VAT Rates Chart FY 2025-26 with H. S. Code in Bangladesh
Are you looking for the updated VAT rates chart for FY 2025–26 in Bangladesh, including H.S. Codes?
Understanding the applicable VAT rates chart is essential for accurately deducting or collecting VAT at source when making payments against services or goods. In this article, we’ve compiled the complete Third Schedule of the Value Added Tax and Supplementary Duty Act, 2012, for your convenience.
In addition to this VAT rates chart, we’ve also published resources on:
- TDS Rates Chart FY 2025–26
- Supplementary Duty (SD) Rates FY 2025–26
- VAT-Exempted Goods & Services FY 2025–26
VAT Rates Chart Structure under the Third Schedule
The VAT rates listed in the Third Schedule are presented across four tables, each containing two sections:
- Part A: VAT-imposable goods
- Part B: VAT-imposable services
Here’s how the tables are structured:
- Table 1: VAT applicable at 5%
- Table 2: VAT applicable at 7.5%
- Table 3: VAT applicable at 10%
- Table 4: Items subject to fixed VAT amounts instead of percentage-based rates
At the end of Table 4, Paragraph 3 provides additional specific tax rates and amounts. Please refer to that section for detailed insights.
> Note: VAT rates and specific tax amounts may be updated periodically through Statutory Regulatory Orders (SROs) issued by the National Board of Revenue (NBR). If discrepancies arise between this blog and official SROs, please refer to the latest notifications from NBR for accurate information.
In addition to VAT rates chart, if you’re eager to dive deep into the details of withholding tax and VAT, including detailed explanations of complex and technical provisions, our best-selling book “Utse Kor Korton“ is the perfect resource to guide you.
For optimal viewing of the table below on your smartphone, rotate your device horizontally. You can also download a PDF copy of the complete VAT Rates Chart FY 2025–26 for offline reference—perfect for keeping on hand or displaying at your workspace.
Table-1
Part A: VAT Imposable Goods
| Heading No. | H. S. Code | Description of Goods | VAT Rate |
| 04.02 | Concerned H.S. Code | Power milk manufacturing from liquid milk | 5% |
| 09.04
09.09 09.10 |
Concerned H.S. Code | Crushed pepper, coriander, ginger, curcuma or mixed of these spices | 5% |
| 11.05 | 1105.20.00 | Potato flecks | 5% |
| 11.08 | 1108.12.00 | Maize (Corn) Starch | 5% |
| 15.14 | Concerned H.S. Code | Rapeseed oil, colza seed oil and canola oil | 5% |
| 19.05 | Concerned H.S. Code | Machine prepared biscuit | 5% |
| 19.05 | Concerned H.S. Code | Hand-made biscuit (above equivalent per kg Taka 150.00) | 5% |
| 19.05 | Concerned H.S. Code | Cake (above equivalent per kg Taka 250.00) | 5% |
| 20.01 | Concerned H.S. Code | Pickle (Battled and Packed) | 5% |
| 20.01 | Concerned H.S. Code | Sauces/chutney | 5% |
| 20.02 | Concerned H.S. Code | Tomato Paste/Tomato ketchup/Tomato sauces (Battled and Packed) | 5% |
| 20.08 | Concerned H.S. Code | Mango, pineapple, guava and Banana Pulp, tamarind paste | 5% |
| 27.01 | Concerned H.S. Code | Cold generating form Boro Pukuria cold mine | 5% |
| 27.10 | Concerned H.S. Code | Burn/unusable transformer oil (In the case of reprocessed) | 5% |
| 27.10 | Concerned H.S. Code | Lubricating oil /Rubber processing oil | 5% |
| 27.11 | Concerned H.S. Code | LPG gas | 5% |
| 27.13 | Concerned H.S. Code | Bulk imported petroleum bitumen | 5% |
| 39.20 | Concerned H.S. Code | Supplied laminating driving license to BRTA | 5% |
