TDS Rates Chart FY 2025-26 with Section Reference in Bangladesh
Are you up to date with the latest TDS Rates Chart for FY 2025-26 in Bangladesh, along with the relevant section references under the Income Tax Act 2023?
If you work in accounting, finance, or are responsible for processing payments, understanding the applicable TDS (Tax Deducted at Source) rates is essential for compliance. This TDS rates chart is particularly important under the updated Income Tax Act 2023 and the Withholding Tax Rules 2024 (Utse Kor Bidhimala 2024).
In this article, we’ve compiled a comprehensive TDS Rates Chart for FY 2025-26, complete with relevant section references, to make your job easier. At the end of the chart, you’ll also find helpful annexures based on the latest withholding tax regulations.
Also available on this website: VAT rates chart, supplementary duty (SD) rates chart, and VAT exempt goods and services list. These resources are designed to support your day-to-day work and help you confidently navigate tax calculations—even in complex scenarios.
Notably, a few changes in this TDS rates chart have taken effect due to the enactment of the new tax law and rules. All such updates are reflected in the table below.
In addition to this TDS rates chart, if you’re looking for in-depth explanations on complex areas of withholding tax and VAT, be sure to explore our best-selling tax guide, Utse Kor Korton. It’s a comprehensive resource designed to help professionals navigate technical tax issues with clarity and confidence.
For the best viewing experience, rotate your smartphone horizontally. You can also download a PDF version of this complete TDS Rates Chart FY 2025-26 for offline reference.
| SI | Heads | Ref | Rate |
| 01 | Salaries | Section 86 | Average |
| Salaries (Government) | Section 86 (3) | Average | |
| 02 | Any payment from Participation Fund, Welfare Fund and Workers’ Welfare Foundation Fund to it’s any beneficiary | Section 88 | 10% |
| 03 | (a) Execution of contract, other than a contract for providing or rendering a service mentioned in under sections of Part 7 of the Act. (b) Supply of goods; (c)Manufacture, process or conversion; (d) Printing, packaging or binding |
Section 89 | Annexure 1 |
| 04 | Deduction from payment of services | Section 90 | Annexure 2 |
| 05 | Payment for intangibles assets | Section 91 | 10% |
| 06 | Advertisement in media | Section 92 | 5% |
| 07 | Payment to actors, actresses, producers, etc. | Section 93 | (a)10% on the payment in case of purchase of film, drama, any kind of television or radio program(b)10% on the payment to actor/actress |
| 08 | Commission, discount or fees | Section 94 | Please see the respective section |
| 09 | Travel agent | Section 95 | Please see the respective section |
| 10 | Commission of letter of credit | Section 96 | 5% |
| 11 | Payment against local L/C | Section 97 | 3% (If purchase of goods for the purpose of trading or reselling after process or conversion)
1.5% (Payment against the invoice or sale of goods to distributor) 2% (If the payment related to local letter of credit (L/C) and any other financing agreement in respect of purchase or procurement of all kinds of fruits and computer or computer accessories. 1% (If the payment related to local letter of credit (L/C) and any other financing agreement in respect of purchase or procurement of cotton and yarn. 0.5% (If the payment related to local letter of credit (L/C) and any other financing agreement in respect of purchase or procurement of paddy, paddy husk, rice, wheat, potato, livestock, fish, meat, onion, garlic, peas, |
| 12 | Payment by cellular mobile phone operator, tower sharing company | Section 98 | 20% |
| 13 | Payment in excess of premium paid on life insurance policy | Section 99 | 5% |
| 14 | Insurance commission | Section 100 | 5% |
| 15 | Fees of survey for general insurance company | Section 101 | 15% |
| 16 | Intrest on savings account and fixed deposit | Section 102 | 20% – Trust, Association of Person (AoP), Company
10% – Any other person except as above |
| 17 | Interest payment to a resident except any bank or finance company | Section 104 | 10% |
| 18 | Interest on saving instruments | Section 105 | 10% (No withholding tax on interest on pensioners savings certificate if cumulative investment in such certificate at the end of the income year does not exceed tk. 5 lakh) |
| 19 | Interest on securities | Section 106 | 10% |
| 20 | Discount on the real value of Bangladesh Bank Bills | Section 107 | Maximum |
| 21 | International gateway service in respect of phone call. | Section 108 | (1) 1.5% of total revenue received by IGW services operator.
