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Head: Deduction of tax at source from Job Income
Tax Details:
Section : 86
Withholding authority: Any person responsible for making such payment
Tax Rate: Deduction at the average rate
Minimum Tax: N/A
VAT Details:
Service Code & Head: N/A
Rate: N/A
VAT Deduction Applicable or Not: N/A
Head: Deduction of tax from honorarium of members of parliament.
Tax Details:
Section : 87
Withholding authority: Any person responsible for making such payment
Tax Rate:Deduction at the average rate
Minimum Tax: N/A
VAT Details:
Service Code & Head: N/A
Rate: N/A
VAT Deduction Applicable or Not: N/A
Head: Deduction of tax at source on money paid to Provident Fund, Welfare Fund and Worker’s Welfare Foundation Fund.
Tax Details:
Section : 88
Withholding authority: Any person responsible for making such payment
Tax Rate:10%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: N/A
Rate: N/A
VAT Deduction Applicable or Not: N/A
Head: Deduction of tax at source from supply of cigarettes, biri, tobacco leaf, gul and other tobacco products
Tax Details:
Section : 89 Rule-3 (1) (a)
Withholding authority: Any person responsible for making such payment
Tax Rate:10%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: N/A
Rate: N/A
VAT Deduction Applicable or Not: N/A
Head: Service provided against contracts executed for manufacturing, processing or conversion, construction work, engineering or any other similar work
Tax Details:
Tax Deduction/Collection at Source (TDS/TCS)
Section : 89 (a) Rule-3 (1) (b)
Withholding authority: Any person responsible for making such payment
Tax Rate:7%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S004.00 Construction Company
Rate: 7.5%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Service provided against contracts executed for manufacturing, processing or conversion, construction work, engineering or any other similar work
Tax Details:
Section : 89 (a) Rule-3 (1) (b)
Withholding authority: Any person responsible for making such payment
Tax Rate: 7%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head:
a. S004.00 Construction Company,
b. S010.20 (i) Building Developers (1-1600Sq. Feet), (ii) Building Developers (1600 & above Sq. Feet), (iii) Building Developers (Re-registration)
Rate: a. 7.5%, b. (i) 2%, (ii) 4.5%, (iii) 2%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: A. In case of supply of all goods not mentioned in table serial no. 1 to 12 b. In all other cases mentioned in section 89-
Tax Details:
Section : 89 Rule-3 (1) (c) Table SL No.14
Withholding authority: Any person responsible for making such payment
Tax Rate: 5%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head:
a. S037.00 Procurement Provider,
b. (i) S001.10 Hotel (Air Conditioning), (ii) Hotel (Non-Air Conditioning),
c. S001.20 (i) Restaurants (Air Conditioning), (ii) Restaurant (Non-Air Conditioning),
d. S099.60 Online Product Sale
Rate: a. 10% , b. (i) 15%, (ii) 10%, c. (i) 5%, (ii) 5%, d. 5%
VAT Deduction Applicable or Not: a. VAT Deduction Applicable, b. VAT Deduction Applicable, c. VAT Deduction Applicable, d. VAT Deduction Not Applicable
Head: A. In case of supply of all goods not mentioned in table serial no. 1 to 12 b. In all other cases mentioned in section 89-
Tax Details:
Section : 89 Rule-3 (1) (c) Table SL No.14
Withholding authority: Any person responsible for making such payment
Tax Rate: 5%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S024.00 (i) Furniture Manufacturer, (Furniture Manufacturer Directly Sold to Final Consumer), (ii) Furniture Trading Center-(Showroom) If VAT paid @ 7.5% on manufacturing stage, Otherwise 15%
Rate: (i) 7.5%, 15%, (ii) 7.5%, 15%,
VAT Deduction Applicable or Not: VAT Deduction Applicable,
Head: A. In case of supply of all goods not mentioned in table serial no. 1 to 12 b. In all other cases mentioned in section 89-
Tax Details:
Section : 89 Rule-3 (1) (c) Table SL No.14
Withholding authority: Any person responsible for making such payment
Tax Rate: 5%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S008.10 Printing Press
Rate: 15%,
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: A. In case of supply of all goods not mentioned in table serial no. 1 to 12 b. In all other cases mentioned in section 89-
Tax Details:
Section : 89 Rule-3 (1) (c) Table SL No.14
Withholding authority: Any person responsible for making such payment
Tax Rate: 5%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S008.20 Binding Firm
Rate: 0%,
VAT Deduction Applicable or Not: VAT Exempted
Head: In case of locally procured MS Scrap
Tax Details:
Section : 89 Rule-3 (1) (c) Table SL No. 1
Withholding authority: Any person responsible for making such payment
Tax Rate: 0.50%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: 72.13 to 72.16 (a) MS products manufactured from imported/locally collected re-rollable scrap
(b) All types of billets and ingots manufactured from imported/locally collected meltable scrap.