| From
44.03 to 44.09 |
Concerned H.S. Code | (1) CCB/CCA Treatment, Cryojot treatment, sejand and CCA treatment (self-wood/with other supplied wood)
(2) diffusion treatment, seasent treatment, seasent and Diffusion, seasoning (self-wood/with other supplied wood) |
5% |
| 48.02 | Concerned H.S. Code | Produced by all paper mills-
(A) Cream laid /white writing paper (1) From above 50/55gm/ m2 (2) form above 35/40gm/m2 (B) White rolled paper from 55 to 59.99 gm/m2 (c) White printing paper (1) 60gm/m2 or above (2) 55gm/ m2 to 59.99gm/ m2 (3) 50gm/ m2 to 54.99gm/ m2 (4) 45gm/ m2 49.99gm / m2 (5) 35gm / m2 to 44.99gm/ m2 |
5% |
| 48.04 | Concerned H.S. Code | (a) liner paper
(b)white liner paper (c) craft liner paper |
5% |
| 48.05 | Concerned H.S. Code | Medium paper | 5% |
| 48.18 | Concerned H.S. Code | (1) Toilet Tissue (18-24 GSM)
(2) Napkin Tissue (20-24 GSM) (3) facial tissue / pocket tissue (12-16 GSM) (4) Hand towel/paper towel/clinical bed sheet |
5% |
| 48.20 | Concerned H.S. Code | Exercise book/spiral notes book/Khata (from 45 to above GSM) | 5% |
| 48.22 | Concerned H.S. Code | Paper cone | 5% |
| 52.02 to 52.07 | Concerned H.S. Code | (a) cotton yarn waste, which is known as hard waste and which is not used for fabric making | 5% |
| 52.08 to 52.12 | Concerned H.S. Code | Waste gray denim | 5% |
| 54.02 to 54.10 and 55.12 to 55.16 | Concerned H.S. Code | Fabrics by man-made fiber
|
5% |
| 68.02 | Concerned H.S. Code | Solid stone | 5% |
| 72.02 | Concerned H.S. Code | (a) ferro-manganese and ferro-silico-manganese alloy
(b) ferrow- silico alloy |
5% |
| 72.09 | Concerned H.S. Code | HR coil to CR coil | 5% |
| 72.10
72.12 |
Concerned H.S. Code | CR coil to GP sheet
CR coil to GP sheet/coil(colored) CR coil to CI sheet CR coil to CI sheet (colored) HR coil to GP Sheet HR coil to GP sheet/ coil(colored) HR coil to CI Sheet HR coil to CI sheet (colored) |
5% |
| 84.08 | Concerned H.S. code | Diesel engines manufactured by Bangladesh Diesel Plant Ltd, Joydebpur, Gazipur-
(a) 1 cylinder 210 diesel engine (b) 2 cylinders 912 diesel engine (c) 3 cylinder diesel engine |
5% |
| 85.04 | Concerned H.S. code | a) 5 KVA electrical transformer
b) 10 KVA electrical transformer c) 11 Kilovolt potential electrical transformer (KAV standard-200 VA) d) 11 kilovolt electrical transformer (KAV standard- 50 VA) e) 15 KVA electrical transformer f) 20 KVA electrical transformer g) 25 KVA electrical transformer h) 33 kilovolt potential electrical transformer (KAV standard-400 VA) i) 33 kilovolt current transformer (KAV standard-50 VA) j) 37.5 KVA electrical transformer k) 50 KVA electrical transformer l) 75 KVA electrical transformer m) 100 KVA electrical transformer n) 200 KVA electrical transformer o) 250 KVA electrical transformer p) 300 KVA electrical transformer q) 315 KVA electrical transformer r) 400 KVA electrical transformer s) 500 KVA electrical transformer t) 630 KVA electrical transformer u) 700 KVA electrical transformer v) 800 KVA electrical transformer w) 1000 KVA electrical transformer x) 1200 KVA electrical transformer y) 1500 KVA electrical transformer z) 2000 KVA electrical transformer |
5% |
| 85.42
39.20 |
Concerned H.S. code | Manufactured by Bangladesh Machine Tools Factory Ltd, Gazipur, at stage manufacturing;
1) Retro-Reflecting vehicle number plate, vehicle Type (I) and (II) 2) Retro-Reflecting vehicle number plate, vehicle Type (III) 3) Vehicle Ownership Card |
