Comparative Statement of VDS & TDS as per Finance Act 2026
July 28, 2026 | by Mohmmed Ismail Miah
| Comparative statement of VDS & TDS | ||||||||
| As per Finance Act.2026 | ||||||||
| VDS Rate SRO 258 Dt. 30.06.2025 | TDS Rate SRO 273 Dt. 05.07.2026 | |||||||
| SL | Service Code | Service Code | 2025-26 | 2026-27 | U/S | Tax Rate FY 25-26 | Tax Rate FY 26-27 | |
| 1 | Social Media | S017.00 | Community Center | 15% | 15% | 90 | on Com, 10%, GB .65% | on Com, 10%, GB 1% |
| 2 | S018.00 | Cinema studio | 10% | 10% | 90 | on Com, 10%, GB .65% | on Com, 10%, GB 1% | |
| 3 | S023.10 | Cinema Programme | 10% | 10% | 90 | on Com, 10%, GB .65% | on Com, 10%, GB 1% | |
| 4 | S 052.00 | Sound and Lighting system Rent | 15% | 15% | 90 | on Com, 10%, GB .65% | on Com, 10%, GB 1% | |
| 5 | S079.00 | Social Media & Virtual Business | 7.5% | 7.5% | 90 | on Com, 10%, GB .65% | on Com, 10%, GB 1% | |
| 6 | Freight | S 015. 10 | Freight Forwarders | 15% | 15% | 113 | On Com, 8%, G B 1.50% | on Com, 10%, GB 1% |
| 7 | Event,Cleaning & Others Service | S 002.00 | Decorators & Caterers | 15% | 15% | 90 | On Com.10%, GB 2% | Gross Bill 2% |
| 8 | S 028.00 | Courier & Express Mail Service | 15% | 15% | 90 | On Com.10%, GB 2% | Gross Bill 2% | |
| 9 | S047.00 | Even Management – Game | 10% | 10% | 90 | On Com.10%, GB 2% | Gross Bill 2% | |
| 10 | S 065.00 | Cleaning of floor, yard | 15% | 15% | 90 | On Com.10%, GB 2% | on Com, 10%, GB 1% | |
| 11 | S 072.00 | Human Resource supply or management firm | 15% | 15% | 90 | On Com.10%, GB 2% | on Com, 10%, GB 1% | |
| 12 | S076.00 | Club of Game and Social | 10% | 10% | 90 | On Com.10%, GB 2% | Gross Bill 2% | |
| 13 | S 071.00 | Event Management Firm | 15% | 15% | 90 | On Com.10%, GB 2% | Gross Bill 2% | |
| 110 | convention hall, conference centre etc 5% | convention hall, conference centre etc 5% | ||||||
| 14 | S 008.10 | Printing Press | 15% | 15% | 89 | 5% or 3% | 5% or 3% | |
| 15 | Suppliers of Goods | S013.00 | Electric Londry | 10% | 10% | 4% | 3% | |
| 16 | S 033.00 | Leasing Firm (Izaradar) | 15% | 15% | 128 | 4% | 4% | |
| 17 | S057.00 | Electric Distributor | 5% | 5% | 114 | 4% | 3% | |
| 18 | Procurement Provider ,Transport ,Advertisement etc. | S 001.10/20 | AC Hotel | 15% | 15% | 90 | 5% | 5% |
| Non AC Hotel | 10% | 10% | ||||||
| Restaurant | 5.0% | 5.0% | ||||||
| 19 | S 004.00 | Construction Firm | 10% | 10% | 89 | 5% | 5% | |
| 20 | S012.14 | Internet Firm | 5% | 5% | 90 | 5% | 5% | |
| 21 | S 021.00 | Plant & Capital Mach. renting firm | 15% | 15% | 109 | 5% | 5% | |
| 22 | S 024.00 | Furniture Manuf.& Sales Center | 7.5% | 7.5% | 89 | 5% | 5% | |
| 7.5% | 7.5% | |||||||
| 23 | S026.00 | Gold & Silver Provider | Nil | Nil | 89 | 5% | 5% | |
| 24 | S036.20 | Launch Service with Air Condition | 10% | 10% | 90 | 5% | 5% | |
| 25 | S 037.00 | Procurement Provider | 10% | 10% | 89 | 5% | 5% | |
