Foreign Exchange Rate of Taka Today

VAT Deducted at Source (VDS)

 

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 2025-2026, 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
01	AC-Restaurants	AC	5%
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	10%
07	Construction works/Firms(Builders)		10%
08	Lessor(Izaradar)	Lease Property	15%
09	Advertisement Published Organization		15%
10	Printing Press  Except Books, Journal		15%
11	Auctioning Firm	Public Auction	15%
12	Land development agency		2%
13	Freight & Forwards Service	Service Provider	15%
14	Surveyor  Firm	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	15%
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		15%
31	Land Building Construction Firm	Up to 1600 square feet	2%
32	Land Building Construction Firm	Above 1600 square feet	4.5%
33	Land Building Construction Firm	Re-registration	2%
34	House  Cleaning & maintenance service	Cleaning Service	15%
35	Indenting service(commodity Brokerage service)		15%
36	Event Management Service	Service provider	15%
37	Plant /Capital Machinery rental service	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/Shop		7.50%
53	Film Maker		10%
54	WASA	Water supply	15%
55	Insurance Company (except life insurance)		15%
55	Shipping Agent		15%
57	Health club & fitness Center	Professional Service	15%
58	Honorarium  for attending board Meeting		15%
59	Advertisement broadcasting firm with satellite		15%
60	Banking –Non banking  service  provider	LC Commission	15%
61	Mobile Financial Service provider		15%
62	Electricity service provider(except use in irrigation)	Except- 1st schedule if service provided u/s. code S057	5%
63	Tailoring shop & Tailors(Except AC shop)		10%
64	Lottery Ticket Seller		15%
65	Immigration adviser	Professional service	15%
66	Manpower Supply Service	Professional service	15%
67	Ride Sharing Service	Except- 1st schedule if service provided u/s. code S057]	5%
68	ICT Service		5%
69	Any other Service	Except-VAT ACT-2012,Section126 of said ACT	15%
70	Sponsorship Service		15%
71
72	Brick Manufacturer (Normal Bricks)	Except Engine make	500
73	Brick Manufacturer (make by engines)	Make by  Engine	800
74	Brick  Cheap Manufacturer (make by engines)	Make by  Engine	800
75	Mecard bats  Manufacturer (make by engines)	Make by  Engine	600
76	Provide Trade License /Renew Trade license	Trade license	15%
77	Fuel, Gas, Mobil, Petrol, Octane, Diesel	Purchase from feeling station	Exemption
78	Cigarette Bidi, Tamaki Contractor/Supplier	Supplier	10%
89	Contract Agreement Against manufacturing, Process, Conversion,		7%
80	Dockyard		15%
81	Storage & ware housing		15%
82	Port charge For Import & export		15%
83	Video Cassette shop		15%
84	Video game shop		15%
85	Audio video recording shop		15%
86	Audio video CD shop
87	Telephone, Tele printer, Telex , Fax		15%
88	Internet service provider except to educational institution		5%
89	Sim card or E sim provider company		Tk.300 per sim
90	Machine base laundry service		15%
91	Clearing & forwarding Agency		15%
92	Cinema Hall		10%
93	Cinema Distributor		10%
94	Furniture manufacture direct sale  to consumer		15%
95	jewelry shop		5%
96	Beauty parlor		15%
97	Repairing service organization		15%
98	AC Bus service		15%
99	AC water vessel service		10%
100	AC Train		15%
101	Satellite cable operator		15%
102	Satellite channel distributor		15%
103	Security service		15%
104	Marriage media		15%
105	Auto or Mechanical saw mill		15%
106	Online media provider		15%
107	BRTA service		15%
108	Sports organization		10%
109	Sound & Lighting Service		15%
110	Participants of the board meeting		15%
111	Credit card service		15%
112	Money exchange service		15%
113	Coaching center		15%
114	English medium school		5%
115	Rent for office space		15%
116	Online goods selling		15%
117	Social & Sports related club		10%
118	Insurance company(Except overseas insurance of  sea going ship in bd)		15%
119	Procurement Provider(except Tiffin supply to school, Cotton supply, Waste & scrap supply, Cullet ,Jute product Old batteries supply)		10%
120	Organizer of cultural program for foreign Artist		15%
121	Rent of office space or building used for commercial purposes (except maximum150 squire feet)		15%
122	Seller of readymade Garments( having own Brand)		10%
123	Seller of readymade Garments(without  having own Brand)		7.50%