5% |
| Supplied by Bangladesh Road Transport Authority (BRTA) to Consumer:
1) Retro-Reflecting vehicle number plate, vehicle Type (I) and (II) 2) Retro-Reflecting vehicle number plate, vehicle Type (III) 3) Vehicle Ownership Card |
|||
| 87.02 | Concerned H.S. code | a) Bus (52 seated capacity- General)
b) Bus (52 seated capacity- chair deluxe) c) Bus (40 seated capacity- General) d) Bus (40 seated capacity- chair deluxe) e) Bus (36/40 seated capacity- Luxury/ Super luxury type) f) Bus (36 seated capacity- Air conditioned) g) Mini Bus (30 seated capacity- General) h) Mini Bus (24/30 seated capacity- Deluxe type) |
5% |
| 87.04 | Concerned H.S. code | a) Truck (Carrying Capacity 7 Tons)
b) Truck Van (Carrying Capacity 7 Tons) c) Truck (Carrying Capacity 5 Tons) d) Truck Van (Carrying Capacity 5 Tons) e) Truck (Carrying Capacity 3 Tons) f) Truck Van (Carrying Capacity 3 Tons g) Truck Van/Pic)-up (Whether Passenger bus or not carrying capacity 1 to 1.5 Tons) h) Body of bus i) Body of truck |
5% |
| 89.01
to 89.07 |
Concerned H.S. code | (1) Landing Craft:
a) Landing Craft Vehicle and Personal (LCVP) b) Landing Craft Utility (LCU) c) Landing Craft Tang (LCT) d) Landing Ship Tank (LST) e) Landing Craft Logistics (LCL) f) Landing Ship Logistics (LSL) g) Landing Craft Personal (2) Landing Platform Helicopter (LPH) (3) Patrol Boat/Gun Boat/Costal Patrol Boat (4) First Attack Craft (Missile Boat, Torpedo Boat, Fac G) (5) OPD/Covate/Large Patrol Craft (LPC) (6) Patrol Boat/ Harbor Patrol boat/Inland Patrol Vessel (7) Pilot Boat/Pilot Lunch/Security Boat (8) Survey Vessel (9) Tag (10)Mooring Boat (11) House Boat/ Water Boat (Without Engine) (12) Dresser (13) Floating Crane/ Buoy Lifting Vessel/ Salvage Vessel/ Search and Rescue Vessel (14) Life Boat (15) Garbage Disposal Vessel (16) Pontoon (17) Fire Fighting Ship (18)Hospital Ship (Not Self-moving) (19) Fishing Trawler Boat (20) Wooden Boat/ GRP Boat/ Speed Boat/ Ferry/ Driving Boat/ motor Lunch/ Survey Boat/ Inland Solar Craft/ Buoy/ Moring Buoy/ Crane Boat/ Aluminium Survey Boat |
5% |
| 89.01 to 89.07 | Concerned H.S. Code | Goods carrying Mechanical River boat Passenger Mechanical River boat
Boat other Mechanical River boat (Goods/ Passenger Carrier) |
5% |
| 90.03 | 90.03.11.00
90.03.19.00 |
Optical Plastic Frame
Optical Metal Frame (With spring or not) |
5% |
| 90.04 | 90.04,90,00 | Reading Class (Plastic Frame)
Reading Class (Metal Frame) |
5% |
| 90.04 | Concerned H.S. Code | Mattress made by coconut coir | 5% |
Part B: VAT Imposable Service
| Heading No. | H. S. Code | Description of Services | VAT Rate |
| S001 | S001.20 | Restaurant (excluding three star or above standard restaurant in residendtial hotel enlisted under civil aviation and tourism ministry, restaurant in residential hotel including bar and restaurant with bar) | 5% |
| S012 | S012.14 | Internet Establishment | 5% |
| S014 | S014.00 | Indenting Establishment | 5% |
| S026 | S026.00 | Gold smith and Platinum smith and shop of Gold and Platinum and Gold artisan | 5% |
| S048 | S048.00 | Transport Contractor (Petroleum Goods) | 5% |
| S057 | S057.00 | Electric Distributor/ Supplier | 5% |
| S069 | S069.00 | English Medium School | 5% |
| S080 | S080.00 | Ride Sharing | 5% |
| S099 | S099.10 | Information Technology Enable Service (ITES) | 5% |
Table-2
Part A: VAT Imposable Goods
| Heading No. | H. S. Code | Description of Goods | VAT Rate |
| 27.11 | Concerned H. S. Code | LP gas | 7.5% |