| 26 | S042.00 | Electronic Karatcal | 10% | 10% | 89 | 5% | 5% | |
| 27 | S 043.00 | Television & Online Services | 15% | 15% | 92 | 5% | 5% | |
| 28 | S 048.00 | Transport Contractor | 5% | 5% | 90 | 5% | 2% | |
| 15% | 15% | |||||||
| 29 | S 049.00 | Rent-A-Car | 15% | 15% | 90 | 5% | 2% | |
| 30 | S 054.00 | Advertisement broadcasting through satellite channel | 15% | 15% | 92 | 5% | 5% | |
| 31 | S 058.00 | Chartered Plan or Helicopter | 15% | 15% | 90 | 5% | 5% | |
| 32 | S063.00 | Tailoring Shop and Tailor With AC | 10% | 10% | 90 | 5% | 5% | |
| 33 | S078.00 | RMG Sale own brand Loacal Market | 7.5% | 7.5% | 89 | 5% | 5% | |
| 34 | S 080.00 | Ride sharing | 5% | 5% | 90 | 5% | 2% | |
| 35 | S099.10 | Information Technology Enabled Service | 5% | 5% | 90 | 5% | 5% | |
| 36 | Deduction from Commission of Letter of Credit (LC) | 96 | 5% | 5% | ||||
| 37 | Consultancy & Advising | S 014. 00 | Indenting Firm | 15% | 15% | 90 | 7.50% on Commission | 7.50% on Commission |
| 38 | S 032.00 | Consultancy & Supervisory Firm | 15% | 15% | 90 | 15% or 7.50% | 15% or 7.50% | |
| 39 | S 034.00 | Audit and Accounting Firm | 15% | 15% | 90 | 15% or 7.50% | 15% or 7.50% | |
| 40 | S 045.00 | Law Advisor | 15% | 15% | 90 | 15% or 7.50% | 15% or 7.50% | |
| 41 | Garage & workshop | S 003.10 | Motor Garage & workshop | 10% | 10% | 90 | 8% | 5% |
| 42 | S 003.20 | Dockyard | 15% | 15% | 90 | 8% | 5% | |
| 43 | Procurement Provider ,Transport ,Advertisement etc. | S 007.10 | Advertising Firm | 15% | 15% | 92 | 10% | 5% |
| 43 | S 007.20 | Advertising Firm online | 5% | 92 | 10% | 5% | ||
| 44 | S 020.00 | Survey Firm | 15% | 15% | 90 | 10% | 10% | |
| 45 | S 031.00 | Servicing of taxable goods | 15% | 15% | 90 | 10% | 10% | |
| 46 | S 040.00 | Security Service | 15% | 15% | 90 | 10% | On Com.10%, G B1% | |
| 47 | S 050.10 | Architect, Interior Designer, or Interior Decorator | 15% | 15% | 90 | 10% | 10% | |
| 48 | S 050.20 | Graphic Designer | 15% | 15% | 90 | 10% | 10% | |
| 49 | S 051.00 | Engineering Firm | 15% | 15% | 90 | 10% | 15% or 7.50% | |
| 50 | S 053.00 | Board Meeting Attendee | 15% | 15% | 90 | 10% | 20% | |
| 51 | S064.10 | Thim Park & Amusement Park | 7.5% | 7.5% | 90 | 10% | 10% | |
| 52 | S 067.00 | Immigration Adviser | 15% | 15% | 90 | 10% | 15% or 7.50% | |
| 53 | S069.00 | English Medium School | 5% | 5% | 90 | 10% | 10% | |
| 54 | S074.00 | Office Rent | 15% | 15% | 109 | 10% | 10% | |
| 54 | S083.00 | Semi Contract Asemby Testing & Packing service | 15% | 109 | 10% | 10% | ||
| 55 | S099.30 | Sponsorship Service | 15% | 15% | 90 | 10% | 10% | |
| 56 | S 099.50 | Credit Rating Agency | 15% | 15% | 90 | 10% | 10% | |
| 57 | Deduction of tax at source from export cash subsidy | 112 | 10% | 10% | ||||
| 58 | S 009.00 | Auctioneer | 15% | 15% | 133 | 10%, if sale of Tea 1% | 10%, if sale of Tea 1% | |
| 59 | S 060.00 | Buyer of Auctioned goods | 15% | 15% | 133 | 10%, if sale of Tea 1% | 10%, if sale of Tea 1% | |
