SL.

Heads

Withholding authority

Rate

To be paid
in favour of

01.

Salaries [S-50]

Any person responsible
for making such payment.

deduction at average
rate

Respective
Zone.

Salaries
(Government)
[Sub-section (1A)
of section 50]

Drawing and
Disbursing Officer
(DDO)

deduction at the average rate

Respective
Zone.

02.

Discount on the
real value of
Bangladesh
Bank Bills [S-50 A]

Any person responsible
for making such payment.

maximum rate

LTU

03.

Interest or profit on
securities [S-51]

Any person responsible for issuing any security of the government or approved by the govt.

5%

LTU

04.

(a) Execution of
contract, other than a contract for
providing or rendering a service mentioned in any other section of Chapter VII.
(b) Supply of goods;
(c)Manufacture, process or conversion;
(d) Printing, packaging or binding
(Section 52 & Rule 16)

specified person as mentioned in section 52
(i)    the Government, or any authority, corporation or body
of the Government, including its units, the activities of which are authorized by any Act, Ordinance, Order or instrument having the force of law in Bangladesh;
(ii)    a project, program or activity where the Government has any financial or operational involvement;
(iii)    a joint venture or a consortium;
(iv)    a company as defined in clause (20) of section 2 of this Ordinance;
(v)    a co-operative bank;
(vi)    a co-operative society;
(vii)    a financial institution;
(viii)    a Non-Government
Organization registered with the NGO Affairs Bureau;
(ix)    a school, a college, an institute or a university;
(x)    a hospital, a clinic or a diagnostic centre;
(xi)    a trust or a fund;

(xii) A Firm

(xiii) a public-private partnership;

(xiv) a foreign contractor, a foreign enterprise or an association or a body established outside Bangladesh ; and

(xv) any artificial judicial person not mentioned above;

1. payment method against the execution of contract

1. Where base amount does not exceed taka 15 lakh---------2%
2. Where base amount exceeds taka 15 lakh but does not exceed taka 50 lakh---------3%
3. Where base amount exceeds taka 50 lakh but does not exceed taka 1 crore--------4%
4. Where base amount exceeds taka 1 crore --------5%

• In Case of oil supplied by oil marketing companies upto------2 lac --------------------NIL if payment exceeds 2 lac--------0.60%
• oil supply by agent or dealer of marketing company ---------1%
• Oil supplied by oil refinery company ----------3%
• Gas supplied by gas transmission company ---- 3%
• Gas supplied by gas distribution company ---- 3%
• In case of an industrial undertaking engaged in producing cement, iron products except MS Billets, On any amount ---- 3%
• In case of an industrial undertaking engaged in production MS Billets, On any amount ---- 0.5%
• Provided that the rate of tax shall be fifty percent (50%) higher if the payee dose not have a twelve-digit taxpayer’s identification number at the time of making the payment
   

Dhaka
Zone-2,
Dhaka.

Chittagong
Zone-2, Ctg.

Other
Respective
 Zone.

05.

Royalties, franchise, fee for issuing license, brand name, patent, invention, formula, process, method, design, pattern, know-how, copyright, trade inark , trade name, literary or musical or artistic composition, survey, study, forecast, estimate, customer list or any other intangibles. (Section 52A)

Specified person
as mentioned in
section 52 and section
No. 04
Page-158

Where base amount dose not exceed taka 25 lakh 10%
Where base amount dose not exceed taka 25 lakh 12%

Dhaka
Zone-8,

Chittagong
Zone-2,
Ctg.

Other
Respective
Zone.

06.

** Description of service
and payment

Rate of deduction of tax

2019-2020

Where base
amount does
not exceed
Tk. 25 lakh

Where base
amount
exceeds
Tk. 25 lakh

01.

Advisory or consultancy service

10%

12%

Dhaka- Zone-8, Dhaka
Ctg. Zone-2 Ctg.
Other Respective Zone

02.

(2) Professional service, Technical services fee, Technical assistance fee. (excluding professional services by doctors) (Section 52AA)

10%

12%

Dhaka- Zone-10, Dhaka
Ctg. Zone-2 Ctg.
Other Respective Zone

03.

(i) Catering service;

(ii) Cleaning service;

(iii) Collection and recovery service;

(iv) Private security service;

(v) Manpower supply service;

(vi) Creative media service;

(vii) Public relations service;

(viii) Event management service;

(ix) Training, workshop, etc.

Organization and

Management service;

(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%
1.5%

12%
2%

Dhaka Zone-14,
Chittagong Zone-2,
Ctg. Other Respective
Zone.

04.

Media buying agency service

(a) on commission or fee

(b) on gross bill amount

10%
1.5%

12%
2%

-Do

05.

Indenting commission

6%
 

8%
 

-Do

06.

