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| Corporate Practice bd |
VAT Deducted at Source (VDS) is a mechanism through which VAT is deducted at the point of payment for certain supplies of goods and services in Bangladesh. For the fiscal year 2024-2025, the National Board of Revenue (NBR) has outlined the applicable VDS rates on various transactions.
Here are the main points regarding VDS rates:
|
SL No. |
Name of services |
Criteria |
VDS Rate |
Remarks |
|
01 |
AC-Restaurants |
AC |
5% |
Except3star |
|
02 |
Non-AC- Restaurants |
Non AC |
5% |
|
|
03 |
Decorator & Catering Service |
|
15% |
|
|
04 |
Motor Garage or Workshop |
|
10% |
|
|
05 |
AC Hotel |
AC Hotel |
15% |
|
|
06 |
Non AC Hotel |
Non AC Hotel |
7.5% |
|
|
07 |
Construction Firm |
|
7.50% |
|
|
08 |
Lessor |
Lease Property |
15% |
|
|
09 |
Advertisement Published Organization – |
|
15% |
|
|
10 |
Printing Press provider |
|
10% |
|
|
11 |
Auctioning Firm |
Public Auction |
15% |
|
|
12 |
Land development agency |
|
2% |
|
|
13 |
Freight & Forwards Service |
Service Provider |
15% |
|
|
14 |
Surveyor agency |
Survey service |
15% |
|
|
15 |
Courier & Express mail service provider |
|
15% |
|
|
16 |
Consulting & supervising Firm |
|
15% |
|
|
17 |
Audit & Accounting Firm |
|
15% |
|
|
18 |
Security service |
|
15% |
|
|
19 |
Television online broadcasting supplier |
|
15% |
|
|
20 |
Lawyer adviser |
Professional Service |
15% |
|
|
21 |
Transport carrier |
Petroleum carrier |
5% |
|
|
22 |
Transport carrier |
Others Transport |
10% |
|
|
23 |
Rental car/Taxicab |
Car provider by rent |
15% |
|
|
24 |
Architect interior designer/ decorator |
|
15% |
|
|
25 |
Graphics designer |
|
15% |
|
|
26 |
Engineering Firm |
|
15% |
|
|
27 |
Charter Biman/Helicopter rental |
|
15% |
|
|
28 |
Purchaser of Auctioned goods |
|
15% |
|
|
29 |
Lottery Ticket seller |
|
15% |
|
|
30 |
Credit Rating Agency |
|
7.5% |
|
|
31 |
Land Building Construction Agency |
Up to 1600 square feet |
2% |
|
|
32 |
Land Building Construction Agency |
Above 1600 square feet |
4.5% |
|
|
33 |
Land Building Construction Agency |
Re-registration |
2% |
|
|
34 |
Building Yard Cleaning agency |
Cleaning Service |
10% |
|
|
35 |
Indenting Agency |
|
5% |
|
|
36 |
Event Management Service |
Service provider |
15% |
|
|
37 |
Plant /Capital Machinery rental agency |
Rental service |
15% |
|
|
38 |
Buyer of auctioned goods |
|
15% |
|
|
39 |
Electronic Laundry |
|
15% |
|
|
40 |
Amusement and Theme Park |
|
15% |
|
|
41 |
Mango Bar |
|
15% |
|
|
42 |
Different Juice (Mango, Pineapple, Guava, |
|
15% |
|
|
43 |
Energy Saving Bulb (1 to 50 Watt) |
|
15% |
|
|
44 |
Tube light |
|
15% |
|
|
45 |
Warehouse Rental Service |
|
15% |
|
|
46 |
Telephone & Internet Service |
Service Provider |
15% |
|
|
47 |
ITES service |
Service Provider |
5% |
|
|
48 |
C & F Agency Commission |
|
15% |
|
|
49 |
Travel Agency Commission |
0%[SRO No.137-Ain/2024/243-Musuk |
0% |
|
|
50 |
Community Centre |
|
15% |
|
|
51 |
Studio/Film Making place rent |
Rental service for Film Making |
10% |
|
|
52 |
Sweet manufacturer |
|
7.50% |
|
|
53 |
Film Maker |
|
10% |
|
|
54 |
Furniture manufacture |
|
7.50% |
|
|
55 |
WASA |
Water supply |
15% |
|
|
56 |
Insurance Company (except life insurance) |
|
15% |
|
|
57 |
Repairing service any Taxable goods |
|
10% |
|
|
58 |
Shipping Agent |
|
10% |
|
|
59 |
Suppliers- |
|
7.50% |
|
|
60 |
Health club & fitness Center |
Professional Service |
15% |
|
|
61 |
Honorarium for attending board Meeting |
|
10% |
|
|
62 |
Advertisement with satellite |
|
15% |
|
|
63 |
Banking –Non banking service provider |
LC Commission |
15% |
|
|
64 |
Mobile Financial Service provider |
|
15% |
|
|
65 |
Electricity service provider |
Except- 1st schedule if service provided u/s. code S057 |
5% |
|
|
66 |
AC -Tailoring shop & Tailors |
AC Tailors only |
10% |
|
|
67 |
Lottery Ticket Seller |
|
15% |
|
|
68 |
Immigration adviser |
Professional service |
15% |
|
|
69 |
Manpower Supply Service |
Professional service |
15% |
|
|
70 |
Accommodation Rental Service |
Rental Service |
15% |
|
|
71 |
Readymade cloth manufacturer |
Cloth seller |
7.50% |
|
|
72 |
Ride Sharing Service |
Except- 1st schedule if service provided u/s. code S057] |
5% |
|
|
73 |
ICT Service |
|
5% |
**** |
|
74 |
Any other Service |
Except-VAT ACT-2012,Section126 of said ACT |
15% |
|
|
75 |
Sponsorship Service |
|
15% |
|
|
76 |
On-line product Sales |
E-commerce |
5% |
|
|
77 |
Brick Manufacturer (Normal Bricks) |
Except Engine make |
500 |
Per thousand |
|
78 |
Brick Manufacturer (make by engines) |
Make by Engine |
800 |
Per thousand |
|
79 |
Brick Cheap Manufacturer (make by engines) |
Make by Engine |
800 |
Per 100 CFT |
|
80 |
Mecard bats Manufacturer (make by engines) |
Make by Engine |
600 |
Per 100 CFT |
|
81 |
Provide Trade License /Renew Trade license |
Trade license |
15% |
|
|
82 |
Fuel, Gas, Mobil, Petrol, Octane, Diesel |
Purchase from feeling station |
Exemption |
[SRO No.137/24]
|
|
83 |
Cigareetee Bidi, Tamak Contractor/Supplier |
Supplier |
10% |
|
|
84 |
Contract Agreement Against manufacturing,Process,Conversion, |
|
7% |
|