{"id":1043,"date":"2026-04-20T21:13:04","date_gmt":"2026-04-20T21:13:04","guid":{"rendered":"https:\/\/legalseba.com\/bd-resources\/?p=1043"},"modified":"2026-04-21T08:24:12","modified_gmt":"2026-04-21T08:24:12","slug":"withholding-tax-rates-in-bangladesh","status":"publish","type":"post","link":"https:\/\/legalseba.com\/bd-resources\/withholding-tax-rates-in-bangladesh\/","title":{"rendered":"Withholding Tax Rates in Bangladesh"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.27.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_row _builder_version=”4.27.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_code _builder_version=”4.27.5″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]TDS and VDS Rate in Bangladesh \u00b7 FY 2025\u20132026 | LegalSeba LLP<\/title><!-- [et_pb_line_break_holder] --><meta name=\"description\" content=\"The ultimate guide to the Withholding Tax Rate in Bangladesh, including the latest TDS Rate and VDS Rate for FY 2025-2026. Expert tax advisory, bookkeeping, and payroll services by LegalSeba LLP, a leading law firm in Bangladesh.\"><!-- [et_pb_line_break_holder] --><meta name=\"keywords\" content=\"TDS Rate in Bangladesh, VDS Rate in Bangladesh, Withholding Tax Rate in Bangladesh, LegalSeba LLP, Corporate Tax Bangladesh, Bookkeeping Bangladesh, Payroll Services Bangladesh, Leading Law Firm Bangladesh\"><!-- [et_pb_line_break_holder] --><meta property=\"og:title\" content=\"TDS & VDS Rates in Bangladesh (FY 2025-2026) | LegalSeba LLP\"><!-- [et_pb_line_break_holder] --><meta property=\"og:description\" content=\"Comprehensive schedule for Tax Deducted at Source (TDS) and VAT Deducted at Source (VDS) in Bangladesh. Get expert tax advisory and accounting services.\"><!-- [et_pb_line_break_holder] --><meta property=\"og:type\" content=\"article\"><!-- [et_pb_line_break_holder] --><\/p>\n<style><!-- [et_pb_line_break_holder] --> :root {<!-- [et_pb_line_break_holder] --> --bg: #ffffff;<!-- [et_pb_line_break_holder] --> --bg-alt: #f8f9fa;<!-- [et_pb_line_break_holder] --> --text-main: #202124;<!-- [et_pb_line_break_holder] --> --text-muted: #5f6368;<!-- [et_pb_line_break_holder] --> --link: #1a73e8;<!-- [et_pb_line_break_holder] --> --link-hover: #174ea6;<!-- [et_pb_line_break_holder] --> --btn-bg: #e8eaed;<!-- [et_pb_line_break_holder] --> --btn-hover: #dadce0;<!-- [et_pb_line_break_holder] --> --radius: 12px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> * { box-sizing: border-box; margin: 0; padding: 0; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> html { scroll-behavior: smooth; }<!-- [et_pb_line_break_holder] 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var(--link-hover);<!-- [et_pb_line_break_holder] --> text-decoration: underline;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* \u2014\u2014\u2014\u2014\u2014 HERO \u2014\u2014\u2014\u2014\u2014 *\/<!-- [et_pb_line_break_holder] --> .hero-cover {<!-- [et_pb_line_break_holder] --> background-color: #0b132b;<!-- [et_pb_line_break_holder] --> background-image: radial-gradient(circle, rgba(255, 255, 255, 0.08) 1px, transparent 1px);<!-- [et_pb_line_break_holder] --> background-size: 24px 24px;<!-- [et_pb_line_break_holder] --> padding: 8rem 2rem 6rem;<!-- [et_pb_line_break_holder] --> color: #ffffff;<!-- [et_pb_line_break_holder] --> overflow: hidden;<!-- [et_pb_line_break_holder] --> width: 100%;<!-- [et_pb_line_break_holder] --> position: relative;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .hero-container {<!-- [et_pb_line_break_holder] --> max-width: 1100px;<!-- [et_pb_line_break_holder] --> margin: 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padding: 2.5rem 2rem;<!-- [et_pb_line_break_holder] --> border-left: 14px solid #1a73e8;<!-- [et_pb_line_break_holder] --> color: #202124;<!-- [et_pb_line_break_holder] --> box-shadow: inset 5px 0 10px rgba(0,0,0,0.03);<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> flex-direction: column;<!-- [et_pb_line_break_holder] --> overflow: hidden;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .book-brand {<!-- [et_pb_line_break_holder] --> font-size: 0.9rem;<!-- [et_pb_line_break_holder] --> font-weight: 700;<!-- [et_pb_line_break_holder] --> color: #1a73e8;<!-- [et_pb_line_break_holder] --> margin-bottom: 2.5rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .book-title {<!-- [et_pb_line_break_holder] --> font-size: 2.1rem;<!-- [et_pb_line_break_holder] --> font-weight: 800;<!-- [et_pb_line_break_holder] --> line-height: 1.1;<!-- [et_pb_line_break_holder] --> letter-spacing: -0.02em;<!-- 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[et_pb_line_break_holder] --> font-size: 0.85rem;<!-- [et_pb_line_break_holder] --> text-transform: uppercase;<!-- [et_pb_line_break_holder] --> letter-spacing: 0.05em;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> margin-bottom: 1.5rem;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .sidebar ul { list-style: none; }<!-- [et_pb_line_break_holder] --> .sidebar li { margin-bottom: 0.5rem; }<!-- [et_pb_line_break_holder] --> .sidebar a {<!-- [et_pb_line_break_holder] --> display: block;<!-- [et_pb_line_break_holder] --> padding: 0.5rem 0;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> font-size: 0.95rem;<!-- [et_pb_line_break_holder] --> border-radius: 6px;<!-- [et_pb_line_break_holder] --> transition: all 0.2s;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .sidebar a:hover {<!-- [et_pb_line_break_holder] --> color: var(--link);<!-- [et_pb_line_break_holder] --> text-decoration: none;<!-- [et_pb_line_break_holder] --> padding-left: 0.5rem;<!-- [et_pb_line_break_holder] --> background: var(--bg-alt);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .sidebar .toc-section {<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> margin-top: 2rem;<!-- [et_pb_line_break_holder] --> padding-bottom: 0.5rem;<!-- [et_pb_line_break_holder] --> font-size: 1rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* Mobile TOC Toggle Button *\/<!-- [et_pb_line_break_holder] --> .toc-toggle { display: none; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> @media (max-width: 900px) {<!-- [et_pb_line_break_holder] --> .toc-toggle {<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> justify-content: space-between;<!-- [et_pb_line_break_holder] --> align-items: center;<!-- [et_pb_line_break_holder] --> width: 100%;<!-- [et_pb_line_break_holder] --> padding: 1rem 1.25rem;<!-- [et_pb_line_break_holder] --> background: var(--bg-alt);<!-- [et_pb_line_break_holder] --> border: 1px solid var(--border);<!-- [et_pb_line_break_holder] --> border-radius: var(--radius);<!-- [et_pb_line_break_holder] --> font-size: 1rem;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> cursor: pointer;<!-- [et_pb_line_break_holder] --> margin-bottom: 0;<!-- [et_pb_line_break_holder] --> transition: background 0.2s;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .toc-toggle:hover {<!-- [et_pb_line_break_holder] --> background: var(--btn-hover);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .toc-toggle::after {<!-- 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--> }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .seo-intro {<!-- [et_pb_line_break_holder] --> font-size: 1.05rem;<!-- [et_pb_line_break_holder] --> line-height: 1.7;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> margin-bottom: 3rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .seo-intro strong {<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* \u2014\u2014\u2014\u2014\u2014 TEXT CONTENT BLOCKS \u2014\u2014\u2014\u2014\u2014 *\/<!-- [et_pb_line_break_holder] --> .text-content {<!-- [et_pb_line_break_holder] --> background: var(--bg-alt);<!-- [et_pb_line_break_holder] --> padding: 2.5rem;<!-- [et_pb_line_break_holder] --> border-radius: var(--radius);<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> font-size: 1rem;<!-- [et_pb_line_break_holder] --> line-height: 1.7;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .text-content h3 {<!-- [et_pb_line_break_holder] --> font-size: 1.25rem;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> margin: 2rem 0 1rem;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .text-content h3:first-child {<!-- [et_pb_line_break_holder] --> margin-top: 0;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .text-content p {<!-- [et_pb_line_break_holder] --> margin-bottom: 1rem;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .text-content ul {<!-- [et_pb_line_break_holder] --> margin-bottom: 1.5rem;<!-- [et_pb_line_break_holder] --> padding-left: 1.5rem;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .text-content li {<!-- [et_pb_line_break_holder] --> margin-bottom: 0.75rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .text-content strong {<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* Controls (Search & Tabs) *\/<!-- [et_pb_line_break_holder] --> .controls {<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> gap: 1rem;<!-- [et_pb_line_break_holder] --> margin-bottom: 4rem;<!-- [et_pb_line_break_holder] --> flex-wrap: nowrap; \/* Keep horizontal *\/<!-- [et_pb_line_break_holder] --> align-items: center;<!-- [et_pb_line_break_holder] --> overflow-x: auto;<!-- [et_pb_line_break_holder] --> -webkit-overflow-scrolling: touch;<!-- [et_pb_line_break_holder] --> padding-bottom: 0.5rem;<!-- [et_pb_line_break_holder] --> scrollbar-width: none;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .controls::-webkit-scrollbar { display: none; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .search-wrap {<!-- [et_pb_line_break_holder] --> flex: 0 0 auto;<!-- [et_pb_line_break_holder] --> min-width: 320px;<!-- [et_pb_line_break_holder] --> position: relative;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .search-wrap::before {<!-- [et_pb_line_break_holder] --> content: '\u2315';<!-- [et_pb_line_break_holder] --> position: absolute;<!-- [et_pb_line_break_holder] --> left: 1.25rem;<!-- [et_pb_line_break_holder] --> top: 50%;<!-- [et_pb_line_break_holder] --> transform: translateY(-50%) rotate(-45deg); \/* Styled like a magnifying glass *\/<!-- [et_pb_line_break_holder] --> font-size: 1.4rem;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> pointer-events: none;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> #search {<!-- [et_pb_line_break_holder] --> width: 100%;<!-- [et_pb_line_break_holder] --> padding: 0.85rem 1.25rem 0.85rem 3rem;<!-- [et_pb_line_break_holder] --> background: var(--bg-alt);<!-- [et_pb_line_break_holder] --> border: 1px solid transparent;<!-- [et_pb_line_break_holder] --> border-radius: 30px; \/* Pill shape *\/<!-- [et_pb_line_break_holder] --> font-family: inherit;<!-- [et_pb_line_break_holder] --> font-size: 0.85rem;<!-- [et_pb_line_break_holder] --> letter-spacing: 0.05em;<!-- [et_pb_line_break_holder] --> font-weight: 500;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> outline: none;<!-- [et_pb_line_break_holder] --> transition: all 0.2s;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> #search:focus {<!-- [et_pb_line_break_holder] --> background: #ffffff;<!-- [et_pb_line_break_holder] --> border-color: var(--link);<!-- [et_pb_line_break_holder] --> box-shadow: 0 0 0 3px rgba(26, 115, 232, 0.1);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> #search::placeholder { color: var(--text-muted); text-transform: uppercase; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .tabs {<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> gap: 0.5rem;<!-- [et_pb_line_break_holder] --> flex: 0 0 auto;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .tab {<!-- [et_pb_line_break_holder] --> padding: 0.75rem 1.25rem;<!-- [et_pb_line_break_holder] --> background: var(--btn-bg);<!-- [et_pb_line_break_holder] --> border: none;<!-- [et_pb_line_break_holder] --> border-radius: 6px; \/* Squared off shape *\/<!-- [et_pb_line_break_holder] --> font-family: inherit;<!-- [et_pb_line_break_holder] --> font-size: 0.95rem;<!-- [et_pb_line_break_holder] --> font-weight: 500;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> cursor: pointer;<!-- [et_pb_line_break_holder] --> transition: all 0.2s;<!-- [et_pb_line_break_holder] --> white-space: nowrap;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .tab:hover { background: var(--btn-hover); }<!-- [et_pb_line_break_holder] --> .tab.active {<!-- [et_pb_line_break_holder] --> background: rgba(26, 115, 232, 0.1);<!-- [et_pb_line_break_holder] --> color: var(--link);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* \u2014\u2014\u2014\u2014\u2014 SECTIONS & TABLES \u2014\u2014\u2014\u2014\u2014 *\/<!-- [et_pb_line_break_holder] --> section { margin-bottom: 6rem; scroll-margin-top: 8rem; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .section-head {<!-- [et_pb_line_break_holder] --> margin-bottom: 2rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .section-num {<!-- [et_pb_line_break_holder] --> display: inline-block;<!-- [et_pb_line_break_holder] --> font-size: 0.85rem;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> color: var(--link);<!-- [et_pb_line_break_holder] --> margin-bottom: 0.5rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .section-head h2 {<!-- [et_pb_line_break_holder] --> font-size: 2rem;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> letter-spacing: -0.02em;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .section-head h2 em { font-style: normal; color: var(--text-muted); font-weight: 400; }<!-- [et_pb_line_break_holder] --> .section-sub {<!