(2) 7.5% of revenue paid or credited to ICX, ANS, BTRC and others (3) 7.5% on the whole amount so paid or credited at the time of payment or credit |
| 22 | Rental income | Section 109 | 10% |
| 23 | Services from convention hall, conference centre etc. | Section 110 | 10% |
| 24 | Compensation against acquisition of property | Section 111 | (a) 6% of the amount of such compensation against the immovable property situated within a city corporation, paurashava or cantonment board
(b) 3% of the amount of such compensation against the immovable property situated outside the jurisdiction of a city corporation, paurashava or cantonment board |
| 25 | Export cash subsidy | Section 112 | 10% |
| 26 | Purchase of power | Section 114 | 4% |
| 27 | Any sum paid by real estate developer to land owner | Section 115 | 15% |
| 28 | Commission or remuneration paid to agent of foreign buyer | Section 116 | 7.5% |
| 29 | Dividends | Section 117 | Company – applicable rate for such company
Resident/nonresident Bangladeshi |
| 30 | Income from lottery | Section 118 | 20% |
| 31 | Income of non-residents | Section 119 | Annexure 3 |
| 32 | Import | Section 120 | Please see Withholding Tax Rules 2024 |
| 33 | Recruiting agents | Section 121 | 10%
BDT 50,000 as advance tax for license or renew of license |
| 34 | C & F Agent | Section 122 | 10% |
| 35 | Deduction of tax from export proceeds | Section 123 | 1% of the total export proceeds |
| 36 | Any income in connection with any service provided to any foreign person by a resident person;
No tax against sale of software or services if it is exempted under paragraph 21 of part 1 of the sixth schedule, or excluded from total income by paragraph 17 and 33 of Part 1 of the Sixth Schedule. |
Section 124 | 7.5%
1.5% in case of gross bill or including commission received by Freight Forward Agent. |
| 37 | Transfer of property | Section 125 | Please Withholding Tax Rules 2024 |
| 38 | Collection of tax from developer or real estate developer | Section 126 | i) in case of building, house, flat, apartment or floor space constcructed or used for residential pupose – BDT 1,600 per square metre
ii) in case of building, house, flat, apartment or floor space constcructed or used not for residential pupose – BDT 6,500 per square metre iii) in case of land with building, house, flat, apartment or floor space – 5% of deed value provided that the tax shall not exceed the above rates. |
| 39 | Collection of Tax from lease of property | Section 128 | 4% |
| 40 | Manufacturer of nonmechanical cigarette (Bidi) | Section 129 | 10% of the value of banderols |
| 41 | Brick Manufacturer | Section 130 | Tk.80,000/- not exceeding 108,000 square feet sized brickfield,
Tk.120,000/-108,000 – 124,000 square feet sized brickfield, Tk.160,000/-exceeding 124,000 square feet sized brickfield, Tk. 220,000/- brickfield not mentioned as above |
| 42 | Renewal of trade license by City Corporation or Paurashava | Section 131 | Tk. 3,000/-for Dhaka North City Corporation, Dhaka South City Corporation & Chittagong City Corporation;Tk. 2,000 for any other city corporation,Tk. 1,000 for any paurashava of any district headquarters;Tk. 500 in any other paurashava |
| 43 | Shipping business of a resident | Section 132 | 5% of total freight received or receivable in or out of Bangladesh
3% of total freight received |
| 44 | Sale by public auction
|
Section 133 | 10% of sale price |
| 45 | Share transfer | Section 134 | 15% on gain |
| 46 | Transfer of securities | Section 135 | 15% on difference between transfer price and acquired price |
| 47 | Transfer of shares of any Stock Exchange | Section 136 | 15% on gain |
| 48 | Member of Stock Exchanges | Section 137 | i) 0.03% on the value of shares, debentures and mutual funds transacted
No tax in case of transfer of any listed sukuk and bond |
| 49 | Collection of tax from motorvehicles plying commercially | 138 | Annexure 4 |
| 50 | Inland ships engaged in carrying passengers in inland water | 139 | Taka 125 per passenger (carrying capacity of an inland ship shall be the capacity of daytime plying in smooth waters) |
| Cargo, container (multipurpose) and coaster engaged in carrying goods in inland water | 139 | Taka 170 per gross tonnage | |
| Dump barge engaged in carrying goods in inland water | 139 | Taka 125 per gross tonnage |
Annexure 1: Rate of deduction under section 89
(a) 10% – supply of cigarettes, bidi, zarda, tobacco leaves, gul including any form of tobacco products.