Meeting fees, training fees or honorarium

10%

                             12%

-Do

07.

Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations

10%

                             12%

-Do

08.

Credit rating agency

10%

                             12%

-Do

09.

Motor garage or workshop

06%

                             08%

-Do

10.

Private container port or dockyard service

06%

                             08%

-Do

11.

Shipping agency commission

06%

                             08%

-Do

12.

Stevedoring/berth operation commission

10%

12%

-Do

13.

Transport service, car rental

03%

04%

-Do

14.

Any other service which is not mentioned in

Chapter VII of this Ordinance and is not a

service provided by any bank, insurance or

financial institutions-Section 52AA

10%

12%

-LTU

07.

C&F agency
commission
[S-52AAA]

Commissioner of
customs

10%

Dhaka Zone-15,
Chittagong
Zone-3, Ctg.
Other Respective
Zone.

08.

Manufacturer of
non mechanical
cigarette
(Bidi)
(Section 52B)

Any person
responsible for
selling banderols
to a manufacturer
of cigarettes.

10% of the value of
the banderols

Dhaka Zone-10,
Chittagong
Zone-4, Ctg.
Other Respective
Zone.

09.

Compensation
against acquisition
of property [Sec
52C]

Any person responsible
for payment ofsuch
compensation

(a). 2% of the amount of
such compensation against
the immovable property
situated within City Corporation, Paurashava  or Cantonment Board
(b). 1% of the amount of
such compensation against
the immovable property  situated outside the jurisdiction of City Corporation, Paurashava  or Cantonment Board

Dhaka Zone-15.
Chittagong Zone-2,
Ctg. Other
Respective Zone.   

10.

Interest on saving
instruments [Sec 52D]

Any person responsible for
making such payment

    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)

Dhaka Zone-10.
Chittagong Zone-4,
Ctg. Other
Respective Zone.

11.

Payment to a beneficiary of Workers’ Participation Fund (Section 52DD)

Any person responsible
for making payment from such fund to a beneficiary

5%

All over Bangladesh
(other than
Chittagong) :
Zone-3, Dhaka
Chittagong Zone-2,
Chittagong

12.

Brick Manufacturer
[Sec 52F]

Any person responsible for issuing any permission
or renewal of permission for manufacture of bricks.

Tk.45,000/- for one section brick field, Tk.70,000/- for one and half section brick field, Tk. 90,000/- for two section brick field, Tk.1,50,000/- for automatic brick field

Dhaka Zone-7.
Chittagong Zone-4,
Ctg. Other
Respective Zone.

13.

Commission of
letter of credit
[Sec 52I]

Any person responsible
for opening letter of credit.

5%

LTU, Dhaka.
Chittagong
Zone-2, Ctg.

14.

Travel agent
(Section 52JJ)

Any person responsible for paying commission, discount or any benefit for selling air tickets or cargo carriage

0.30% of the total value of the tickets of the airlines or any charge for carrying cargo by air at the line of payment to at the time of payment to such resident.

DhakaZone-4,
Dhaka.
Chittagong
Zone-2, Ctg.

15.

Renewal of
trade license by
City
Corporation or
Paurashava
[Sec 52K]

City Corporation or
Paurashava

Tk. 3000/- for Dhaka (North City Corporation Dhaka South City Corporation & Chittagong City

Corporation; Tk.2000/- for any other City Corporation; Tk.1000/- for any paurashava of any district headquarters.Tk. 500 for any other area

DhakaZone-3,
Dhaka.
Chittagong
Zone-2, Ctg.
Other
Respective Zone.

16.

Freight forward
agency commission
[Sec 52M]

Any person responsible
for making such payment.

15%

Dhaka Zone-6,
Dhaka.
Chittagong Zone-3,
Ctg. Other
Respective Zone.

17.

Rental Power
Company [Sec 52N]

Bangladesh Power            Development Board during payment to any power generation company against power purchase.

6%

Dhaka Zone-13.
Chittagong Zone-3,
Ctg. Other
Respective

18.

Foreign technician
serving in diamond
cutting [Sec 52O]

Employer.

5%

Zone-9, Dhaka.

19.

For services from
convention hall,
conference centre etc.
[Sec 52P]

Any person, being a         corporation, body or authority established by or under any law including any company or enterprise owned,  controlled or managed by it, or a company registered under ‡Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb),  any  Nongovernment Organization registered with N.G.O Affairs Bureau or any university or medical college or dental college or engineering college

5%

Dhaka-Zone- 4,
Dhaka.
Chittagong
Zone-2, Ctg.
Other
Respective Zone

20.

Any income in connection with any service provided to any foreign person by a resident person
(Section 52Q

Paying or crediting authority (Banks or  Financial                     institutions)

10%

Zone-11, Dhaka.

21.