-- [et_pb_line_break_holder] --> display: block;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> font-size: 1rem;<!-- [et_pb_line_break_holder] --> margin-top: 0.25rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .table-wrap {<!-- [et_pb_line_break_holder] --> width: 100%;<!-- [et_pb_line_break_holder] --> overflow-x: auto;<!-- [et_pb_line_break_holder] --> -webkit-overflow-scrolling: touch;<!-- [et_pb_line_break_holder] --> margin-bottom: 2rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> table {<!-- [et_pb_line_break_holder] --> width: 100%;<!-- [et_pb_line_break_holder] --> min-width: 700px; \/* Forces scroll on mobile instead of squishing text *\/<!-- [et_pb_line_break_holder] --> border-collapse: collapse;<!-- [et_pb_line_break_holder] --> font-size: 0.95rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> th {<!-- [et_pb_line_break_holder] --> text-align: left;<!-- [et_pb_line_break_holder] --> padding: 1rem;<!-- [et_pb_line_break_holder] --> font-size: 0.8rem;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> text-transform: uppercase;<!-- [et_pb_line_break_holder] --> letter-spacing: 0.05em;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> td {<!-- [et_pb_line_break_holder] --> padding: 1.25rem 1rem;<!-- [et_pb_line_break_holder] --> vertical-align: top;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> tbody tr:nth-child(even) { background-color: var(--bg-alt); }<!-- [et_pb_line_break_holder] --> tbody tr { border-radius: 8px; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> th.num, td.num { <!-- [et_pb_line_break_holder] --> width: 3.5rem; <!-- [et_pb_line_break_holder] --> color: var(--text-muted); <!-- [et_pb_line_break_holder] --> font-variant-numeric: tabular-nums; <!-- [et_pb_line_break_holder] --> border-top-left-radius: 8px;<!-- [et_pb_line_break_holder] --> border-bottom-left-radius: 8px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> th.sec, td.sec { width: 5rem; text-align: left; color: var(--text-muted); }<!-- [et_pb_line_break_holder] --> th.code, td.code { <!-- [et_pb_line_break_holder] --> width: 5.5rem; <!-- [et_pb_line_break_holder] --> color: var(--text-muted); <!-- [et_pb_line_break_holder] --> font-family: SFMono-Regular, Consolas, \"Liberation Mono\", Menlo, Courier, monospace; <!-- [et_pb_line_break_holder] --> font-size: 0.85rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> th.rate, td.rate { <!-- [et_pb_line_break_holder] --> width: 35%; <!-- [et_pb_line_break_holder] --> border-top-right-radius: 8px;<!-- [et_pb_line_break_holder] --> border-bottom-right-radius: 8px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .particular { font-weight: 500; color: var(--text-main); }<!-- [et_pb_line_break_holder] --> .rate-value { font-weight: 600; color: var(--text-main); }<!-- [et_pb_line_break_holder] --> .rate-complex { font-size: 0.95rem; color: var(--text-main); }<!-- [et_pb_line_break_holder] --> .rate-complex ul { list-style: none; margin-top: 0.5rem; }<!-- [et_pb_line_break_holder] --> .rate-complex li { margin-bottom: 0.5rem; display: flex; align-items: flex-start; }<!-- [et_pb_line_break_holder] --> .rate-complex li::before { content: '\u2022'; color: var(--text-muted); margin-right: 0.5rem; }<!-- [et_pb_line_break_holder] --> .pct { font-weight: 600; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .ref {<!-- [et_pb_line_break_holder] --> display: inline-block;<!-- [et_pb_line_break_holder] --> padding: 0.25rem 0.75rem;<!-- [et_pb_line_break_holder] --> background: var(--bg-alt);<!-- [et_pb_line_break_holder] --> color: var(--link);<!-- [et_pb_line_break_holder] --> font-size: 0.85rem;<!-- [et_pb_line_break_holder] --> font-weight: 500;<!-- [et_pb_line_break_holder] --> border-radius: 16px;<!-- [et_pb_line_break_holder] --> border: 1px solid var(--border);<!-- [et_pb_line_break_holder] --> transition: background 0.2s;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ref:hover { <!-- [et_pb_line_break_holder] --> background: rgba(26, 115, 232, 0.1); <!-- [et_pb_line_break_holder] --> text-decoration: none; <!-- [et_pb_line_break_holder] --> border-color: transparent;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .annex-intro {<!-- [et_pb_line_break_holder] --> background: var(--bg-alt);<!-- [et_pb_line_break_holder] --> padding: 1.5rem;<!-- [et_pb_line_break_holder] --> border-radius: var(--radius);<!-- [et_pb_line_break_holder] --> margin-bottom: 2rem;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> font-size: 1rem;<!-- [et_pb_line_break_holder] --> line-height: 1.6;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .annex-intro strong {<!-- [et_pb_line_break_holder] --> display: block;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> font-size: 1.1rem;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> margin-bottom: 0.5rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .vds-divider {<!-- [et_pb_line_break_holder] --> margin: 6rem 0 4rem;<!-- [et_pb_line_break_holder] --> text-align: center;<!-- [et_pb_line_break_holder] --> position: relative;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .vds-divider span {<!-- [et_pb_line_break_holder] --> display: inline-block;<!-- [et_pb_line_break_holder] --> padding: 0 2rem;<!-- [et_pb_line_break_holder] --> background: var(--bg);<!-- [et_pb_line_break_holder] --> font-size: 1.1rem;<!-- [et_pb_line_break_holder] --> font-weight: 500;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> position: relative;<!-- [et_pb_line_break_holder] --> z-index: 1;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* \u2014\u2014\u2014\u2014\u2014 RESOURCES SECTION \u2014\u2014\u2014\u2014\u2014 *\/<!-- [et_pb_line_break_holder] --> .resources-section {<!-- [et_pb_line_break_holder] --> margin-top: 6rem;<!-- [et_pb_line_break_holder] --> margin-bottom: 2rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .resource-grid {<!-- [et_pb_line_break_holder] --> display: grid;<!-- [et_pb_line_break_holder] --> grid-template-columns: repeat(auto-fill, minmax(280px, 1fr));<!-- [et_pb_line_break_holder] --> gap: 1.5rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .resource-card {<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> flex-direction: column;<!-- [et_pb_line_break_holder] --> padding: 1.5rem;<!-- [et_pb_line_break_holder] --> background: var(--bg-alt);<!-- [et_pb_line_break_holder] --> border-radius: var(--radius);<!-- [et_pb_line_break_holder] --> text-decoration: none;<!-- [et_pb_line_break_holder] --> transition: background 0.2s, transform 0.2s;<!-- [et_pb_line_break_holder] --> height: 100%;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .resource-card:hover {<!-- [et_pb_line_break_holder] --> background: var(--btn-hover);<!-- [et_pb_line_break_holder] --> text-decoration: none;<!-- [et_pb_line_break_holder] --> transform: translateY(-2px);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .resource-card h3 {<!-- [et_pb_line_break_holder] --> font-size: 1.05rem;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> margin-bottom: 0.5rem;<!-- [et_pb_line_break_holder] --> line-height: 1.4;<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> justify-content: space-between;<!-- [et_pb_line_break_holder] --> align-items: flex-start;<!-- [et_pb_line_break_holder] --> gap: 1rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .resource-card h3::after {<!-- [et_pb_line_break_holder] --> content: '\u2192';<!-- [et_pb_line_break_holder] --> color: var(--link);<!-- [et_pb_line_break_holder] --> font-weight: 400;<!-- [et_pb_line_break_holder] --> transition: transform 0.2s;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .resource-card:hover h3::after {<!-- [et_pb_line_break_holder] --> transform: translateX(4px);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .resource-card span {<!-- [et_pb_line_break_holder] --> font-size: 0.9rem;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> margin-top: auto;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* \u2014\u2014\u2014\u2014\u2014 CONTACT CTA SECTION \u2014\u2014\u2014\u2014\u2014 *\/<!-- [et_pb_line_break_holder] --> .contact-cta {<!-- [et_pb_line_break_holder] --> background-color: var(--bg-alt);<!-- [et_pb_line_break_holder] --> padding: 6rem 2rem;<!-- [et_pb_line_break_holder] --> width: 100%;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .contact-cta-inner {<!-- [et_pb_line_break_holder] --> max-width: 1100px;<!-- [et_pb_line_break_holder] --> margin: 0 auto;<!-- [et_pb_line_break_holder] --> text-align: center;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .contact-cta h2 {<!-- [et_pb_line_break_holder] --> font-size: clamp(2rem, 4vw, 2.75rem);<!-- [et_pb_line_break_holder] --> font-weight: 700;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> margin-bottom: 1rem;<!-- [et_pb_line_break_holder] --> letter-spacing: -0.02em;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .contact-subtitle {<!-- [et_pb_line_break_holder] --> font-size: 1.125rem;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> max-width: 800px;<!-- [et_pb_line_break_holder] --> margin: 0 auto 4rem;<!-- [et_pb_line_break_holder] --> line-height: 1.6;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .contact-subtitle strong {<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .contact-cards {<!-- [et_pb_line_break_holder] --> display: grid;<!-- [et_pb_line_break_holder] --> grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));<!-- [et_pb_line_break_holder] --> gap: 2rem;<!-- [et_pb_line_break_holder] --> text-align: center;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .contact-card {<!-- [et_pb_line_break_holder] --> border-radius: 24px;<!-- [et_pb_line_break_holder] --> padding: 3.5rem 2.5rem;<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> flex-direction: column;<!-- [et_pb_line_break_holder] --> align-items: center;<!-- [et_pb_line_break_holder] --> transition: transform 0.3s ease;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .contact-card:hover {<!-- [et_pb_line_break_holder] --> transform: translateY(-4px);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .contact-card.light { background: #ffffff; }<!-- [et_pb_line_break_holder] --> .contact-card.dark { background: #1f2022; color: #ffffff; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .icon-wrapper {<!-- [et_pb_line_break_holder] --> width: 56px;<!-- [et_pb_line_break_holder] --> height: 56px;<!-- [et_pb_line_break_holder] --> border-radius: 50%;<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> align-items: center;<!-- [et_pb_line_break_holder] --> justify-content: center;<!-- [et_pb_line_break_holder] --> font-size: 1.5rem;<!-- [et_pb_line_break_holder] --> margin-bottom: 1.5rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .light .icon-wrapper { background: #f1f3f4; }<!-- [et_pb_line_break_holder] --> .dark .icon-wrapper { background: #3c4043; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .contact-card h3 {<!-- [et_pb_line_break_holder] --> font-size: 1.35rem;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> margin-bottom: 1rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .light h3 { color: var(--text-main); }<!-- [et_pb_line_break_holder] --> .dark h3 { color: #ffffff; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .contact-card p {<!-- [et_pb_line_break_holder] --> font-size: 1rem;<!-- [et_pb_line_break_holder] --> line-height: 1.6;<!-- [et_pb_line_break_holder] --> margin-bottom: 2.5rem;<!-- [et_pb_line_break_holder] --> flex-grow: 1;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .light p { color: var(--text-muted); }<!-- [et_pb_line_break_holder] --> .dark p { color: #9aa0a6; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .contact-link {<!-- [et_pb_line_break_holder] --> font-size: 1rem;<!-- [et_pb_line_break_holder] --> font-weight: 500;<!-- [et_pb_line_break_holder] --> text-decoration: none;<!-- [et_pb_line_break_holder] --> transition: opacity 0.2s;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .contact-link:hover { text-decoration: none; opacity: 0.8; }<!-- [et_pb_line_break_holder] --> .link-blue { color: #1a73e8; }<!-- [et_pb_line_break_holder] --> .link-green { color: #34a853; }<!-- [et_pb_line_break_holder] --> .link-white { color: #ffffff; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* \u2014\u2014\u2014\u2014\u2014 LEGAL DISCLAIMER \u2014\u2014\u2014\u2014\u2014 *\/<!-- [et_pb_line_break_holder] --> .disclaimer-section {<!-- [et_pb_line_break_holder] --> background: var(--bg);<!-- [et_pb_line_break_holder] --> padding: 3rem 2rem 1rem;<!-- [et_pb_line_break_holder] --> max-width: 1100px;<!-- [et_pb_line_break_holder] --> margin: 0 auto;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .disclaimer-text {<!-- [et_pb_line_break_holder] --> font-size: 0.85rem;<!-- [et_pb_line_break_holder] --> color: #80868b;<!-- [et_pb_line_break_holder] --> line-height: 1.6;<!-- [et_pb_line_break_holder] --> text-align: justify;<!-- [et_pb_line_break_holder] --> padding: 2rem;<!-- [et_pb_line_break_holder] --> background: var(--bg-alt);<!-- [et_pb_line_break_holder] --> border-radius: 12px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .disclaimer-text strong { color: var(--text-muted); }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* \u2014\u2014\u2014\u2014\u2014 FOOTER \u2014\u2014\u2014\u2014\u2014 *\/<!-- [et_pb_line_break_holder] --> footer {<!-- [et_pb_line_break_holder] --> padding: 2rem;<!