| 60 | Miscellaneous Service | S 066.00 | Seller of Lottery Ticket | 15% | 15% | 118 | Income from lottery 20% | Income from lottery 25% |
| 61 | S099.20 | Miscellaneous Service | 15% | 15% | 90 | 10% | 10% | |
| 91 | Intangible Assets Tk 25 Lac 10%, Exceed Tk 25 Lac 12% | 10% | ||||||
| 94 | Com., Discount Fee 10%, 5%, 3% | Com., Discount Fee 10%, 5%, 3% | ||||||
| 62 | Land | S 010.10 | Land Developer | 2% | 2% | 89 | 6% or 4% or 3% | 6% or 3% |
| 63 | S 010.20 | Building Developer | 2% | 2% | 111 | 6% or 4% or 3% | 6% or 3% | |
| 4.50% | 4.50% | 111 | 6% or 4% or 3% | 6% or 3% | ||||
| 2% | 2% | 111 | 6% or 4% or 3% | 6% or 3% | ||||
| 64 | Suppliers of Goods | S037.00 | Computer Equipment | 7.50% | 7.50% | 89 | 5% | 5% |
| 65 | S037.00 | Fire Hydren& Alarming System | 7.50% | 7.50% | 89 | 5% | 5% | |
| 66 | S037.00 | Office Equipment | 7.50% | 7.50% | 89 | 5% | 5% | |
| 67 | S024.00 | Furniture Manuf.& Sales Center | 7.50% | 7.50% | 89 | 5% | 5% | |
| 68 | S024.00 | Furniture Manuf.& Sales Center | 7.50% | 7.50% | 89 | 5% | 5% | |
| 69 | S037.00 | Ventilatiation Exhaust Fan | 7.50% | 7.50% | 89 | 5% | 5% | |
| 70 | S037.00 | Tools & Equipment | 7.50% | 7.50% | 89 | 5% | 5% | |
| 71 | S037.00 | Plant & Machinery | 7.50% | 7.50% | 89 | 5% | 5% | |
| 72 | S004.00 | Building & Construction | 7.50% | 7.50% | 89 | 5% | 5% | |
| 73 | Vehicles | 0% | 0% | 89 | 5% | 5% | ||
| TDS (Withholding Tax Rates ) | ||
| Finance Act 2026 – Bangladesh | ||
| Compiled reference: sections 86–139 of the Income Tax Act, covering withholding on payments to residents, resident contractors/suppliers, non-residents, and tax collection at source. | ||
| Section | Description of Service | TDS Rate |
| 86 | Salaries | Average rate |
| 88 | Beneficiary of Participation Fund, Welfare Fund, etc. | 10% |
| 90 | Payment for services – Advisory or consultancy | 15% – For natural persons |
| 7.5% – Other than natural person | ||
| 90 | Payment for services – Professional service | 15% – For natural persons |
| 7.5% – Other than natural person | ||
| 90 | Payment for services – Technical services fee, technical know-how or technical assistance fee | 15% – For natural persons |
| 7.5% – Other than natural person | ||
| 90 | Catering, collection & recovery, PR, event management, training/workshops, packing & shifting, and other similar services | 2% on total bill |
| 90 | Cleaning service, private security, supply of manpower, creative media service, print & electronic media agency service | a) On commission or fee: 10% |
| b) On gross bill amount: 1% | ||
| (Where both shown, minimum withholding is 10% commission on gross bill) | ||
| 90 | Indenting commission | 7.50% |
| 90 | Meeting fees, training fees or honorarium | 20% |
| 90 | Mobile network operator | 10% |
| 90 | Credit rating agency | 10% |
| 90 | Motor garage or workshop | 5% |