(c) MS products manufactured from billets / ingots
(d) Ingots/billets made from mace/meltable scrap and MS products made from ingots/billets
Rate: (a) 1400 taka (per metric ton), (b) 1200 taka (per metric ton), (c) 1200 taka (per metric ton), (d) 2200 taka (per metric ton)
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: In case of oil supplied by oil marketing companies engaged in marketing of petroleum oil and lubricant
Tax Details:
Section : 89 Rule-3 (1) (c) Table SL No. 2
Withholding authority: Any person responsible for making such payment
Tax Rate: 0.60%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: Section-15 (3) –Standard Rate or Third Schedule Paragraph 3–VAT rates for Diesel, Kerosene, Octane, Petrol, Furnace Oil and LP Gas
Rate: 15% or 2%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: In case of supply of oil by dealers or agents of petroleum oil marketing companies
Tax Details:
Section : 89 Rule-3 (1) (c) Table SL No. 3
Withholding authority: Any person responsible for making such payment
Tax Rate: 1%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: Section-15 (3) –Standard Rate or Third Schedule Paragraph 3–VAT rates for Diesel, Kerosene, Octane, Petrol, Furnace Oil and LP Gas
Rate: 15% or 2%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: In case of supply of rice, wheat, potato, onion, Fish, Meat, Onion, Garlic, Peas, Chickpeas, Lentils, Ginger, Turmeric, Dry Chilies, Dal, Maize, Flour, Flour, Salt, Edible Oil, Sugar, Pepper, Cardamom, Cinnamon, Cloves, dates, bay leaves, jute, cotton, yarn
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No. 4
Withholding authority: Any person responsible for making such payment
Tax Rate: 1%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S037.00 Procurement Provider
Rate: 10%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: All Kinds of Fruits Supply
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No. 5
Withholding authority: Any person responsible for making such payment
Tax Rate: 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S037.00 Procurement Provider
Rate: 10%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: In case of an industrial undertaking engaged in the production Cement, Iron or Iron Products, ferro alloy products except MS Billets
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No. 6
Withholding authority: Any person responsible for making such payment
Tax Rate: 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: 72.13 to 72.16 (a) MS products manufactured from imported/locally collected re-rollable scrap
(b) All types of billets and ingots manufactured from imported/locally collected meltable scrap.
(c) MS products manufactured from billets / ingots
(d) Ingots/billets made from mace/meltable scrap and MS products made from ingots/billets
Rate: (a) 1400 taka (per metric ton), (b) 1200 taka (per metric ton), (c) 1200 taka (per metric ton), (d) 2200 taka (per metric ton)
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: In case of supply of oil by any company engaged in oil refinery, on any amount
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No. 7
Withholding authority: Any person responsible for making such payment
Tax Rate: 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: Section-15 (3) –Standard Rate or Third Schedule Paragraph 3–VAT rates for Diesel, Kerosene, Octane, Petrol, Furnace Oil and LP Gas
Rate: 15% or 2%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: In case of company engaged in gas distribution, on any amount
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No.8
Withholding authority: Any person responsible for making such payment
Tax Rate: 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: SRO No. 240-AIN/2021/163-VAT Rule-5(3)–GAS Bill
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction not Applicable
Head: In case of company engaged in gas transmission
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No.9
Withholding authority: Any person responsible for making such payment
Tax Rate: 3%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: N/A
Rate: N/A
VAT Deduction Applicable or Not: N/A
Head: In case of supply of 33 KV to 500 KV Extra High Voltage Power Cable manufactured by such a company at local level having its own Vertical Continuous Vulcanization line
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No.10
Withholding authority: Any person responsible for making such payment
Tax Rate: 3%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: N/A
Rate: N/A
VAT Deduction Applicable or Not: N/A
Head: 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
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No.11
Withholding authority: Any person responsible for making such payment
Tax Rate: 3%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S037.00 Procurement Provider
Rate: 10%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: In case of Supply of Recycled Lead
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No.12
Withholding authority: Any person responsible for making such payment
Tax Rate: 3%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S037.00 Procurement Provider
Rate: 10%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: In case of supply of raw materials used in industrial production
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No.13
Withholding authority: Any person responsible for making such payment
Tax Rate: 3%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S037.00 Procurement Provider
Rate: 10%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: A. In case of supply of all goods not mentioned in table serial no. 1 to 12 b. In all other cases mentioned in section 89
Tax Details:
Section: 89 Rule-3 (1) (c) Table SL No.14
Withholding authority: Any person responsible for making such payment
Tax Rate: 5%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S037.00 Procurement Provider
Rate: 10%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Advisory or Consultancy Service
Tax Details:
Section: 90 Rule-4 SL No. 1
Withholding authority: Any person responsible for making such payment
Tax Rate: 10%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S032.00 Consultancy & Supervisory Firm
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Professional service or Technical Services Fee or Technical Assistance Fee.