International
gateway service
in respect of
phone call.
(Section 52R)

1. The respective bank, in the case of the amount credited to the account of an International Gateway (IGW) Services operator;
2. IGW services operator, in the case of the amount paid or credited to the account of (ICX), Access Network Services (ANS) or others

(2A) In respect of outgoing international calls, the provider of Interconnection Exchange (ICX) services

or Access Network Services (ANS)

1. 1.5% of total revenue received by
   IGW services operator.
   (2) 7.5% of revenue paid or credited to ICX, ANS and others

             (2A) 7.5% on the whole amount so                   paid or credited at the time of payment or credit

Zone-15, Dhaka.

22.

Payment in excess of premium paid on life insurance policy (Section 52T)

Any person responsible for paying to a resident, any sum in excess of premium paid for any life insurance policy maintained with any life insurance company

5%

Gazipur Zone.

23.

Payment on
account of
purchase
through local
L/C
(Section 52U)

Respective Bank or
Financial Institute

3% on the amount paid or credited not being in the nature of Distributor Financing 1% on the amount paid or credited in case of Distributor Financing Agreement

.

Chittagong-
& Coxbazar
distZone-2,
Ctg.
All other
distsLTU,
Dhaka.

24.

Payment of fees, revenue sharing etc. by cellular mobile phone operator (Section 52V)

The principal officer of a cellular mobile phone  operator company  responsible for making such payment

10%

LTU

25.

Import [Sec 53
& Rule 17A]

The Commissioner of
Customs.

(a) 5% (general rate)
(b) 2% on certain imported goods
(c) Tk. 800 per ton in case of import of certain items

Dhaka Zone-14.
Chittagong
Zone-1, Ctg.
Other
Respective Zone.

26.

House property
[Sec 53A]

The Government or any authority, corporation or body or any company or any banking company or any co-operative bank or any NGO run or supported by any foreign donation or any university or medical college or dental college or engineering college or any college or school or hospital or clinic or diagnostic center as tenant.

5% of the gross
rent

Dhaka Zone-7,
Chittagong
Zone-2, CTG
Other
Respective
Zone

27.

Shipping business
of a resident
[Sec 53AA]

Commissioner of Customs or any other authority duly authorized.

5% of total freight  received or receivable in or out of Bangladesh. 3% of total freight received or receivable  from services rendered between two or more foreign   countries.

Dhaka
Zone-10,
Chittagong
Zone-4,
Ctg.
Other
Respective
Zone

28.

Export of manpower
[Sec 53B, rule-17C]

The Director General,
Bureau of Manpower,
Employment and Training.

10%

Zone-4,
Dhaka.

29.

Export of knitwear and woven garments, terry towel, carton and accessories of garments industry, jute goods, frozen food, vegetables, leather goods, packed food (Section 53BB)

Bank.

1% of the total export proceeds of all goods

Zone-4,
Dhaka.

30.

Member of Stock Exchanges [Sec 53BBB]

The Chief Executive
Officer of Stock
Exchange.

0.05%

Dhaka-.
Zone-7.
Chittagong
Zone-3, Ctg.

31.

Export of any goods
except the goods
mentioned in section
53BB
(Section 53BBBB)

Bank.

1% of the total export proceeds of all goods except the goods mentioned in section-53BB

Zone-4,
Dhaka.

32.

Goods or property sold by public auction [Sec 53C] [rule 17D]

Any person making
sale.

5% of sale price.

Dhaka- Zone- 9,
Chittagong
Zone-4,
Ctg. Other
Respective
Zone.

33.

Courier business of a non-resident [Sec 53CCC]

Any company
working as local
agent of a non
resident courier
company

15% on the
amount of service
charge

Zone-11,
Dhaka

34.

Payment to actors,
actresses, producers, etc  (Section 53D

The person responsible for making payment.

(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 (If the total payment exceed TK.10,000)

Zone-12,
Dhaka.

35.

Export cash
subsidy
(Section 53DDD)

Any person responsible for payment

10%

Zone-4, Dhaka.

36.

Commission, discount or fees [Sec 53E(1) & (2)

Any company other than oil marketing company

Page- 302

cwiwkó 14 `ªóe¨

Dhaka
Zone-12.
Chittagong
Zone-4, Ctg.
Other
Respective Zone.

37.

Commission or
remuneration
paid to agent of
foreign buyer
[Sec 53EE]

Bank.

10%

Dhaka Zone-6.
Chittagong
Zone-3,
Ctg. Other
Respective Zone.

38.

Interest or
share of profit
on saving
deposits and
fixed deposits
etc.
[Section 53F(1)]

Any person responsible for making such payment

10% if there is TIN 15% ifthere is no TIN (notapplicable if the balance does not exceed TK. 1,00,000 at anytime in the year in case of savings deposit) (not applicable on the amount of interest or share of profit arising out of any deposit pension scheme sponsored by the government or by a schedule bank with prior approval of the Government.)

