A | Any Income in Connection with any Service Provided to any Foreign Person by a Resident Person | N/A | ||
| 38 | S099.20 |
International gateway service in respect of phone call
| 15% | ||
| 39 | N/A | Payment in excess of premium paid on life insurance policy | N/A | ||
| 40 | N/A | Payment on account of purchase through local L/C | N/A | ||
| 41 | N/A | Payment of Fees, Revenue Sharing etc. by cellular mobile phone operator | N/A | ||
| 42 | Import | 4% | |||
| 43 | S074.00 Ref: SRO no-186-law/2019/43 Mushak | House Property | 15% | ||
| 44 | Shipping Business of a Resident | 15% | |||
| 45 | S073.00 | Export of Manpower | 0% (Exempted) | ||
| 46 | N/A | Export of knit wear and woven garments, terry towel, carton and accessories of garments industry, jute goods, frozen food, vegetables, leather goods , packed food | N/A | ||
| 47 | N/A | Member of Stock Exchanges | N/A | ||
| 48 | [S060.00 (Buyer of Auctioned Products) & S 009.00 (Auctions) ] | Goods or Property Sold by Public Auction | 7.5% (S 060.00) & 10% (S 009.00) | ||
| 49 | S028.00 | Courier Business of a Non-resident | 15% | ||
| 50 | N/A | Payment to Actors, Actresses, Producers, etc. | N/A | ||
| 51 | N/A | Export Cash Subsidy | N/A | ||
| 52 | S099.20 (others) | Commission, discount or fees [Section 94(1) and (2)] | 15% | ||
| 53 | S099.20(others) | Commission, Discount or fees [Section 94(3)] | 15% | ||
| 54 | N/A | Commission or remuneration paid to agent of foreign buyer | N/A | ||
| 55 | N/A | Interest or share of profit on saving deposits and fixed deposits etc. | N/A | ||
| 56 | N/A | Interest or share of profit on any saving deposits or fixed deposits or any term deposit by or in the name of a fund | N/A | ||
| 57 | S010.10 | Real State or Land Development Business | 2% | ||
| 58 | N/A | Insurance Commission | N/A | ||
| 59 | (S 020.00) | Fees of survey or so for General Insurance Company | 15% | ||
| 60 | N/A | Transfer of Property | N/A | ||
| 61 | S033.00 | Collection of Tax from lease of property | 15% | ||
| 62 | N/A | Interest on deposit of post office Saving bank account | N/A | ||
| 63 | S021.00 | Rental value of vacant land or plant or machinery | 15% | ||
| 64 | S007.00 | 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) | 15% | ||
| 65 | N/A | Transfer of shares by the sponsor shareholders of accompany listed with stock exchange | N/A | ||
| 66 | N/A | Transfer of shares of any Stock Exchange | N/A | ||
| 67 | N/A | Any sum paid by real estate developer to land owner | N/A | ||
| 68 | N/A | Dividends | N/A | ||
| 69 | N/A | Income from Lottery | N/A | ||
| 70 | N/A | Income of non-residents | N/A | ||
| 71 | N/A |
Advance tax for Private Motor Car (BRTA) | N/A | ||
| 72 | S005.00 S005.10 S005.20 | Warehouse CFS- Container Freight Station | 15% | ||
| 73 | S006.00 | Cold Storage | 0% (Exampted) | ||
| 74 | S048.09 | Self Copy Paper | 7.5% | ||
| 75 | S048.10 | Duplex Board/Coated Paper | 7.5% | ||
| 76 | S048.13 | Sigarette /Biri Paper 26+-2 gram/meter | 7.5% | ||
| 77 | S048.23 | Simplex paper, Packing Paper, Coloured paper | 7.5% | ||
| 78 | S068.10 | Electric Pole | 10% | ||
| 79 | S073.08 | Electric Ploe (made by steel plate) | 10% | ||
| 80 | S079.00 | Virtual Business (E-commerce) | 5% | ||
| 81 | N/A | Computer Software | 10% | ||