-- [et_pb_line_break_holder] --> background: var(--bg);<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> justify-content: space-between;<!-- [et_pb_line_break_holder] --> flex-wrap: wrap;<!-- [et_pb_line_break_holder] --> gap: 1rem;<!-- [et_pb_line_break_holder] --> font-size: 0.9rem;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> max-width: 1100px;<!-- [et_pb_line_break_holder] --> margin: 0 auto;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .no-results {<!-- [et_pb_line_break_holder] --> display: none;<!-- [et_pb_line_break_holder] --> text-align: center;<!-- [et_pb_line_break_holder] --> padding: 4rem 2rem;<!-- [et_pb_line_break_holder] --> color: var(--text-muted);<!-- [et_pb_line_break_holder] --> font-size: 1.125rem;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .no-results.show { display: block; }<!-- [et_pb_line_break_holder] --> tr.hidden, section.hidden { display: none; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* \u2014\u2014\u2014\u2014\u2014 RESPONSIVE (Tablets & Mobile) \u2014\u2014\u2014\u2014\u2014 *\/<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> \/* Tablet Landscape & Below *\/<!-- [et_pb_line_break_holder] --> @media (max-width: 1024px) {<!-- [et_pb_line_break_holder] --> .page-layout { gap: 2.5rem; padding: 4rem 2rem; }<!-- [et_pb_line_break_holder] --> .sidebar { width: 200px; }<!-- [et_pb_line_break_holder] --> .hero-container { gap: 2rem; }<!-- [et_pb_line_break_holder] --> .book { transform: scale(0.9) rotateY(-15deg) rotateX(5deg); }<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* Tablet Portrait & Mobile *\/<!-- [et_pb_line_break_holder] --> @media (max-width: 900px) {<!-- [et_pb_line_break_holder] --> .page-layout { flex-direction: column; gap: 2.5rem; padding: 2rem 1.5rem; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> \/* Mobile sidebar transform *\/<!-- [et_pb_line_break_holder] --> .sidebar { <!-- [et_pb_line_break_holder] --> position: static; <!-- [et_pb_line_break_holder] --> width: 100%; <!-- [et_pb_line_break_holder] --> max-height: none; <!-- [et_pb_line_break_holder] --> padding: 0; <!-- [et_pb_line_break_holder] --> margin: 0; <!-- [et_pb_line_break_holder] --> border-bottom: none;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .sidebar ul { <!-- [et_pb_line_break_holder] --> grid-template-columns: repeat(auto-fill, minmax(220px, 1fr)); <!-- [et_pb_line_break_holder] --> gap: 0.5rem 1rem; <!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .sidebar .toc-section { <!-- [et_pb_line_break_holder] --> grid-column: 1 \/ -1; <!-- [et_pb_line_break_holder] --> margin-top: 1rem; <!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .sidebar a { padding: 0.75rem; background: var(--bg-alt); }<!-- [et_pb_line_break_holder] --> .sidebar a:hover { padding-left: 1rem; background: var(--btn-hover); }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .hero-container { flex-direction: column; text-align: center; gap: 2.5rem; }<!-- [et_pb_line_break_holder] --> .hero-divider { margin: 1.5rem auto; }<!-- [et_pb_line_break_holder] --> .hero-cover { padding: 4rem 1.5rem 3rem; }<!-- [et_pb_line_break_holder] --> .hero-graphic { padding-right: 0; }<!-- [et_pb_line_break_holder] --> .book { transform: scale(0.85) rotateY(-10deg) rotateX(5deg); margin: 0 auto; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> \/* Sticky Search & Tabs Bar for Mobile *\/<!-- [et_pb_line_break_holder] --> .controls { <!-- [et_pb_line_break_holder] --> position: sticky;<!-- [et_pb_line_break_holder] --> top: 0;<!-- [et_pb_line_break_holder] --> z-index: 100;<!-- [et_pb_line_break_holder] --> background: rgba(255, 255, 255, 0.95);<!-- [et_pb_line_break_holder] --> backdrop-filter: blur(10px);<!-- [et_pb_line_break_holder] --> -webkit-backdrop-filter: blur(10px);<!-- [et_pb_line_break_holder] --> margin: 0 -1.5rem 2rem -1.5rem; <!-- [et_pb_line_break_holder] --> padding: 1rem 1.5rem;<!-- [et_pb_line_break_holder] --> border-bottom: 1px solid var(--border);<!-- [et_pb_line_break_holder] --> align-items: center; <!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .table-wrap {<!-- [et_pb_line_break_holder] --> border-right: 1px solid var(--border);<!-- [et_pb_line_break_holder] --> border-left: 1px solid var(--border);<!-- [et_pb_line_break_holder] --> border-radius: 8px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> th, td { padding: 1rem 0.75rem; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .contact-cta { padding: 4rem 1.5rem; }<!-- [et_pb_line_break_holder] --> .contact-cards { grid-template-columns: 1fr; }<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* Small Mobile *\/<!-- [et_pb_line_break_holder] --> @media (max-width: 480px) {<!-- [et_pb_line_break_holder] --> .hero-title { font-size: 2.25rem; }<!-- [et_pb_line_break_holder] --> .book { transform: scale(0.7) rotateY(-5deg) rotateX(5deg); margin-top: -10px; margin-bottom: -40px; transform-origin: top center; }<!-- [et_pb_line_break_holder] --> .sidebar ul { grid-template-columns: 1fr; }<!-- [et_pb_line_break_holder] --> th, td { padding: 0.85rem 0.5rem; font-size: 0.9rem; }<!-- [et_pb_line_break_holder] --> table { min-width: 600px; } <!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .search-wrap { min-width: 250px; }<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><\/style>\n<p><!-- [et_pb_line_break_holder] --><\/head><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<header class=\"hero-cover\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"hero-container\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"hero-content\"><!-- [et_pb_line_break_holder] --> <span class=\"hero-badge\">NBR Reference<\/span><!-- [et_pb_line_break_holder] --> <\/p>\n<h1 class=\"hero-title\">Withholding Tax Rate<!\u2013- [et_pb_br_holder] -\u2013>in Bangladesh<\/h1>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<hr class=\"hero-divider\"><!-- [et_pb_line_break_holder] --> <pee class=\"hero-subtitle\">An Exhaustive Guide to Tax Deducted at Source (TDS) and VAT Deducted at Source (VDS) in Bangladesh for FY 2025\u20132026, brought to you by LegalSeba LLP, a leading corporate law and tax advisory firm.<\/pee><!-- [et_pb_line_break_holder] --> <span class=\"hero-author\">Financial Year 2025\u20132026<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"hero-graphic\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-cover\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-brand\">Govt. Schedule<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h2 class=\"book-title\">Withholding Tax Rate<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h3 class=\"book-subtitle\">IN BANGLADESH<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-bottom\"><!-- [et_pb_line_break_holder] --> Practice Notes &<!\u2013- [et_pb_br_holder] -\u2013>Compliance Guide<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><\/header>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<div class=\"page-layout\"><!-- [et_pb_line_break_holder] --> <\/p>\n<nav class=\"sidebar toc\"><!-- [et_pb_line_break_holder] --> <button class=\"toc-toggle\" id=\"tocToggle\">Table of Contents<\/button><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Contents<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<ul id=\"tocMenu\"><!-- [et_pb_line_break_holder] --> <\/p>\n<li class=\"toc-section\">Legal Framework<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><a href=\"#deducting-authorities\">Deducting Authorities<\/a><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li class=\"toc-section\">Tax Deducted at Source<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><a href=\"#tds-main\">Core TDS Rates<\/a><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li class=\"toc-section\">Annexures<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><a href=\"#annex-1\">I \u00b7 Procurement (s. 89)<\/a><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><a href=\"#annex-2\">II \u00b7 Services (s. 90)<\/a><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><a href=\"#annex-3\">III \u00b7 Local L\/C (s. 97)<\/a><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><a href=\"#annex-4\">IV \u00b7 Non-Residents (s. 119)<\/a><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><a href=\"#annex-5\">V \u00b7 Motor Vehicles (s. 138)<\/a><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li class=\"toc-section\">VAT Deducted at Source<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><a href=\"#vds-main\">VDS Schedule<\/a><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li class=\"toc-section\">Compliance<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><a href=\"#penalties\">Penalties for Non-Compliance<\/a><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/nav>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <main class=\"main-content\"><!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"seo-intro\"><!-- [et_pb_line_break_holder] --> <pee>Navigating the exact schedule for the <strong>Withholding Tax Rate in Bangladesh<\/strong> is crucial for corporate financial compliance. This regularly updated reference details the precise <strong>TDS Rate in Bangladesh<\/strong> and <strong>VDS Rate in Bangladesh<\/strong> applicable for FY 2025\u20132026 across various sectors. As a <a href=\"https:\/\/legalseba.com\" target=\"_blank\" rel=\"noopener noreferrer\">leading law firm in Bangladesh<\/a>, LegalSeba LLP assists domestic and foreign entities with seamless <strong>tax advisory, bookkeeping, payroll, and accounting services<\/strong> to ensure completely flawless regulatory adherence.<\/pee><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <!-- SECTION: DEDUCTING AUTHORITIES --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <\/p>\n<section id=\"deducting-authorities\" data-kind=\"all\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <span class=\"section-num\">Legal Framework<\/span><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Who is Obligated to Withhold Tax & VAT?<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <span class=\"section-sub\">Entities required to deduct TDS and VDS under Bangladesh Law<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"text-content\"><!-- [et_pb_line_break_holder] --> <pee>Based on the tax laws and regulations of Bangladesh, the entities legally obligated to withhold (deduct) Tax and VAT at the time of payment are defined separately under the Income Tax Act and the Value Added Tax Act.<\/pee><!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> <\/p>\n<h3>1. For Income Tax (Tax Deducted at Source – TDS)<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <pee>Under the <strong>Income Tax Act, 2023<\/strong>, the entity required to deduct tax at source is legally referred to as the <strong>“person responsible for payment”<\/strong> or a <strong>“specified person”<\/strong> depending on the specific transaction (e.g., contracts, services, rent, etc.).<\/pee><!-- [et_pb_line_break_holder] --> <pee><strong>Legal Reference:<\/strong> Section 140 of the Income Tax Act, 2023. According to <strong>Section 140(3)<\/strong> of the Act, a <strong>“specified person”<\/strong> (the deducting authority) includes:<\/pee><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any company, firm, association of persons, any trust, or fund.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Public-private partnerships.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any foreign contractor, foreign enterprise, or any association or organization established outside Bangladesh.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any hospital, clinic, or diagnostic center.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any e-commerce platform with a turnover of more than Taka 1 (one) crore per annum.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any hotel, resort, motel, restaurant, convention center, community center, or transport agency with a turnover of more than Taka 1 (one) crore per annum.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>A person (other than a farmer) engaged in the production and supply of tobacco leaf, cigarettes, bidi, jorda, gul, and other tobacco products.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <pee><em>Note:<\/em> Additionally, <strong>Section 140(1)<\/strong> defines the “person responsible for payment” to broadly include employers paying salaries, agencies paying income from financial assets, and the Principal Officers of these entities. Various other sections dictate specific authorities, such as the Commissioner of Customs (for imports) or Registering Officers (for property transfers), to collect tax.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>2. For Value Added Tax (VAT Deducted at Source – VDS)<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <pee>Under the VAT laws of Bangladesh, the entity responsible for deducting VAT at source is legally defined as a <strong>“withholding entity”<\/strong> (\u0989\u09ce\u09b8 \u0995\u09b0\u09cd\u09a4\u09a8\u0995\u09be\u09b0\u09c0 \u09b8\u09a4\u09cd\u09a4\u09be).<\/pee><!-- [et_pb_line_break_holder] --> <pee><strong>Legal Reference:<\/strong> Section 2(21) of the Value Added Tax and Supplementary Duty Act, 2012. According to this legal provision, a <strong>“withholding entity”<\/strong> encompasses:<\/pee><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any government entity.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any non-government organization (NGO) approved by the NGO Affairs Bureau or the Department of Social Services.