| 90 | Private container port or dockyard service | 5% |
| 90 | Shipping agency commission | a) On commission or fee: 10% |
| b) On gross bill amount: 1% | ||
| 90 | Stevedoring/berth operation | a) On commission or fee: 10% |
| b) On gross bill amount: 5% | ||
| 90 | Transport service, carrying service, vehicle rental service, repair and maintenance service | 2% |
| 90 | Any other service under any sharing economy platform incl. ride sharing, coworking space providing service and accommodation providing service | 2% |
| 90 | Wheeling charge for electricity transmission | 3% |
| 90 | Internet service | 5% |
| 90 | Service delivery agents engaged in mobile financial services or channel partners of MFS | 10% |
| 90 | Freight Forwarding Agent | a) On commission or fee: 10% |
| b) On gross bill amount: 1% | ||
| 90 | Any other service which is not deductible as per any section of this act | 10% |
| 91 | Payment for intangible property/asset | 10% |
| 92 | Advertising bill of media (Print/TV/Radio) | 5% |
| 94 | Commission, discount, fees etc. | 10%, 1.5%, 3% and 5% |
| 95 | Travel agent | 0.30% |
| 96 | LC commission | 5% |
| 97 | Payment through local LC | 3% – purchasing goods for trading or processing |
| 1.5% – extending the credit facility to any distributor | ||
| 1% – purchasing yarn | ||
| 2% – purchasing fruits and computer and computer accessories | ||
| 0.5% – purchasing grocery items | ||
| 2% – selling cement, iron/iron products, and ferro-alloy products (excl. MS billets) | ||
| 99 | Excess premium on life insurance policy | 5% |
| 100 | Insurance commission | 5% |
| 101 | Fees for surveyors of general insurance company | 15% |
| 102 | Interest on savings deposit and fixed deposit, etc. | 20% – Trust, AOP, and company |
| 10% – Others | ||
| 104 | Interest on loans (non-bank/finance company) | 10% |
| 105 | Interest earned on savings certificates | 10% |
| 106 | Interest earned from securities | 10% |
| 108 | IGW and ICX for international call | 1.5% and 7.5% |
| 109 | Rent payment | 10% |
| 110 | Payment to convention hall, conference centre | 10% |
| 111 | Compensation against acquisition of property | 6% for property in city corporation, pourashava, cantonment board or 3% for other area |
| 112 | Export cash subsidy | 5% |
| 112(A) | Payment for jewelry | 0.50% |
| 114 | Purchase of power/electricity | 3% |
| 115 | Real estate developer payment to landowner | 15% |
| 116 | Commission or remuneration paid to agent of foreign buyer | 7.50% |
| 117 | Dividends | 20% – if the shareholder is a company. |
| 15% – if the shareholder is a person other than a company | ||
| 118 | Income from lottery, etc. | 25% |
| Se119 | 3. Withholding Tax from Non-Residents | |
| 120 | Imported goods | 0% to 20% or Taka 600 per ton based on specified H.S. Codes |
| 121 | Manpower export/ recruiting agents | 10% |
| 122 | Commission from Clearing & Forwarding | 10% |