| 48.18 | Concerned H. S. Code | (1) Kitchen towel (24 – 26 GSM)
(2) Toilet tissue (18 – 24 GSM) (3) Napkin tissue (20 – 24 GSM) (4) Facial tissue/pocket tissue (12 – 16 GSM) (5) Hand towel/paper towel/clinical bed sheet |
7.5% |
| 48.23 | Concerned H. S. Code | Simplex Paper
Packing Paper Colored paper |
7.5% |
| 73.17 | Concerned H.S. Code | Nails
Top nails |
5% |
| 73.18
74.15 76.16 |
Concerned H.S. Code | (a) various size and types of screw, galvanized/non galvanized/ zing cutting/ nickel cutting / other metal cutting / except cutting
(b) joint (connector), nut, bolt, various size and types of galvanized/ non galvanized/ zing cutting / nickel cutting / other metal cutting / except cutting (c) Electric line hardware and poll fittings, which is made by MS and steel (Except nut bolt) |
5% |
| 82.12 | Concerned H.S. code | Baldes made from stainless steel, blades made from carbone steel strips | 5% |
| 76.15 | Concerned H. S. Code | Aluminium and kitchen or other household items, sanitary ware and tools made from aluminium | 7.5% |
| 90.04 | Concerned H. S. Code | Sunglass (made of plastic frame)
Sunglass (made of metal frame) |
7.5% |
Part B: VAT Imposable Service
| Heading No. | H. S. Code | Description of Services | VAT Rate |
| S001 | S001.10 | Non-Ac Hotel | 7.5% |
| S022 | S022.00 | Sweet store | 7.5% |
| S024 | S024.10 | Furniture manufacturer (15% VAT if manufacturer directly supply to consumer) | 7.5% |
| S024 | S024.20 | Furniture selling show room (7.5% VAT subject to the VAT paid at manufacturing stage showing tax challan, otherwise 15%) | 7.5% |
| S037 | S037.00 | Procurement Provider | 7.5% |
| S078 | S078.00 | (a) Own Branded Garments/ Apparel seller
(b) Other than own Branded Garments/ Apparel seller |
7.5% |
Table-3
Part A: VAT Imposable Goods
| Heading No. | H. S. Code | Description of Goods | VAT Rate |
| 68.10 | Concerned H.S. Code | Electric Pole | 10% |
| 73.08 | Concerned H.S. Code | Electric Pole (made by Steel Plate) | 10% |
Part B: VAT Imposable Service
| Heading No. | H. S. Code | Description of Services | VAT Rate |
| S003 | S003.10 | Motor Car Garage and Workshop | 10% |
| S003 | S003.20 | Dockyard | 10% |
| S008 | S008.10 | Printing press | 10% |
| S018 | S018.00 | Film studio | 10% |
| S023 | S023.10 | Cinema Displayer (In Hall) | 10% |
| S023 | S023.20 | Cinema Distributor | 10% |
| S031 | S031.00 | Repairing and Servicing | 10% |
| S004 | S004.00 | Construction organization | 10% |
| S036 | S036.20 | Air-conditioned water transport service | 10% |
| S042 | S042.00 | Automatic or Mechanical Sawmill | 10% |
| S047 | S047.00 | Games Organizer | 10% |
| S048 | S048.00 | Transport Contractor (Except Petroleum Goods) | 10% |
| S053 | S053.00 | Attendee of Board Meeting | 10% |
| S063 | S063.00 | Tailoring Shop and Tailors | 10% |
| S065 | S065.00 | Building, Floor and premises cleaning or maintenance Establishment | 10% |
| S076 | S076.00 | Social and Games related Club | 10% |
Table-4
Part A: VAT Imposable Goods
| Heading No. | H. S. Code | Description of Goods | VAT Amount |
| 48.01 | Concerned H.S. Code | Newsprint | Taka 1600.00 (Per Metric Ton) |
| 52.05
to 52.07 |
All H.S. Code | Cotton | Taka 5/per KG |
| 54.02 to 54.10
& 55.12 to 55.16 |
All H.S. Code | Yarn made from combination of man-made fibre and other fibre which contains the majority of man-made fibre | Taka 5/per kg |
| 69.04
|
Concerned
H.S. Code |
a) General made Brick except Machine (Non-Refractory Building Bricks), Except facing bricks | Taka 500.00 (per thousand) |