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any bank, insurance company, or similar financial institution.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any educational institution of secondary or higher than secondary level.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any limited company.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Any person or institution with an annual turnover of Taka 10 (ten) crore or above.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <pee>These entities act as the extended arms of the <a href=\"https:\/\/nbr.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">National Board of Revenue (NBR)<\/a>. They are strictly mandated by law to deduct the appropriate amount of TDS and VDS at source when executing payments to suppliers, service providers, or employees, and to deposit the deducted funds directly into the Government Treasury.<\/pee><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"controls\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"search-wrap\"><!-- [et_pb_line_break_holder] --> <input type=\"text\" id=\"search\" placeholder=\"SEARCH BY PARTICULAR, SECTION,\" autocomplete=\"off\"><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"tabs\"><!-- [et_pb_line_break_holder] --> <button class=\"tab active\" data-filter=\"all\">All<\/button><!-- [et_pb_line_break_holder] --> <button class=\"tab\" data-filter=\"tds\">TDS<\/button><!-- [et_pb_line_break_holder] --> <button class=\"tab\" data-filter=\"vds\">VDS<\/button><!-- [et_pb_line_break_holder] --> <button class=\"tab\" data-filter=\"annex\">Annexures<\/button><!-- [et_pb_line_break_holder] --> <button class=\"tab\" data-filter=\"penalties\">Penalties<\/button><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <pee class=\"no-results\" id=\"noResults\">No entries match your search.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <!-- SECTION: TDS MAIN --><!-- [et_pb_line_break_holder] --> <\/p>\n<section id=\"tds-main\" data-kind=\"tds\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <span class=\"section-num\">I<\/span><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>TDS Rate in Bangladesh <em>for FY 2025-2026<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --> <span class=\"section-sub\">Sections 86 \u2013 139<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrap\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"num\">SL<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th>Particular<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"sec\">Section<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"rate\">RATE<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">1<\/td>\n<td class=\"particular\"><a href=\"https:\/\/legalseba.com\/bangladesh-personal-tax-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\">Salary<\/a><\/td>\n<td class=\"sec\">86<\/td>\n<td class=\"rate\"><span class=\"rate-value\">Average Rate<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">2<\/td>\n<td class=\"particular\">Deduction from payment of remuneration to members of parliament.<\/td>\n<td class=\"sec\">87<\/td>\n<td class=\"rate\"><span class=\"rate-value\">Average Rate<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">3<\/td>\n<td class=\"particular\">WPPF (Worker’s Profit Participants Fund)<\/td>\n<td class=\"sec\">88<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">4<\/td>\n<td class=\"particular\">Procurement provider, service provider etc.<\/td>\n<td class=\"sec\">89<\/td>\n<td class=\"rate\"><a href=\"#annex-1\" class=\"ref\">Annexure-1<\/a><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">5<\/td>\n<td class=\"particular\">TDS on Service<\/td>\n<td class=\"sec\">90<\/td>\n<td class=\"rate\"><a href=\"#annex-2\" class=\"ref\">Annexure-2<\/a><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">6<\/td>\n<td class=\"particular\">Payment for Intangible assets<\/td>\n<td class=\"sec\">91<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10% on base value<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">7<\/td>\n<td class=\"particular\">Advertisement<\/td>\n<td class=\"sec\">92<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">8<\/td>\n<td class=\"particular\">At the time of making payment to Actor, Actress & Producer<\/td>\n<td class=\"sec\">93<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">9<\/td>\n<td class=\"particular\">Commission, Discount and Fee<\/td>\n<td class=\"sec\">94<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">10<\/td>\n<td class=\"particular\">Travel Agent<\/td>\n<td class=\"sec\">95<\/td>\n<td class=\"rate\"><span class=\"rate-value\">0.30%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">11<\/td>\n<td class=\"particular\">LC Commission<\/td>\n<td class=\"sec\">96<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">12<\/td>\n<td class=\"particular\">Local LC Commission<\/td>\n<td class=\"sec\">97<\/td>\n<td class=\"rate\"><a href=\"#annex-3\" class=\"ref\">Annexure-3<\/a><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">13<\/td>\n<td class=\"particular\">Payment of fees by tower sharing companies to regulatory companies<\/td>\n<td class=\"sec\">98<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">14<\/td>\n<td class=\"particular\">Excess Payment of life Insurance Premium<\/td>\n<td class=\"sec\">99<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">15<\/td>\n<td class=\"particular\">Insurance Commission<\/td>\n<td class=\"sec\">100<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">16<\/td>\n<td class=\"particular\">Fee from General Insurance Company Surveyor<\/td>\n<td class=\"sec\">101<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">17<\/td>\n<td class=\"particular\">Interest on Savings Deposit& Fixed Deposit<\/td>\n<td class=\"sec\">102<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Trust, Association of person and company – <span class=\"pct\">20%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>In other Cases, @<span class=\"pct\">10%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">18<\/td>\n<td class=\"particular\">Deduction from resident’s Interest income<\/td>\n<td class=\"sec\">104<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">19<\/td>\n<td class=\"particular\">Interest on Saving Certificate<\/td>\n<td class=\"sec\">105<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">20<\/td>\n<td class=\"particular\">Discount or interest or profit on securities of government or any person, responsible for issuing securities approved by <a href=\"https:\/\/sec.gov.bd\" target=\"_blank\" rel=\"noopener noreferrer\">BSEC<\/a><\/td>\n<td class=\"sec\">106<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">21<\/td>\n<td class=\"particular\">Discount on the real value of <a href=\"https:\/\/www.bb.org.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">Bangladesh bank<\/a> bill<\/td>\n<td class=\"sec\">107<\/td>\n<td class=\"rate\"><span class=\"rate-value\">Maximum<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">22<\/td>\n<td class=\"particular\">International Call<\/td>\n<td class=\"sec\">108<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li><span class=\"pct\">1.5%<\/span> of total revenue received by IGW services operator.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><span class=\"pct\">7.5%<\/span> of revenue paid or credited to ICX, ANS, BTRC and others<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><span class=\"pct\">7.5%<\/span> on the whole amount so paid or credited at the time of payment or credit<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">23<\/td>\n<td class=\"particular\">House Rent<\/td>\n<td class=\"sec\">109<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">24<\/td>\n<td class=\"particular\">Conference Center, Convention Hall<\/td>\n<td class=\"sec\">110<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">25<\/td>\n<td class=\"particular\">Compensation against Asset acquisition by govt.<\/td>\n<td class=\"sec\">111<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>City Corporation, Pourasava, Cantonment Board area – <span class=\"pct\">6%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Location except City Corporation, Pourasava and Cantonment Board – <span class=\"pct\">3%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">26<\/td>\n<td class=\"particular\">Subsidy on cash Export<\/td>\n<td class=\"sec\">112<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">27<\/td>\n<td class=\"particular\">Electricity Purchase<\/td>\n<td class=\"sec\">114<\/td>\n<td class=\"rate\"><span class=\"rate-value\">4%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">28<\/td>\n<td class=\"particular\">Income By Landowner from real estate Developer<\/td>\n<td class=\"sec\">115<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">29<\/td>\n<td class=\"particular\">Paid Commission to Foreign Buyer Agent (example-Buying house commission)<\/td>\n<td class=\"sec\">116<\/td>\n<td class=\"rate\"><span class=\"rate-value\">7.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">30<\/td>\n<td class=\"particular\"><a href=\"https:\/\/legalseba.com\/bangladesh-company-tax-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\">Dividend<\/a><\/td>\n<td class=\"sec\">117<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>a) For company @<span class=\"pct\">20%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>b) other than company tax @<span class=\"pct\">10%<\/span> (having TIN) and <span class=\"pct\">15%<\/span> (haven’t TIN)<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">31<\/td>\n<td class=\"particular\">Lottery<\/td>\n<td class=\"sec\">118<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">32<\/td>\n<td class=\"particular\"><a href=\"https:\/\/legalseba.com\/bd-resources\/tax-residency-certificate-in-bangladesh-a-complete-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\">Income of non-residents<\/a><\/td>\n<td class=\"sec\">119<\/td>\n<td class=\"rate\"><a href=\"#annex-4\" class=\"ref\">Annexure-1<\/a> <em style=\"font-size:0.8rem; color:var(--text-muted);\">(Links to Annexure 4 as per gazette text)<\/em><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">33<\/td>\n<td class=\"particular\">Import<\/td>\n<td class=\"sec\">120<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">34<\/td>\n<td class=\"particular\">Recruiting agents<\/td>\n<td class=\"sec\">121<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">35<\/td>\n<td class=\"particular\">C & F Agent<\/td>\n<td class=\"sec\">122<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">36<\/td>\n<td class=\"particular\">Deduction of tax from export proceeds<\/td>\n<td class=\"sec\">123<\/td>\n<td class=\"rate\"><span class=\"rate-value\">1% of the total export proceeds<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">37<\/td>\n<td class=\"particular\">Any income in connection with any service provided to any foreign person by a resident person;<\/td>\n<td class=\"sec\">124<\/td>\n<td class=\"rate\"><span class=\"rate-value\">1.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">38<\/td>\n<td class=\"particular\"><a href=\"https:\/\/legalseba.com\/bd-articles\/bangladesh-property-registration-legal-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\">Transfer of property<\/a><\/td>\n<td class=\"sec\">125<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>a) 12 lakh taka per katha <span class=\"pct\">1.65%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>b) In the case of any establishment, building, flat, apartment or floor space: 1000 Taka per square meter, or;<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>c) Not exceed <span class=\"pct\">10%<\/span> of deed value whichever is higher.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <em style=\"display:block; margin-top:0.4rem; color:var(--text-muted); font-size:0.85rem;\">Please see sub-rule 5 of TDS rule 2024<\/em><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">39<\/td>\n<td class=\"particular\">Real estate or land development business<\/td>\n<td class=\"sec\">126<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>(i) Residential purpose – BDT <span class=\"pct\">1,600<\/span> per square<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>(ii) Commercial purpose purpose- BDT <span class=\"pct\">6,500<\/span> per square<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>(iii) <span class=\"pct\">5%<\/span> of deed value.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">40<\/td>\n<td class=\"particular\">Collection of tax from commission paid on Government stamps, court fees, cartridge papers.<\/td>\n<td class=\"sec\">127<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">41<\/td>\n<td class=\"particular\">Collection of Tax from lease of property<\/td>\n<td class=\"sec\">128<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <span class=\"pct\">4%<\/span><!-- [et_pb_line_break_holder] --> <em style=\"display:block; margin-top:0.25rem; color:var(--text-muted); font-size:0.85rem;\">No deduction for exempted company<\/em><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">42<\/td>\n<td class=\"particular\">Manufacturer of nonmechanical cigarette (Bidi)<\/td>\n<td class=\"sec\">129<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10% of the value of band roll<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">43<\/td>\n<td class=\"particular\">Brick Manufacturer<\/td>\n<td class=\"sec\">130<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>a) Tk.