(b) Manufacturing, process or conversion, construction, engineering or any similar works shall be at 7% on base value of rendering service under any contract. –
(c) the rate of deduction from the following classes of persons shall be at the following rate:
| SI | Description | Rate |
| 1 | In case of an industrial undertaking engaged in the production of MS Billets and locally procured MS Scrap | 0.5% |
| 2 | In case of oil supplied by oil marketing companies engaged in marketing of petroleum oil and lubricant | 0.60% |
| 3 | In case of oil supplied by dealer or agent (excluding petrol pump and CNG station) of oil marketing companies | 1% |
| 4 | In case of supply of paddy, paddy husk, rice, wheat, potato, livestock, fish, meat, onion, garlic, peas, chickpeas, lentils, ginger, turmeric, dried chilies, pulses, maize, coarse flour, flour, salt, edible oil, sugar, seed, jute sticks, mustard, sesame, green tea leaf, black pepper, cinnamon, cardamom, clove, cassia leaf and jute. |
0.50% |
| 5 | In case of supply of cotton and yarn. | 1% |
| 6 | In case of supply of all types of fruites | 2% |
| 7 | Sub-contract by 100% export-oriented garments industry | 1% |
| 8 | In case of an industrial undertaking engaged in producing cement, iron or iron products, ferro alloy products except MS Billets | 2% |
| 9 | In case of supply of oil by any company engaged in oil refinery, on any amount | 1.5% |
| 10 | In case of company engaged in gas transmission, on any amount | 3% |
| 11 | In case of company engaged in distribution gas, on any amount | 0.6% |
| 12 | In case of supply of Extra High Voltage Power Cable 33KV to 500KV by local manufacturers having own Vertical Continuous Vulcanization line | 3% |
| 13 | In case of supply of books to a person other than the Government, or any authority, corporation or body of the Government, including all of its attached and sub-ordinate offices | 3% |
| 14 | In case of supply of recycled lead | 3% |
| 15 | In case of supply of industrial raw materials to a manufacturer | 3% |
| 16 | In case of supply of raw materials to recycling industry | 1.5% |
| 17 | Manufacturing, process or conversion, civil work, construction, engineering and works of similar nature. | 5% |
| 18 | Any sypply of tobacco related raw materials to cigarette, bidi, jarda and gul industry. | 10% |
| 14 | Goods supplied in any other cases not mentioned above from serial 1 to 18 and in all other cases per section 89 | 5% |
Annexure 2: Rate of deduction from the payment of services under section 90
| SI | Description of service and payment | Rate |
| 1 | Advisory or consultancy service | a) 15% – natural person
b) 7.5% except natural person |
| 2 | Professional service; | a) 15% – natural person
b) 7.5% except natural person |
| 3 | (i) technical services fee;
(ii) technical know-how or technical assistance fee |
10% |
| 4 | (i) Catering service; (ii) Cleaning service; (iii) Collection and recovery agency; (iv) Private security service; (v) Manpower supply service; (vi) Creative media service; (vii) Public relations service; (viii) Event management service; (ix) Training, workshop, etc.; (x) Courier service(xi) Packing and shifting service(xii) any other service of similar nature- (a) on commission or fee (b) on gross bill amount |
10% 2% |
| 5 | Print and media buying agency service (a) on commission or fee (b) on gross bill amount |
10% 0.65% |
| 6 | Indenting commission | 7.5% |
| 7 | Meeting fees, training fees or honorarium | 10% |
| 8 | Mobile network operator | 12% |
| 9 | Credit rating service | 10% |
| 10 | Motor garage or workshop | 8% |
| 11 | Private container port or dockyard service | 8% |
| 12 | Shipping agency commission | 8% |
| 13 | Stevedoring/berth operator/terminal operator/ship handling operator-
a. On commission or fee b. On gross bill amount |
10% 5% |