| 123 | Export of goods | 1% |
| 124 | (a) Remittance of: service charge, fees, commission, revenue sharing etc. | 5% |
| (b) In case of freight forwarder | 1% or 10% on commission – whichever is higher | |
| 125 | Transfer, etc. of property (Land/Flat/Apartment) | Land: 12 lakh per decimal; Flat: Taka 1,000 per sq. meter; or 10% of deed value (whichever is higher) |
| 126 | Developer or real estate development business | Land 5% of Deed value |
| – Residential building Taka 1,600 per square meter | ||
| – Commercial building Taka 6,500 per square meter | ||
| 127 | Commission on govt. stamp, court fee, cartridge paper etc. | 10% |
| 128 | Lease of property | 4% |
| 129 | Cigarette manufacturers | 10% |
| 130 | Brick manufacturers | Depends on number of sections/volumetric capacity |
| 130A | Retailers | 0.20% |
| 131 | Trade license issue/renewal | BDT 3,000 (Dhaka North, Dhaka South & Chattogram City Corporations) |
| BDT 2,000 (other City Corporations) | ||
| BDT 1,000 (District HQ Municipalities) | ||
| BDT 500 (other Municipalities) | ||
| 132 | Shipping business of a resident | 5% / 3% |
| 133 | Sale of goods or property by public auction | 10%; (Sale of tea 1%) |
| 134 | Transfer of non-listed share | 15% |
| 135 | Transfer of securities | 15% |
| 136 | Transfer of shares of shareholders of stock exchange | 15% |
| 137 | Member of Stock Exchanges | 0.03% |
| 137(A) | Members of registered clubs | 10% |
| 138* | Commercially operated motor vehicles | Depend on type of vehicles |
| 139* | Shipping business | Depend on type of vessels |
| 2. TDS from Resident Contractors and Suppliers | ||
| SI. | Description of Service | TDS Rate |
| 1 | In case of an industrial undertaking engaged in MS Billets and locally purchased of MS Scrap | 0.50% |
| 2 | Supply of oil by marketing companies (petroleum oil and lubricants) | 0.60% |
| 3 | Supply of oil by dealer or agent of petroleum oil market company | 1% |
| 4 | Supply of paddy, rice, wheat, pulses, salt, edible oil, seeds, etc. | 0.50% |
| 5 | Supply of gold, silver, jewelry | 0.50% |
| 6 | For the supply of yarn | 1% |
| 7 | Supply of all kinds of fruits | 2% |
| 8 | Industrial establishments (iron, ferro alloy, ceramic, or cement) | 2% |
| 9 | Sub-contracts for 100% export-oriented garment industries | 1% |
| 10 | Supply of oil by oil refinery activities | 1% |
| 11 | Company engaged in gas distribution | 0.60% |
| 12 | Company engaged in gas transmission | 3% |
| 13 | Supply of Extra High Voltage Power Cable (local manufacturer) | 3% |
| 14 | Supply of books to a person other than the Govt. | 3% |
| 15 | Supply of recycled lead | 1% |
| 16 | Supply of industrial raw materials to a manufacturer | 3% |
| 17 | In case of supply of: (a) goods not mentioned in serial no. 1-12 (b) other cases mentioned in section 89 | 5% |
| 18 | For manufacturing, process or conversion, construction work, engineering or similar other works | 5% |