<span class=\"pct\">80,000<\/span> for not exceeding 108,000 square feet sized brickfield,<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>b) Tk.<span class=\"pct\">120,000\/-<\/span> for exceeding 108,000 to 124,000 square feet sized brickfield,<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>c) Tk.<span class=\"pct\">160,000\/-<\/span> for exceeding 124,000 square feet sized brickfield,<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>d) Tk.<span class=\"pct\">220,000\/-<\/span> brickfield not mentioned as above<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">44<\/td>\n<td class=\"particular\">Renewal of trade license by City Corporation or Paurashava<\/td>\n<td class=\"sec\">131<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>a) Tk. <span class=\"pct\">3,000\/-<\/span> for Dhaka North City Corporation, Dhaka South City Corporation & Chittagong City Corporation;<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>b) Tk. <span class=\"pct\">2,000<\/span> for any other city corporation,<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>c) Tk. <span class=\"pct\">1,000<\/span> for any paurashava of any district headquarters;<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>d) Tk. <span class=\"pct\">500<\/span> in any other paurashava<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">45<\/td>\n<td class=\"particular\">Shipping business of a resident<\/td>\n<td class=\"sec\">132<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <span class=\"pct\">5%<\/span> of total freight. IF <a href=\"https:\/\/legalseba.com\/bd-articles\/double-taxation-avoidance-procedure-in-bangaldesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">DTAA<\/a> then <span class=\"pct\">3%<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">46<\/td>\n<td class=\"particular\">Sale by public auction<\/td>\n<td class=\"sec\">133<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10% of sale price<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">47<\/td>\n<td class=\"particular\"><a href=\"https:\/\/legalseba.com\/bd-articles\/transfer-of-shares-and-repatriation-of-sales-proceeds-for-non-residents-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">Share transfer<\/a><\/td>\n<td class=\"sec\">134<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15% on gain<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">48<\/td>\n<td class=\"particular\">Transfer of securities<\/td>\n<td class=\"sec\">135<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15% on difference between transfer price and acquired price<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">49<\/td>\n<td class=\"particular\">Transfer of shares of any Stock Exchange<\/td>\n<td class=\"sec\">136<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15% on gain<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">50<\/td>\n<td class=\"particular\">Member of Stock Exchanges<\/td>\n<td class=\"sec\">137<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>a) <span class=\"pct\">0.03%<\/span> on the value of shares, debentures and mutual funds transacted<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>b) No tax in case of transfer of any listed sukuk and bond<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">51<\/td>\n<td class=\"particular\">Collection of tax from motor vehicles plying commercially<\/td>\n<td class=\"sec\">138<\/td>\n<td class=\"rate\"><a href=\"#annex-5\" class=\"ref\">Annexure 5<\/a><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">52<\/td>\n<td class=\"particular\">Inland ships engaged in carrying passengers in inland water<\/td>\n<td class=\"sec\">139<\/td>\n<td class=\"rate\">Taka <span class=\"rate-value\">125<\/span> per passenger (carrying capacity of an inland ship shall be the capacity of daytime plying in smooth waters)<\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">53<\/td>\n<td class=\"particular\">Cargo, container (multipurpose) and coaster engaged in carrying goods in inland water<\/td>\n<td class=\"sec\">139<\/td>\n<td class=\"rate\">Taka <span class=\"rate-value\">170<\/span> per gross tonnage<\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">54<\/td>\n<td class=\"particular\">Dump barge engaged in carrying goods in inland water<\/td>\n<td class=\"sec\">139<\/td>\n<td class=\"rate\">Taka <span class=\"rate-value\">125<\/span> per gross tonnage<\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <!-- ANNEXURE I --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <\/p>\n<section id=\"annex-1\" data-kind=\"annex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <span class=\"section-num\">AI<\/span><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Annexure-1<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <span class=\"section-sub\">Section 89, Rule 3<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"annex-intro\"><!-- [et_pb_line_break_holder] --> <strong>Procurement & Industrial Supply<\/strong><!-- [et_pb_line_break_holder] --> Rates applicable to contracts, supply of goods, manufacturing, processing, printing and binding.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrap\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th>Particular<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"rate\">RATE<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">Execution of contract, other than a contract, supply of goods, manufacture, process or conversion, printing, packaging or binding:-<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of an industrial undertaking engaged in the production of MS Billets and locally procured MS Scrap<\/td>\n<td class=\"rate\"><span class=\"rate-value\">0.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of oil supplied by oil marketing companies engaged in marketing of petroleum oil and lubricant<\/td>\n<td class=\"rate\"><span class=\"rate-value\">0.6%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of oil supplied by dealer or agent (excluding petrol pump station) of oil marketing companies, on any amount<\/td>\n<td class=\"rate\"><span class=\"rate-value\">1%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">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<\/td>\n<td class=\"rate\"><span class=\"rate-value\">0.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of supplying of Cotton & Yern<\/td>\n<td class=\"rate\"><span class=\"rate-value\">1%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of supply of all types of fruites<\/td>\n<td class=\"rate\"><span class=\"rate-value\">2%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of sub-contractor engaged by 100% export-oriented company<\/td>\n<td class=\"rate\"><span class=\"rate-value\">1%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of an industrial undertaking engaged in producing cement, iron or iron products, ferro alloy products except MS Billets<\/td>\n<td class=\"rate\"><span class=\"rate-value\">2%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of supply of oil by any company engaged in oil refinery, on any amount<\/td>\n<td class=\"rate\"><span class=\"rate-value\">1.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of company engaged in gas transmission, on any amount<\/td>\n<td class=\"rate\"><span class=\"rate-value\">3%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of company engaged in distribution gas, on any amount<\/td>\n<td class=\"rate\"><span class=\"rate-value\">0.6%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of supply of Extra High Voltage Power Cable 33KV to 500KV by local manufacturers having own Vertical Continuous Vulcanization line<\/td>\n<td class=\"rate\"><span class=\"rate-value\">3%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">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<\/td>\n<td class=\"rate\"><span class=\"rate-value\">3%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of supply of recycled lead<\/td>\n<td class=\"rate\"><span class=\"rate-value\">3%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of supply of industrial raw materials to a manufacturer<\/td>\n<td class=\"rate\"><span class=\"rate-value\">3%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">Supply of raw materials used in recycled industry<\/td>\n<td class=\"rate\"><span class=\"rate-value\">1.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of Manufacturing, Process or conversion, Civil work, Construction, Engineering or any other same work<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">In case of supplying Cigarette, Biri, Jorda, Tobacco Leaf and Gul<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"particular\">Goods supplied in any other cases not mentioned above from serial 1 to 18 and in all other cases per section 89<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <!-- ANNEXURE II --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <\/p>\n<section id=\"annex-2\" data-kind=\"annex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <span class=\"section-num\">AII<\/span><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Annexure-2<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <span class=\"section-sub\">Section 90, Rule 4<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"annex-intro\"><!-- [et_pb_line_break_holder] --> <strong>TDS on Services<\/strong><!-- [et_pb_line_break_holder] --> Applicable rates on advisory, professional, technical and operational services. Miscalculating these can lead to compliance risks; LegalSeba LLP’s expert bookkeeping and tax advisory teams ensure these complex deductions are managed accurately.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrap\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"num\">SL No<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th>Particular<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"rate\">RATE<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">1<\/td>\n<td class=\"particular\">Advisory or consultancy service:-<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Individual person \u2014 <span class=\"pct\">15%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Other than Individual person \u2014 <span class=\"pct\">7.5%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">2<\/td>\n<td class=\"particular\">Professional service:-<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Individual person \u2014 <span class=\"pct\">15%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Other than Individual person \u2014 <span class=\"pct\">7.5%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">3<\/td>\n<td class=\"particular\">(i) technical services fee; (ii) technical know-how or technical assistance fee<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">4<\/td>\n<td class=\"particular\"><!-- [et_pb_line_break_holder] --> (i) Catering service;<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (ii) Cleaning service;<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (iii) Collection and recovery agency;<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (iv) Private security service;<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (v) Manpower supply service;<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (vi) Creative media service;<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (vii) Public relations service;<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (viii) Event management service;<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (ix) Training, workshop, etc.;<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (x) Courier service<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (xi) Packing and shifting service<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> (xii) any other service of similar nature<!-- [et_pb_line_break_holder] --> <\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>on commission or fee <span class=\"pct\">10%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>on gross bill amount <span class=\"pct\">2%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">5<\/td>\n<td class=\"particular\">Print and electronic media service<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>(a) on commission or fee <span class=\"pct\">10%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>(b) on gross bill amount <span class=\"pct\">0.65%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">6<\/td>\n<td class=\"particular\">Indenting commission<\/td>\n<td class=\"rate\"><span class=\"rate-value\">7.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">7<\/td>\n<td class=\"particular\">Meeting fees, training fees or honorarium<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">8<\/td>\n<td class=\"particular\">Mobile network operator<\/td>\n<td class=\"rate\"><span class=\"rate-value\">12%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">9<\/td>\n<td class=\"particular\">Credit rating agency<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">10<\/td>\n<td class=\"particular\">Motor garage or workshop<\/td>\n<td class=\"rate\"><span class=\"rate-value\">8%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">11<\/td>\n<td class=\"particular\">Private container port or dockyard service<\/td>\n<td class=\"rate\"><span class=\"rate-value\">8%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">12<\/td>\n<td class=\"particular\">Shipping agency commission<\/td>\n<td class=\"rate\"><span class=\"rate-value\">8%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">13<\/td>\n<td class=\"particular\">Stevedoring\/berth operation\/terminal operation\/ship handling opertion-<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>On commission or fee <span class=\"pct\">10%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>On gross bill amount <span class=\"pct\">5%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">14<\/td>\n<td class=\"particular\">(i) Transport service, vehicle rental service, carrying service and repair & maintenance service;<!