Zone-1,
Dhaka

Interest or share of profit on any saving
deposits or fixed deposits or any term deposit by or in the name of a fund [Section 53F(2)]

Any person
responsible for
making such
payment

5%

Zone-1, Dhaka

39.

Real estate or
land
development
business
(Section 53FF)

Any person responsible for registering any document for transfer of any land or building or apartmen

Building or apartment:
For Dhaka, Gulshan model town, Banani, Baridhara, Motijhil C/A & Dilkusa C/A.
Land:
(i) 5% for Dhaka,
Gazipur, Narayanganj, Munshigang,       Manikganj, Narshindi & Chittagong district;
(ii) 3% for any other district

Dhaka Zone-5,
Chittagong
Zone-4, CTG
Other
Respective
Zone

40.

Insurance
commission
[Sec 53G]

Any person responsible for paying  such commission to a resident.

5%

LTU.

41.

Fees of surveyors
of general insurance
company
[Sec 53GG]

Any person responsible
for paying such fees to resident

15%

LTU.

42.

Transfer of property
[Sec 53H]

Any person responsible for registering any document of a person.

As mentioned in section 53H

DhakaCentral
Survey
Zone,
Dhaka.
Chittagong
-Zone-4,
Ctg.
OtherRespective
Zone.

43.

Collection of Tax from lease of     property
[Sec- 53HH]

Any registering officer responsible for registering any document in relation to any lease granted by Rajuk, CDA,
RDA, KDA & NHA or any other person being an individual, a firm, an
association of persons, a Hindu undivided family, a company or any artificial juridical person

4%

Dhaka
Central Survey
Zone, Dhaka.
Chittagong-
Zone- 4, Ctg.
Other
Respective Zone.

44.

Interest on deposit
of post office saving
bank account
[Sec 53I]

Any person responsible
for making such
payment.

10%

Dhaka Zone-9.
Chittagong
Zone-4, Ctg.
Other Respective
Zone.

45.

Rental value
of vacant land or
plant or machinery
[Sec 53J]

The Government or any authority, corporation or body including its units, the activities or any NGO, any university or medical college, dental  college, engineering  college responsible for making such payment.

5% of the rent

Dhaka
Zone-15.

Chittagong
Zone-4, Ctg.

Other
Respective
Zone.

46.

Advertisement of newspaper or magazine or private television channel or private radio station  or any web site or any person on account of
advertisement or purchasing airtime of private television channel or radio station or such website.
[Sec 53K]

The Government or any  other authority, corporation or body or any company or any  banking company or any insurance company or any co-operative bank or any NGO or any  university or medical  college or dental college  or           engineering college responsible for making
such payment.

4%

Dhaka Zone-5.

Chittagong
Zone-3,Ctg.

Other
Respective
Zone.

47.

Transfer of shares by
the sponsor
shareholders of a
company listed on
stock exchange [aviv
53M]

Securities &
Exchange
Commission or
Stock Exchange

5%

Zone-3,
Dhaka.
Zone-3,
Chittagong.

48.

From transfer of
shares of any
Stock Exchange
[Sec-53N]

The principal
officer of a Stock
Exchange

15% (on gain)

Zone-3,
Dhaka.
Zone-3,
Chittagong.

49.

Any sum paid by
real estate developer
to land owner
(Section 53P)

any person engaged
in real estate or
land development
business

15%

Zone-5, Dhaka.
Zone-2,
Chittagong.
Other
Respective Zone.

50.

Dividends
[Sec 54]

The principal
officer of a company.

Resident/ non-resident Bangladeshi  company -----------------20%
Resident/ non-resident Bangladeshi person
other than company -If have TIN - 10%
-If No TIN - 15%

Dhaka Zone-13,
Dhaka.
Chittagong
Zone-4,
Ctg. Othert
Respective
Zone.

51.

Income from
lottery [Sec 55]

Any person
responsible for
making such payment.

20%

Dhaka Zone-9,
Dhaka.
Chittagong
Zone-3, Ctg.
Other
Respective Zone.

52.

Income of non
residents [Sec
56]
Accounting or tax
consultancy

Specified person as mentioned in section 52 or any other person responsible
for making payment to a
non-resident

Zone-11,
Dhaka

53.

Advance tax for private
motor car (Section-68B)

BRTA

As par rate

Central Survey
Zone.

54.

Motor vehicle presumptive
tax, SRO:160/2014

BRTA

Rate specified
in SRO
No.160/2014

Central
Survey
Zone.

55.

Cargo/ Launch presumptive
tax, SRO:162/2014

BRTA

Rate specified
in SRO
No.162/2014

Dhaka
Zone-5,
Chittagong
Zone-3, Ctg.
Other
Respective
Zone.