| 19 | For the supply of Raw-Materials in cigarettes, bidi, chewing tobacco, gul, or any other tobacco industries | 10% |
| 20 | For the supply of Raw-Materials used in recycling industries | 1% |
| Se119 | 3. TDS from Non-Residents | |
| SI. | Description of Service | TDS Rate |
| 1 | Advisory or consultancy service – (a) Natural persons (b) Other than natural person | 20% |
| 10% | ||
| 2 | Pre-shipment inspection service | 20% |
| 3 | Professional service – (a) Natural persons (b) Other than natural person | 20% |
| 10% | ||
| 4 | Technical services, technical know-how or technical assistance – (a) Natural persons (b) Other than natural person | 20% |
| 10% | ||
| 5 | Architecture, interior design or landscape design, fashion design or process design | 15% |
| 6 | Certification, rating etc. | 15% |
| 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 | 15% |
| 11 | Royalty, licence fee or payments related to intangible assets | 20% |
| 12 | Interest | 10% |
| 13 | Advertisement broadcasting | 15% |
| 14 | Advertisement making or digital marketing | 10% |
| 15 | Air transport or water transport excluding scope mentioned in section 259 and 260 | 6% |
| 16 | Contractor or sub-contractor or sub-sub-contractor services provided against manufacturing, processing, conversion, construction or service of similar nature | 6% |
| 17 | Supply of goods | 6% |
| 18 | Capital gain | 15% |
| 19 | Insurance premium | 5% |
| 20 | Rental of machinery, equipment etc. | 7.50% |
| 21 | Dividend – (a) company, fund and trust (b) any other person not being a company, fund and trust | 20% |
| 25% | ||
| 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 | 15% |
| 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 | Bandwidth payment | 10% |
| 29 | Courier service | 10% |
| 30 | Any other payments | 20% |
| VDS (Withholding VAT) Rates | ||
| Finance Act 2026 – Bangladesh | ||
| Compiled reference: VAT rates to be withheld at source by the deducting authority, by service code, under the Value Added Tax and Supplementary Duty Act. | ||
| Service Code | Description of Services | VAT Rate |
| S001.10 | AC Hotel | 15% |
| S001.10 | Non-AC Hotel | 10% |
| S001.20 | Restaurant | 5% |
| S002.00 | Decorators and caterers | 15% |
| S003.10 | Motor car garage and workshop | 10% |
| S003.20 | Dockyard | 15% |
| S004.00 | Construction firm (7.5% on agreement signed prior to 1 July 2025) | 10% |
| S007.10 | Advertising firm | 15% |
| S007.20 | Online Advertising* | 5% |
| S008.10 | Printing press | 15% |
| S009.00 | Auction firm | 15% |
| S010.10 | Land developer | 2% |
| S010.20 | Building construction firm | |
| Up to 1,600 square feet | 2% | |
| Above 1,600 square feet | 4.50% | |
| Reregistration irrespective of size | 2% | |
| S014.00 | Indenting agency | 15% |
| S015.10 | Freight Forwarders | 15% |
| S017.00 | Community Center | 15% |