\u2013- [et_pb_br_holder] -\u2013>(ii) Rride sharing service, working space providing service, accommodation providing service and any sharing economic platform service<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">15<\/td>\n<td class=\"particular\">Wheeling charge for electricity transmission<\/td>\n<td class=\"rate\"><span class=\"rate-value\">3%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">16<\/td>\n<td class=\"particular\">Internet service<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">17<\/td>\n<td class=\"particular\">Agent, dirtibutor, agency or channel partner, by any names deliverying services engaged in mobile financial services<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">18<\/td>\n<td class=\"particular\">Gross bill excluding commission or gross bill except commission of freight forward agent<\/td>\n<td class=\"rate\"><span class=\"rate-value\">1.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">19<\/td>\n<td class=\"particular\">Any other service which is not mentioned in above from serial 1 to 18.<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <!-- ANNEXURE III --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <\/p>\n<section id=\"annex-3\" data-kind=\"annex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <span class=\"section-num\">AIII<\/span><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Annexure-3<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <span class=\"section-sub\">Section-97<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"annex-intro\"><!-- [et_pb_line_break_holder] --> <strong>Local L\/C Commission<\/strong><!-- [et_pb_line_break_holder] --> Rates applicable to purchases under local letters of credit and related financing agreements.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrap\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"num\">SL<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th>Particulars<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"rate\">Rate<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">01<\/td>\n<td class=\"particular\">If purchase of goods for the purpose of trading or reselling after process or conversion<\/td>\n<td class=\"rate\"><span class=\"rate-value\">3%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">02<\/td>\n<td class=\"particular\">If Payment against the invoice or sale of goods to distributor<\/td>\n<td class=\"rate\"><span class=\"rate-value\">1.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">03<\/td>\n<td class=\"particular\">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<\/td>\n<td class=\"rate\"><span class=\"rate-value\">2%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">04<\/td>\n<td class=\"particular\">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.<\/td>\n<td class=\"rate\"><span class=\"rate-value\">0.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <!-- ANNEXURE IV --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <\/p>\n<section id=\"annex-4\" data-kind=\"annex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <span class=\"section-num\">AIV<\/span><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Annexure-4<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <span class=\"section-sub\">Section 119- Rule 5<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"annex-intro\"><!-- [et_pb_line_break_holder] --> <strong>Income of Non-Residents<\/strong><!-- [et_pb_line_break_holder] --> Withholding rates applicable to payments made to non-resident persons. For accurate fund repatriation planning, our tax advisory division at LegalSeba offers dedicated corporate support.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrap\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"num\">SL<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th>Particulars<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"rate\">Rate<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">1<\/td>\n<td class=\"particular\">Advisory or consultancy service:-<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>For Individuals \u2014 <span class=\"pct\">20%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Other Then Individuals \u2014 <span class=\"pct\">10%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">2<\/td>\n<td class=\"particular\">Pre-shipment inspection service<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">3<\/td>\n<td class=\"particular\">Professional service:-<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>For Individuals \u2014 <span class=\"pct\">20%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Other Then Individuals \u2014 <span class=\"pct\">10%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">4<\/td>\n<td class=\"particular\">Technical services, technical know-how or technical assistance<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">5<\/td>\n<td class=\"particular\">Architecture interior design or landscape design fashion design or process design<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">6<\/td>\n<td class=\"particular\">Certification rating etc.<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">7<\/td>\n<td class=\"particular\">Charge or rent for satellite airtime or frequency rent for channel broadcast<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">8<\/td>\n<td class=\"particular\">Legal service<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">9<\/td>\n<td class=\"particular\">Event management service<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">10<\/td>\n<td class=\"particular\">Commission<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">11<\/td>\n<td class=\"particular\">Royalty license fee or payments related to intangibles<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">12<\/td>\n<td class=\"particular\">Interest<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">13<\/td>\n<td class=\"particular\">Advertisement broadcasting<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">14<\/td>\n<td class=\"particular\">Advertisement making or Digital marketing<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">15<\/td>\n<td class=\"particular\">Air transport or water transport not being the carrying services mentioned in section 259 and 260<\/td>\n<td class=\"rate\"><span class=\"rate-value\">7.50%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">16<\/td>\n<td class=\"particular\">Contractor sub-contractor sub-sub contractor of manufacturing process or conversion civil work construction engineering or works of similar nature<\/td>\n<td class=\"rate\"><span class=\"rate-value\">7.50%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">17<\/td>\n<td class=\"particular\">Supply of goods<\/td>\n<td class=\"rate\"><span class=\"rate-value\">7.50%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">18<\/td>\n<td class=\"particular\"><a href=\"https:\/\/legalseba.com\/bd-articles\/transfer-of-shares-and-repatriation-of-sales-proceeds-for-non-residents-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">Capital gain<\/a><\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">19<\/td>\n<td class=\"particular\">Insurance premium<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">20<\/td>\n<td class=\"particular\">Rental of machinery equipment etc.<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">21<\/td>\n<td class=\"particular\">Dividend-<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>(a) company fund and trust \u2014 <span class=\"pct\">20%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>(b) any other person not being a company fund and trust \u2014 <span class=\"pct\">30%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">22<\/td>\n<td class=\"particular\">Amount received by Artist singer or player<\/td>\n<td class=\"rate\"><span class=\"rate-value\">30%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">23<\/td>\n<td class=\"particular\">Salary or remuneration<\/td>\n<td class=\"rate\"><span class=\"rate-value\">30%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">24<\/td>\n<td class=\"particular\">Exploration or drilling in petroleum operations<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5.25%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">25<\/td>\n<td class=\"particular\">Survey for Coal oil or gas exploration<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">26<\/td>\n<td class=\"particular\">Fees etc. of surveyors of general insurance company<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5.25%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">27<\/td>\n<td class=\"particular\">Any service for making connectivity between oil or gas field and its export point<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5.25%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">28<\/td>\n<td class=\"particular\">Bandwidth payment<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">29<\/td>\n<td class=\"particular\">Courier Services<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">30<\/td>\n<td class=\"particular\">Any other payments<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <!-- ANNEXURE V --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <\/p>\n<section id=\"annex-5\" data-kind=\"annex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <span class=\"section-num\">AV<\/span><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Annexure 5<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <span class=\"section-sub\">Section 138<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"annex-intro\"><!-- [et_pb_line_break_holder] --> <strong>Tax on Commercial Vehicles<\/strong><!-- [et_pb_line_break_holder] --> Annual tax amounts collected from motor vehicles plying commercially.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrap\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"num\">Sl No.<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th>Description of the vehicle<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"rate\">Rate (Tk)<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">1<\/td>\n<td class=\"particular\">Bus having seats exceeding 52<\/td>\n<td class=\"rate\"><span class=\"rate-value\">25,000<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">2<\/td>\n<td class=\"particular\">Bus having seats not exceeding 52<\/td>\n<td class=\"rate\"><span class=\"rate-value\">20,000<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">3<\/td>\n<td class=\"particular\">Air-conditioned bus<\/td>\n<td class=\"rate\"><span class=\"rate-value\">50,000<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">4<\/td>\n<td class=\"particular\">Double decker bus<\/td>\n<td class=\"rate\"><span class=\"rate-value\">25,000<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">5<\/td>\n<td class=\"particular\">Air-conditioned (AC) minibus\/coaster<\/td>\n<td class=\"rate\"><span class=\"rate-value\">25,000<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">6<\/td>\n<td class=\"particular\">Non-AC minibus\/coaster<\/td>\n<td class=\"rate\"><span class=\"rate-value\">12,500<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">7<\/td>\n<td class=\"particular\">Prime mover<\/td>\n<td class=\"rate\"><span class=\"rate-value\">35,000<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">8<\/td>\n<td class=\"particular\">Truck, lorry or tank lorry having payload capacity exceeding five tons<\/td>\n<td class=\"rate\"><span class=\"rate-value\">30,000<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">9<\/td>\n<td class=\"particular\">Truck, lorry or tank lorry having payload capacity exceeding one and half tons but not exceeding five tons<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15,000<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">10<\/td>\n<td class=\"particular\">Truck, lorry or tank lorry having payload capacity not exceeding one and half tons<\/td>\n<td class=\"rate\"><span class=\"rate-value\">7,500<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">11<\/td>\n<td class=\"particular\">Pickup van, human hauler, maxi or auto rickshaw<\/td>\n<td class=\"rate\"><span class=\"rate-value\">7,500<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">12<\/td>\n<td class=\"particular\">Air-conditioned taxicab<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15,000<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">13<\/td>\n<td class=\"particular\">Non-AC taxicab<\/td>\n<td class=\"rate\"><span class=\"rate-value\">7,500<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <!-- VDS SECTION --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"vds-divider\"><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<section id=\"vds-main\" data-kind=\"vds\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <span class=\"section-num\">II<\/span><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>VDS Rate in Bangladesh <em>for FY 2025-2026<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --> <span class=\"section-sub\">Service codes and Descriptions. Partner with LegalSeba LLP for expert accounting service integration with your VDS reporting.