| b) General Bricks produce by Mechanical process or Machine (Non-Refractory Building Bricks), Except facing bricks | Taka 600.00 (per thousand) | ||
| c) Bricks produce by Mechanical process or Machine:
First Grade- (1) Three-hole salient Bricks (2) Ten-hole salient Bricks (3) Seventeen-hole salient Bricks (4) Multi cored Bricks |
Taka 800.00 (per thousand) | ||
| Second Grade-
(1) Three-hole salient Bricks (2) Ten-hole salient Bricks (3) Seventeen-hole salient Bricks |
Taka 800.00 (per thousand) | ||
| (d) Bricks cheeps | Taka 800.00 (per 100cft) | ||
| f) Mecad batts | Taka 600.00 (per 100cft) | ||
| 72.04 | All H.S. Code | Scrap/Ship scrap | Taka 1200 (per Metric Ton) |
| From
72.13 to 72.16 |
Concerned H.S. Code | M.S. Product:
(a) M.S goods which is produced by imported/ local collected re-rollable scrap |
Taka 1,700.00 (per Metric Ton) |
| (b) All types of Ballet and Ingot which is produced by imported/ local collected meltable scrape | Taka 1,500.00 (per Metric Ton) | ||
| (c) M.S goods which is produced from Ballet and Ingot | Taka 1,600.00 (per Metric Ton) | ||
| (d) M.S goods which is produced from Ballet and Ingot and dirt/mutable scrape | Taka 2,700.00 (per Metric Ton) |
Part B: VAT Imposable Service
| Heading No. | H. S. Code | Description of Services | VAT Amount |
| S012 | S012.20 | SIM Card or e-SIM Supplier | Taka 300 (per SIM card or per e-SIM) |
- Against the goods mentioned in column (3) under the Heading No. and their harmonized System Code respectively of the first schedule of the Custom Act, 1969 (Act No IV of 1969) mentioned in column (1) and (2) of ‘Part-A’ of Table-1, Table-2 and Table-3 and against the services mentioned column (3) under Heading No and their service code mentioned in column (1) and (2) of ‘Part-B’ of those Tables, Value Added Tax shall be imposed in the case of local supply only, in the rate mentioned in column (4).
- Against the goods mentioned in column (3) under the Heading No. and their harmonized System Code respectively of the first schedule of the Custom Act, 1969 (IV of 1969) mentioned in column (1) and (2) of ‘Part-A’ of Table-4, and against the services mentioned in column (3) under Heading and the service code mentioned in column (1) and (2) of ‘Part-B’ of the said Tables, Value Added Tax shall be imposed in the case of local supply only, in the rate mentioned in column (4).
- Notwithstanding anything mentioned in paragraph (1), the rate of VAT shall be 5 per cent in the case of supply of all goods at local trading stage. But 2.4% in the cases of medicine at local trading stage, and in case of diesel, kerosine, octane, petrol, furnace oil and LP gas, the rates of VAT shall be 2 per cent at local trading stage. Beyond those, the rates of VAT shall be 3 per cent in the case of land developer and in the case of real estate organization engaged in building sale and transfer, the rate of VAT shall be 2 per cent for 1-1600 square feet, 4.5 per cent in the case of 1601 square feet and above size and 2 per cent for re-registration of any size respectively.
- VAT shall be 1.5 per cent in the case of wholesale business subject to compliance with prescribed conditions and procedures.
Trader means such a person who in exchange of consideration sells to any other person or otherwise transfers the goods imported, purchased, acquired or collected otherwise without any change in shape, nature, characteristics or quality.
nice Article.