| S020.00 | Survey firm | 15% |
| S021.00 | Plant or capital machinery rental firm | 15% |
| S024.00 | Furniture distributors | |
| a. Manufacturing stage (if manufacturer directly delivers to consumer – VAT 15%) | 7.50% | |
| b. Selling stage (showroom) (subject to 7.5% VAT challan at manufacturing stage, otherwise 15%) | 7.50% | |
| S028.00 | Courier and express mail service | 15% |
| S031.00 | Repair and maintenance service firm | 15% |
| S032.00 | Consultancy and supervisory firm | 15% |
| S033.00 | Lessor | 15% |
| S034.00 | Audit and accounting firm | 15% |
| S037.00 | Procurement provider | 10% |
| S040.00 | Security service | 15% |
| S043.00 | Program aired through television or online platform | 15% |
| S045.00 | Legal advisor | 15% |
| S048.00 | Transport contractor: | |
| i) Transportation of petroleum products | 5% | |
| ii) Other goods | 15% | |
| S049.00 | Rent-a-car service provider | 15% |
| S050.10 | Architect, interior designer or interior decorator | 15% |
| S050.20 | Graphic designer | 15% |
| S051.00 | Engineering firm | 15% |
| S052.00 | Sound and lighting accessories provider | 15% |
| S053.00 | Board meeting participants | 15% |
| S054.00 | Advertisement through satellite channel | 15% |
| S058.00 | Chartered air or helicopter rental firm | 15% |
| S060.00 | Buyer of auctioned goods | 15% |
| S065.00 | Cleaning and maintenance services of floors, compounds etc. | 15% |
| S066.00 | Seller of lottery ticket | 15% |
| S067.00 | Immigration Advisor | 15% |
| S071.00 | Event management | 15% |
| S072.00 | Human resource supplier or management | 15% |
| S083.00 | Semiconductor assembly, testing and packaging services** | 15% |
| S099.10 | Information technology enable services | 5% |
| S099.20 | Miscellaneous services | 15% |
| S099.30 | Sponsorship services | 15% |
| S099.50 | Credit rating agency | 15% |
| VDS & TDS as per Economic Code | |||
| Economic Code | Description | VAT Rates | Advance Tax Deduction |
| 3311117 | Books & Periodicals | 10% | 5% |
| 3311218 | Publication | 15% | 5% |
| 3311219 | Office Building Rent | 15% | 10% |
| 3311313 | Outsourcing/Manpower Supply | 15% | 5% |
| 3321016 | Transportation Expenses | 15% | 2% |
| 3631013 | Training | 15% | 10% |
| 3621048 | Food Items | 10% | 5% |
| 3621088 | Health Items | 10% | 5% |
| 3650100 | Security Service Items | 15% | 5% |
| 3650110 | Computer Items | 10% | 5% |
| 3650120 | Printing & Binding | 15% | 5% |
| 3650140 | Stamp & Seal | 10% | 5% |
| 3650150 | Other Machineries | 10% | 5% |
| 3651133 | Business Items | 10% | 5% |
| 3651616 | Clothing | 10% | 5% |
| 3627206 | Honorarium | — | 20% |
| 3679103 | Legal/Legal Fee | 10% | 5% |
| 3658101 | Notary Service Fee | 15% | 2% |
| 3658102 | Furniture Supply | 15% | 2% |
| 3658104 | Computer Supply | 15% | 2% |
| 3658155 | Other Equipment & Accessories Supply | 15% | 2% |
| 3658160 | Residential Building | 15% | 5% |