<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrap\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"num\">SL<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"code\">Service Code<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th>Service Description<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th class=\"rate\">VDS Rate<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">1<\/td>\n<td class=\"code\">S001.10<\/td>\n<td class=\"particular\">AC Hotel<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">2<\/td>\n<td class=\"code\">S001.10<\/td>\n<td class=\"particular\">Non-AC Hotel<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">3<\/td>\n<td class=\"code\">S001.20<\/td>\n<td class=\"particular\">Restaurant<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">4<\/td>\n<td class=\"code\">S002.00<\/td>\n<td class=\"particular\">Decorators and Caterers<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">5<\/td>\n<td class=\"code\">S003.10<\/td>\n<td class=\"particular\">Motor Garage and Workshop<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">6<\/td>\n<td class=\"code\">S003.20<\/td>\n<td class=\"particular\">Dockyard<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">7<\/td>\n<td class=\"code\">S004.00<\/td>\n<td class=\"particular\">Construction Firm<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">8<\/td>\n<td class=\"code\">S007.00<\/td>\n<td class=\"particular\">Advertising Agency<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">9<\/td>\n<td class=\"code\">S008.10<\/td>\n<td class=\"particular\">Printing Press<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">10<\/td>\n<td class=\"code\">S009.00<\/td>\n<td class=\"particular\">Auction Firm<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">11<\/td>\n<td class=\"code\">S010.10<\/td>\n<td class=\"particular\">Land Development Organization<\/td>\n<td class=\"rate\"><span class=\"rate-value\">2%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">12<\/td>\n<td class=\"code\">S010.20<\/td>\n<td class=\"particular\">Building Construction Organization<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>A. 1-1600 square feet \u2014 <span class=\"pct\">2%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>B. 1601 square feet and above \u2014 <span class=\"pct\">4.5%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>C. Re-registration (any size) \u2014 <span class=\"pct\">2%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">13<\/td>\n<td class=\"code\">S014.00<\/td>\n<td class=\"particular\">Indenting Organization<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">14<\/td>\n<td class=\"code\">S015.10<\/td>\n<td class=\"particular\">Freight Forwarders<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">15<\/td>\n<td class=\"code\">S017.00<\/td>\n<td class=\"particular\">Community Center<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">16<\/td>\n<td class=\"code\">S020.00<\/td>\n<td class=\"particular\">Survey Agency<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">17<\/td>\n<td class=\"code\">S021.00<\/td>\n<td class=\"particular\">Plant or Capital Machinery Rental Agency<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15.0%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">18<\/td>\n<td class=\"code\">S024.00<\/td>\n<td class=\"particular\">Furniture Manufacturer (VAT shall be @ 15%, If manufacturer directly sells to customer)<\/td>\n<td class=\"rate\"><span class=\"rate-value\">7.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">19<\/td>\n<td class=\"code\">S024.00<\/td>\n<td class=\"particular\">Furniture Sales Centre (Subject to having challan for VAT paid@ 7.5% at the manufacturing stage, otherwise VAT shall be @ 15%)<\/td>\n<td class=\"rate\"><span class=\"rate-value\">7.5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">20<\/td>\n<td class=\"code\">S028.00<\/td>\n<td class=\"particular\">Courier and Express Mail Service Provider<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">21<\/td>\n<td class=\"code\">S031.00<\/td>\n<td class=\"particular\">Repair and maintenance<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">22<\/td>\n<td class=\"code\">S032.00<\/td>\n<td class=\"particular\">Consultancy and Supervisory Firm<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">23<\/td>\n<td class=\"code\">S033.00<\/td>\n<td class=\"particular\">Izaradar (Lessor)<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">24<\/td>\n<td class=\"code\">S034.00<\/td>\n<td class=\"particular\">Audit and Accounting Firm<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">25<\/td>\n<td class=\"code\">S037.00<\/td>\n<td class=\"particular\">Procurement Provider<\/td>\n<td class=\"rate\"><span class=\"rate-value\">10%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">26<\/td>\n<td class=\"code\">S040.00<\/td>\n<td class=\"particular\">Security Service<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">27<\/td>\n<td class=\"code\">S043.00<\/td>\n<td class=\"particular\">Television and Online Broadcasting Media Program Supplier<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">28<\/td>\n<td class=\"code\">S045.00<\/td>\n<td class=\"particular\">Legal Advisor<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">29<\/td>\n<td class=\"code\">S048.00<\/td>\n<td class=\"particular\">Transport Contractor:<\/td>\n<td class=\"rate\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"rate-complex\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>A. Petroleum Goods \u2014 <span class=\"pct\">5%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>B. Except Petroleum Goods \u2014 <span class=\"pct\">15%<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">30<\/td>\n<td class=\"code\">S049.00<\/td>\n<td class=\"particular\">Rent-a-Car Provider<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">31<\/td>\n<td class=\"code\">S050.10<\/td>\n<td class=\"particular\">Architect Interior Designer or Interior Decorator<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">32<\/td>\n<td class=\"code\">S050.20<\/td>\n<td class=\"particular\">Graphic Designer<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">33<\/td>\n<td class=\"code\">S051.00<\/td>\n<td class=\"particular\">Engineering Firm<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">34<\/td>\n<td class=\"code\">S052.00<\/td>\n<td class=\"particular\">Sound and Lighting Equipment Rent Provider<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">35<\/td>\n<td class=\"code\">S053.00<\/td>\n<td class=\"particular\">Participant in Board Meetings<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">36<\/td>\n<td class=\"code\">S054.00<\/td>\n<td class=\"particular\">Advertisements In Satellite Channel Programs<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">37<\/td>\n<td class=\"code\">S058.00<\/td>\n<td class=\"particular\">Chartered Aeroplan or Helicopter Rent Provider<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">38<\/td>\n<td class=\"code\">S060.00<\/td>\n<td class=\"particular\">Purchaser of Auction Goods<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">39<\/td>\n<td class=\"code\">S065.00<\/td>\n<td class=\"particular\">Building Floor and premises Cleaning or Maintenance Agency<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">40<\/td>\n<td class=\"code\">S066.00<\/td>\n<td class=\"particular\">Lottery Ticket Seller<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">41<\/td>\n<td class=\"code\">S067.00<\/td>\n<td class=\"particular\">Immigration Advisor<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">42<\/td>\n<td class=\"code\">S071.00<\/td>\n<td class=\"particular\">Event Management<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">43<\/td>\n<td class=\"code\">S072.00<\/td>\n<td class=\"particular\">Man Power Supply or Management Organization<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">44<\/td>\n<td class=\"code\">S074.00<\/td>\n<td class=\"particular\">House rent, Office rent<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">45<\/td>\n<td class=\"code\">S099.10<\/td>\n<td class=\"particular\">Information Technology Enabled Services<\/td>\n<td class=\"rate\"><span class=\"rate-value\">5%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">46<\/td>\n<td class=\"code\">S099.20<\/td>\n<td class=\"particular\">Other Miscellaneous Services<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">47<\/td>\n<td class=\"code\">S099.30<\/td>\n<td class=\"particular\">Sponsorship Services<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">48<\/td>\n<td class=\"code\">S099.50<\/td>\n<td class=\"particular\">Credit Rating Agency<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr>\n<td class=\"num\">49<\/td>\n<td class=\"code\">S099.60<\/td>\n<td class=\"particular\">Product sale on online marketplace<\/td>\n<td class=\"rate\"><span class=\"rate-value\">15%<\/span><\/td>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <!-- SECTION: PENALTIES --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <\/p>\n<section id=\"penalties\" data-kind=\"penalties\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <span class=\"section-num\">Compliance<\/span><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Penalties for Non-Compliance<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <span class=\"section-sub\">Consequences of failing to deduct or deposit TDS and VDS in Bangladesh<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"text-content\"><!-- [et_pb_line_break_holder] --> <pee>Based on the tax laws and regulations of Bangladesh, the penalties for not deducting Tax Deducted at Source (TDS) and VAT Deducted at Source (VDS) are strictly outlined in their respective Acts.<\/pee><!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> <\/p>\n<h3>1. Penalty for Not Deducting TDS (Income Tax)<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <pee>Under the <strong>Income Tax Act, 2023<\/strong>, a person who fails to deduct or collect tax at source faces severe financial and penal consequences:<\/pee><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li><strong>Assessee-in-Default:<\/strong> The person failing to deduct the tax is legally deemed to be an “assessee-in-default”.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><strong>Liability to Pay Un-deducted Amount:<\/strong> The defaulter is personally liable to pay the amount of tax that was not deducted.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><strong>Additional Monthly Interest\/Penalty:<\/strong> The defaulter must pay an additional amount at the rate of 2% (two percent) per month on the un-deducted amount, calculated from the due date of deduction up to the date of deposit (maximum up to 24 months).<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><strong>Monetary Penalty:<\/strong> An additional penalty not exceeding Taka 10 (ten) lakh can be imposed for failing to comply with deduction provisions.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><strong>Imprisonment and Fine:<\/strong> If the amount of tax not deducted or deposited exceeds Taka 25,000, the defaulter can be punished with rigorous imprisonment for a term extending up to 1 (one) year, or with a fine, or both.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <pee><strong>Legal References:<\/strong><!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> \u2022 Section 143 of the Income Tax Act, 2023 (Consequences of failure to deduct, collect, etc.).<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> \u2022 Section 315 of the Income Tax Act, 2023 (Penalty for failure to deduct or collect tax at source and deposit the same in the Government treasury).<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>2. Penalty for Not Deducting VDS (Value Added Tax)<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <pee>Under the VAT laws, an entity designated as a “Withholding Entity” that fails to deduct VAT at source (VDS) or fails to deposit it into the Government Treasury faces the following consequences:<\/pee><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li><strong>Personal Liability:<\/strong> The withholding entity and its responsible officers become personally liable to pay the amount of VAT that they failed to deduct or deposit.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><strong>Late Payment Interest:<\/strong> The defaulter is liable to pay simple interest at the rate of 2% per month on the payable VAT amount, calculated from the next day after the payment became due until the date the actual payment is made.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li><strong>Monetary Penalty:<\/strong> For failing to fulfill the responsibilities of a withholding entity (which includes non-deduction or non-deposit of VDS), the VAT Commissioner can impose a monetary penalty not exceeding BDT 25,000 for the irregularity\/non-compliance.<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <pee><strong>Legal References:<\/strong><!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> \u2022 Value Added Tax and Supplementary Duty Act, 2012 (specifically the provisions on Withholding VAT obligations, Interest on late payment, and Section 85 which deals with the imposition of monetary penalties for non-compliance and irregularities).