Tax Details:
Section: 90 Rule-4 SL No. 2
Withholding authority: Any person responsible for making such payment
Tax Rate: 10%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head:
a. S034.00 Audit & Accounting Firm,
b. S045.00 Legal Advisor,
c. S050.10 Architect, Interior designer or Decorator,
d. S050.20 Graphic Designer ,
e. S051.00 Engineering Firm
Rate: a. 15%, b. 15% c. 15% d. 15% e. 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Catering service
Tax Details:
Section: 90 Rule-4 SL No. 3(a)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S002.00 Decorators & Caterers
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Cleaning service
Tax Details:
Section: 90 Rule-4 SL No. 3(b)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S065.00 Building, floor and grounds cleaning or maintenance companies
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Collection and recovery Agency
Tax Details:
Section: 90 Rule-4 SL No. 3(c)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S099.20 Other/Miscellaneous Service
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Private security service
Tax Details:
Section: 90 Rule-4 SL No. 3(d)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S040.00 Security Service
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Manpower Supply Service
Tax Details:
Section: 90 Rule-4 SL No. 3(e)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S072.00 Human Resource Supplier of Management
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Creative Media Service
Tax Details:
Section: 90 Rule-4 SL No. 3(f)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S099.20 Other/Miscellaneous Service
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Public Relations Service
Tax Details:
Section: 90 Rule-4 SL No. 3(g)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S072.00 Human Resource Supplier of Management
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Event Management Service
Tax Details:
Section: 90 Rule-4 SL No. 3(h)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S071.00 Event Management/Program Organizer
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Training, Workshop, etc. Organization and Management Service
Tax Details:
Section: 90 Rule-4 SL No. 3(i)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S072.00 Human Resource Supplier of Management
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Courier Service
Tax Details:
Section: 90 Rule-4 SL No. 3(j)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S028.00 Courier & Express mail Service
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Packing and Shifting Service
Tax Details:
Section: 90 Rule-4 SL No. 3(k)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S099.20 Other/Miscellaneous Service
Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Any Other Service of Similar nature —
Tax Details:
Section: 90 Rule-4 SL No. 3(l)
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 2%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head:
a. S025.00 WASA,
b. S030.00 Beauty Parlor,
c. S099.20 Other/Miscellaneous Service
Vat Rate: 15%
VAT Deduction Applicable or Not:
a. VAT Deduction Not Applicable
b. VAT Deduction Not Applicable
c. VAT Deduction Applicable
Head: Media buying agency service —
Tax Details:
Section: 90 Rule-4 SL No. 4
Withholding authority: Any person responsible for making such payment
Tax Rate: on Commission or fee 10% or on gross bill amount 0.65%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S007.00 Advertising Firm
Vat Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Head: Indenting commission —
Tax Details:
Section: 90 Rule-4 SL No. 5
Withholding authority: Any person responsible for making such payment
Tax Rate: 8%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S014.00 Indenting Firm
Vat Rate: 5%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Heads: Meeting fees, training fees or honorarium–
Tax Details:
Section: 90 Rule-4 SL No. 6
Withholding authority: Any person responsible for making such payment
Tax Rate: 10%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S053.00 Board Meeting Fees
Vat Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Heads: Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations–
Tax Details:
Section: 90 Rule-4 SL No. 7
Withholding authority: Any person responsible for making such payment
Tax Rate: 12%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S099.20 Other/Miscellaneous Service
Vat Rate: 15%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Heads: Credit rating agency–
Tax Details:
Section: 90 Rule-4 SL No. 8
Withholding authority: Any person responsible for making such payment
Tax Rate: 10%
Minimum Tax: Minimum Tax (Sec-163) applicable
VAT Details:
Service Code & Head: S099.60 Credit Rating Agency
Vat Rate: 7.5%
VAT Deduction Applicable or Not: VAT Deduction Applicable
Thank you for staying with us. We hope our blog has enhanced your understanding of tax and VAT rates. For any questions or additional information, feel free to contact us—we’re always ready to assist. Stay tuned for more updates on general administrative matters.