| 14 | (i) Transport service, vehicle rental service, carrying service and repair & maintenance service;
(ii) Any other service under any sharing economy platform including ride sharing service, coworking space providing service and accommodation providing service; |
5% |
| 15 | Wheeling charge for electricity transmission | 3% |
| 16 | Internet service | 5% |
| 17 | Agent, dirtibutor, agency or channel partner by any names deliverying services engaged in mobile financial services | 10% |
| 18 | Gross bill including commission or gross bill except commission of freight forward agent | 1.5% |
| 19 | Any other service which is not mentioned in above from serial 1 to 18. | 10% |
Annexure 3: Rate of deduction from income of non-residents under section 119
| SI | Description of services or payments | Rate |
| 1 | Advisory or consultancy service | a) 20% – natural person
b) 10% except natural person |
| 2 | Pre-shipment inspection service | 20% |
| 3 | Professional service | a) 20% – natural person
b) 10% except natural person |
| 4 | Technical services or technical know-how or technical assistance | 20% |
| 5 | Architecture, interior design or landscape design, fashion design or process design | 20% |
| 6 | Certification, rating etc. | 20% |
| 7 | Charge or rent for satellite, airtime or frequency, rent for channel broadcast | 20% |
| 8 | Legal service | 20% |
| 9 | Management service including event management | 20% |
| 10 | Commission | 20% |
| 11 | Royalty, license fee or payments related to intangibles | 20% |
| 12 | Interest | 20% |
| 13 | Advertisement broadcasting | 20% |
| 14 | Advertisement making or Digital marketing | 15% |
| 15 | Air transport or water transport except areas mentioned per section 259 and 260 | 7.5% |
| 16 | Manufacturing, process or conversion, construction, engineering or any similar works by contractor, sub-contractor and sub-sub-contractor | 7.5% |
| 17 | Supplier | 7.5% |
| 18 | Capital gain | 15% |
| 19 | Insurance premium | 10% |
| 20 | Rental of machinery, equipment etc. | 15% |
| 21 | Dividend- (a) company, fund and trust (b) any other person not being a company, fund and trust |
20% 30% |
| 22 | Artist, singer or player | 30% |
| 23 | Salary or remuneration | 30% |
| 24 | Exploration or drilling in petroleum operations | 5.25% |
| 25 | Survey for coal, oil or gas exploration | 20% |
| 26 | Fees, etc. of surveyors of general insurance company | 5.25% |
| 27 | Any service for making connectivity between oil or gas field and its export point | 5.25% |
| 28 | Bandwith payment | 10% |
| 29 | Courier services | 15% |
| 30 | Any other payments | 20% |
Annexure 4: Collection of tax from motor vehicles plying commercially under section 138
| SI | Description of the vehicle | Rate (Tk) |
| 1 | Bus having seats exceeding 52 | 25,000 |
| 2 | Bus having seats not exceeding 52 | 20,000 |
| 3 | Air-conditioned bus | 50,000 |
| 4 | Double decker bus | 25,000 |
| 5 | Air-conditioned (AC) minibus/coaster | 25,000 |
| 6 | Non-AC minibus/coaster | 12,500 |
| 7 | Prime mover | 35,000 |
| 8 | Truck, lorry or tank lorry having payload capacity exceeding five tons | 30,000 |
| 9 | Truck, lorry or tank lorry having payload capacity exceeding one and half tons but not exceeding five tons | 15,000 |
| 10 | Truck, lorry or tank lorry having payload capacity not exceeding one and half tons | 7,500 |
| 11 | Pickup van, human hauler, maxi or auto rickshaw | 7,500 |
| 12 | Air-conditioned taxicab | 15,000 |
| 13 | Non-AC taxicab | 7,500 |
Ok
VAT Rate 2025-26 & Tax Rate 2025-26 Need
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Need VAT and Tax Rate for 2025-26.
Please send me TDS rate Chart of FY 25-26
Please send me TDS rates chart FY 2025-26 with section reference in Bangladesh
Please send me TDS & VDS chart 2025-26 if you have.
Pls send me TDS Chart assessment year 2025-2026.