<\/pee><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <!-- RESOURCES SECTION --><!-- [et_pb_line_break_holder] --> <!-- ============================================================ --><!-- [et_pb_line_break_holder] --> <\/p>\n<section class=\"resources-section\" id=\"resources\" data-kind=\"ignore-filter\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Additional Resources<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <span class=\"section-sub\">Helpful tax guides, calculators, and services from LegalSeba<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"resource-grid\"><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/bd-services\/obtaining-vat-registration-certificate-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"resource-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>VAT Registration<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <span>Obtaining VAT Registration Certificate in Bangladesh<\/span><!-- [et_pb_line_break_holder] --> <\/a><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/bd-articles\/bangladesh-corporate-tax-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"resource-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Company Tax Guide<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <span>Comprehensive Corporate Tax Guide<\/span><!-- [et_pb_line_break_holder] --> <\/a><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/bangladesh-personal-tax-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"resource-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Personal Tax Guide<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <span>Individual Tax Return Guide<\/span><!-- [et_pb_line_break_holder] --> <\/a><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/bd-articles\/bangladesh-income-tax-guide-2025-26\/\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"resource-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Bangladesh Income Tax Update<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <span>Latest updates for 2025-2028<\/span><!-- [et_pb_line_break_holder] --> <\/a><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/bd-resources\/personal-tax-calculator-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"resource-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Personal Tax Calculator<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <span>Bangladesh Personal Tax Calculator<\/span><!-- [et_pb_line_break_holder] --> <\/a><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/bd-resources\/tax-residency-certificate-in-bangladesh-a-complete-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"resource-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Tax Residency Certificate<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <span>A Complete Guide for Bangladesh<\/span><!-- [et_pb_line_break_holder] --> <\/a><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/bd-articles\/double-taxation-avoidance-procedure-in-bangaldesh\/\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"resource-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Double Taxation Policy<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <span>Double Taxation Avoidance Procedure in Bangladesh<\/span><!-- [et_pb_line_break_holder] --> <\/a><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/bd-articles\/comprehensive-guide-to-transfer-pricing-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"resource-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Transfer Pricing Policy<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <span>Comprehensive Guide to Transfer Pricing in Bangladesh<\/span><!-- [et_pb_line_break_holder] --> <\/a><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/bookkeeping-service-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"resource-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Bookkeeping & Payroll<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <span>Bookkeeping and Payroll Services in Bangladesh<\/span><!-- [et_pb_line_break_holder] --> <\/a><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/foreign-company-incorporation-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"resource-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Foreign Company Formation<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <span>Foreign Company Formation in Bangladesh<\/span><!-- [et_pb_line_break_holder] --> <\/a><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/main><!-- [et_pb_line_break_holder] --><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- ============================================================ --><!-- [et_pb_line_break_holder] --><!-- CONTACT CTA SECTION --><!-- [et_pb_line_break_holder] --><!-- ============================================================ --><!-- [et_pb_line_break_holder] --><\/p>\n<section class=\"contact-cta\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"contact-cta-inner\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Ensure Flawless Compliance with a Leading Law Firm in Bangladesh.<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <pee class=\"contact-subtitle\">Connect with a dedicated <strong>tax lawyer in Bangladesh<\/strong>. Beyond legal counsel, LegalSeba LLP offers end-to-end <strong>bookkeeping, payroll, accounting service, and tax advisory<\/strong> to ensure your business masters the intricacies of the Withholding Tax Rate in Bangladesh effortlessly.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"contact-cards\"><!-- [et_pb_line_break_holder] --> <!-- Card 1 --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"contact-card light\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"icon-wrapper\">\u2709\ufe0f<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Email Us<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <pee>For formal inquiries and comprehensive tax document reviews.<\/pee><!-- [et_pb_line_break_holder] --> <a href=\"mailto:support@legalseba.com\" class=\"contact-link link-blue\">support@legalseba.com<\/a><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- Card 2 --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"contact-card light\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"icon-wrapper\">\ud83d\udcf1<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>WhatsApp<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <pee>Direct line for urgent tax queries and quick compliance advice.<\/pee><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/wa.me\/8801753718223\" class=\"contact-link link-green\" target=\"_blank\" rel=\"noopener noreferrer\">+8801753718223<\/a><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- Card 3 --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"contact-card dark\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"icon-wrapper\">\ud83d\udcc5<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Book a Meeting<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <pee>Schedule a strategic consultation with our expert tax partners.<\/pee><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/LegalSeba.com\/book-now\" class=\"contact-link link-white\" target=\"_blank\" rel=\"noopener noreferrer\">LegalSeba.com\/book-now<\/a><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- ============================================================ --><!-- [et_pb_line_break_holder] --><!-- LEGAL DISCLAIMER --><!-- [et_pb_line_break_holder] --><!-- ============================================================ --><!-- [et_pb_line_break_holder] --><\/p>\n<section class=\"disclaimer-section\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"disclaimer-text\"><!-- [et_pb_line_break_holder] --> <strong>Legal Disclaimer:<\/strong> The information contained on this website is provided for general informational purposes only and should not be construed as legal, tax, or financial advice on any subject matter. While we strive to keep the information up to date and correct based on the <a href=\"https:\/\/nbr.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"color: inherit; text-decoration: underline;\">National Board of Revenue (NBR)<\/a> Schedule for FY 2025-2026, regulations and rates are subject to change. You should not act or refrain from acting on the basis of any content included in this site without seeking legal or other professional advice from a licensed attorney or tax consultant in Bangladesh. LegalSeba LLP expressly disclaims all liability in respect to actions taken or not taken based on any or all the contents of this site.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><\/section>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<footer><!-- [et_pb_line_break_holder] --> <span>Compiled from <a href=\"https:\/\/nbr.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"color: inherit; text-decoration: underline;\">NBR<\/a> Schedule \u00b7 FY 2025\u20132026<\/span><!-- [et_pb_line_break_holder] --> <span>Reference only \u00b7 Verify with original gazette<\/span><!-- [et_pb_line_break_holder] --><\/footer>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><script><!-- [et_pb_line_break_holder] --> \/\/ \u2014\u2014\u2014\u2014\u2014 Mobile TOC Toggle \u2014\u2014\u2014\u2014\u2014<!-- [et_pb_line_break_holder] --> const tocToggle = document.getElementById('tocToggle');<!-- [et_pb_line_break_holder] --> const tocMenu = document.getElementById('tocMenu');<!-- [et_pb_line_break_holder] --> if (tocToggle && tocMenu) {<!-- [et_pb_line_break_holder] --> tocToggle.addEventListener('click', () => {<!-- [et_pb_line_break_holder] --> tocToggle.classList.toggle('open');<!-- [et_pb_line_break_holder] --> tocMenu.classList.toggle('show');<!-- [et_pb_line_break_holder] --> });<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/\/ Close TOC when clicking a link (mobile)<!-- [et_pb_line_break_holder] --> document.querySelectorAll('#tocMenu a').forEach(link => {<!-- [et_pb_line_break_holder] --> link.addEventListener('click', () => {<!-- [et_pb_line_break_holder] --> if (window.innerWidth <= 900) {<!-- [et_pb_line_break_holder] --> tocToggle.classList.remove('open');<!-- [et_pb_line_break_holder] --> tocMenu.classList.remove('show');<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> });<!-- [et_pb_line_break_holder] --> });<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/\/ \u2014\u2014\u2014\u2014\u2014 Search filter \u2014\u2014\u2014\u2014\u2014<!-- [et_pb_line_break_holder] --> const search = document.getElementById('search');<!-- [et_pb_line_break_holder] --> const noResults = document.getElementById('noResults');<!-- [et_pb_line_break_holder] --> const sections = document.querySelectorAll('section[data-kind]');<!-- [et_pb_line_break_holder] --> const tabs = document.querySelectorAll('.tab');<!-- [et_pb_line_break_holder] --> let activeFilter = 'all';<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> function applyFilters() {<!-- [et_pb_line_break_holder] --> const q = search.value.trim().toLowerCase();<!-- [et_pb_line_break_holder] --> let totalVisible = 0;<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> sections.forEach(section => {<!-- [et_pb_line_break_holder] --> const kind = section.dataset.kind;<!-- [et_pb_line_break_holder] --> const isResource = section.id === 'resources';<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> const matchesTab = (activeFilter === 'all') ||<!-- [et_pb_line_break_holder] --> (activeFilter === kind) ||<!-- [et_pb_line_break_holder] --> (activeFilter === 'annex' && kind === 'annex') ||<!-- [et_pb_line_break_holder] --> isResource;<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> if (!matchesTab) {<!-- [et_pb_line_break_holder] --> section.classList.add('hidden');<!-- [et_pb_line_break_holder] --> return;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/\/ Handle Resource Cards Search Logic<!-- [et_pb_line_break_holder] --> if (isResource) {<!-- [et_pb_line_break_holder] --> if (q === '') {<!-- [et_pb_line_break_holder] --> section.classList.remove('hidden');<!-- [et_pb_line_break_holder] --> const cards = section.querySelectorAll('.resource-card');<!-- [et_pb_line_break_holder] --> cards.forEach(c => c.style.display = '');<!-- [et_pb_line_break_holder] --> totalVisible++; \/\/ Ensure resources count as visible so \"no results\" doesn't pop up erroneously<!-- [et_pb_line_break_holder] --> } else {<!-- [et_pb_line_break_holder] --> let visibleCards = 0;<!-- [et_pb_line_break_holder] --> const cards = section.querySelectorAll('.resource-card');<!-- [et_pb_line_break_holder] --> cards.forEach(card => {<!-- [et_pb_line_break_holder] --> const text = card.textContent.toLowerCase();<!-- [et_pb_line_break_holder] --> const match = text.includes(q);<!-- [et_pb_line_break_holder] --> card.style.display = match ? 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--><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[18],"tags":[],"class_list":["post-1043","post","type-post","status-publish","format-standard","hentry","category-vat-tax","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Withholding Tax Rates in Bangladesh - Resource Portal<\/title>\n<meta name=\"description\" content=\"Overview of withholding tax rates in Bangladesh, including applicable percentages, sectors, and compliance requirements for 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