| 3658167 | Non-Residential Building | 15% | 5% |
| 3658180 | Other Buildings & Structures | 15% | 5% |
| 4111201 | ICT Equipment Purchase | 5% | 5% |
| 4111202 | Computer & Accessories Purchase | 10% | 5% |
| 4111204 | Telecommunication Equipment Purchase | 10% | 5% |
| 4111206 | Electrical Equipment Purchase | 10% | 5% |
| 4111207 | Household Equipment Purchase | 10% | 5% |
| 4111200 | Office Equipment Purchase | 10% | 5% |
| 4111204 | Furniture Purchase | 15% | 5% |
| 4111206 | Other Equipment & Accessories Purchase | 10% | 5% |
| 4111209 | Computer Software Purchase | 10% | 5% |
| VDS & TDS as per Economic Code | |||
| Economic Code | Description | VAT Rates | Advance Tax Deduction |
| ৩৩১১১০২ | পরিষ্কার পরিচ্ছন্নতা সামগ্রী | ১০.০০% | ৫.০০% |
| ৩৩১১১০৪ | আপ্যায়ন, হোটেল ও রেস্টুরেন্ট | ১০.০০% | ৫.০০% |
| ৩৩১১১০৬ | বাস/ট্রাক/রেল/নৌ পরিবহন | ১৫%/১০%/৫% | ৫.০০% |
| ৩৩১১১১০ | আইন সংক্রান্ত ব্যয় | ১৫.০০% | ১৫.০০% |
| ৩৩১১১১১ | প্রশিক্ষণ/সেমিনার/কনফারেন্স ব্যয় | ১৫.০০% | ৮.০০% |
| ৩৩১১১১৬ | কুরিয়ার | ১৫.০০% | ৮.০০% |
| ৩৩১১১১৭ | ইন্টারনেট | ৫.০০% | ৫.০০% |
| ৩৩১১১২৫ | প্রচার-বিজ্ঞাপন ও পেপার বিজ্ঞাপন | ১৫.০০% | ৫% এবং মাসিক চার্জ ২% |
| ৩৩১১১২৭ | বইপত্র সামগ্রিকী | ১০.০০% | ৫.০০% |
| ৩৩১১২২৮ | প্রকাশনা | ১৫.০০% | ৫.০০% |
| ৩৩১১২২৯ | অফিস ভবন ভাড়া | ১৫.০০% | ১০.০০% |
| ৩৩২১১০৩ | আউটসোর্সিং/ মানব সম্পদ সরবরাহ | ১৫.০০% | ৫.০০% |
| ৩৩২১০১৬ | পরিবহন ব্যয় | ১৫.০০% | ২.০০% |
| ৩৬২১০৪৩ | প্রশিক্ষণ | ১৫.০০% | ১০.০০% |
| ৩৬৫২১০৪ | পণ্য সামগ্রী | ১০.০০% | ৫.০০% |
| ৩৬৫২১০৮ | স্বাস্থ্যবিধান সামগ্রী | ১০.০০% | ৫.০০% |
| ৩৬৫০১৫০ | নিরাপত্তা সেবা সামগ্রী | ১৫.০০% | ৫.০০% |
| ৩৬৫১৫২ | কম্পিউটার সামগ্রী | ১০.০০% | ৫.০০% |
| ৩৬৫০১০২ | মুদ্রণ ও বাঁধাই | ১৫.০০% | ৫.০০% |
| ৩৬৫০১০৪ | স্ট্যাম্প ও সিল | ১০.০০% | ৫.০০% |
| ৩৬৫১১৬৩ | অন্যান্য যন্ত্রপাতি | ১০.০০% | ৫.০০% |
| ৩৬৫১১০৩ | ব্যবহার্য সামগ্রী | ১০.০০% | ৫.০০% |
| ৩৬৫৭৬১৬ | পোশাক | ১০.০০% | ৫.০০% |
| ৩৬৫৭১০৫ | সম্মানী | — | ২০.০০% |
| ৩৬৫৭১০৩ | আইনজ্ঞ/কৌঁসুলিবাদ | ১০.০০% | ৫.০০% |
| ৩৬৫৮৮০১ | নোটারিয়াল সেরভান্ড | ১৫.০০% | ২.০০% |
| ৩৬৫১৮০২ | আসবাবপত্র সরবরাহ | ১৫.০০% | ২.০০% |
| ৩৬৫১৮০৪ | কম্পিউটার সরবরাহ | ১৫.০০% | ২.০০% |
| ৩৬৫১৮০৫ | অন্যান্য যন্ত্রপাতি ও সরঞ্জামাদি সরবরাহ | ১৫.০০% | ২.০০% |
| ৩৬৫১৮০৬ | আবাসিক ভবন | ১৫.০০% | ৫.০০% |
| ৩৬৫১৮৪০ | অআবাসিক ভবন | ১৫.০০% | ৫.০০% |
| ৩৬২১৮৬৭ | অন্যান্য ভবন ও স্থাপনা | ১৫.০০% | ৫.০০% |
| ৪১১১২০১ | তথ্য ও যোগাযোগ প্রযুক্তি সরঞ্জামাদি ক্রয় | ৫.০০% | ৫.০০% |
| ৪১১১২০২ | কম্পিউটার ও আসবাবপত্রের ক্রয় | ১০.০০% | ৫.০০% |
| ৪১১১২০৪ | টেলিযোগাযোগ সামগ্রী ক্রয় | ১০.০০% | ৫.০০% |
| ৪১১১২০৬ | বৈদ্যুতিক সরঞ্জামাদি ক্রয় | ১০.০০% | ৫.০০% |
| ৪১১১২০৭ | গৃহস্থালী সরঞ্জামাদি ক্রয় | ১০.০০% | ৫.০০% |
| ৪১১১২০০ | অফিস সরঞ্জামাদি ক্রয় | ১০.০০% | ৫.০০% |
| ৪১১১২০৮ | আসবাবপত্র ক্রয় | ১৫.০০% | ৫.০০% |
| ৪১১১২০৬ | অন্যান্য যন্ত্রপাতি ও সরঞ্জামাদি ক্রয় | ১০.০০% | ৫.০০% |
| ৪১১১২০৯ | কম্পিউটার সফটওয়্যার ক্রয় | ১০.০০% | ৫.০০% |
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