Gross Profit (GP) Rate of Income Tax

বাংলাদেশ, ভারত ও পাকিস্তান বহুদিন যাবত আয়কর নির্ধারণের সময় বিক্রয়ের পরিমাণ অনুমানের যখন প্রয়োজন হয় তখন ডান্ডিকারের সুত্র অনুসরণ করিয়া কর মামলা নিষ্পত্তি হয়ে আসতেছে।

Standard Rate of Gross Profit (GP)

RETAIL

Sl No	Business Name	Type	GP Rate
1	(i) Books  [purchase sale]	[Retail]	20%
2	(ii) Own publication	[Retail]	35%
3	Bidi Tobacco (বিড়ি)	[Retail]	10%
4	Crockery	[Retail]	15%
5	Cycle parts	[Retail]	20%
6	Cloth	[Retail]	10%
7	Confectionery	[Retail]	20%
8	Chanachur Sweetmeats	[Retail]	35%
9	Cycle Sale	[Retail]	15%
10	Dispensing	[Retail]	40%
11	Dal (pulse)	[Retail]	15%
12	Dyes & Chemical	[Retail]	6%
13	Engineering workshop	[Retail]	50%
14	Fruits	[Retail]	20%
15	Grocery	[Retail]	15%
16	Gur (গুড়)	[Retail]	10%
17	Glass Ware	[Retail]	15%
18	Gold Sale (Jewelry)	[Retail]	5%
19	Hand-loom cloth	[Retail]	10%
20	Hardware	[Retail]	15%
21	Hotel & Restaurant	[Retail]	40%
22	Hosiery (Than)	[Retail]	12%
24	Ice Cream Factory	[Retail]	50%
25	Import of Medicines	[Retail]	20%
26	K. Oil distributor	[Retail]	4%
27	Labor & Earth Work	[Retail]	12% Net
28	Mill Stores	[Retail]	20%
29	Mustarded Oil	[Retail]	10%
30	Medicines (Patent)	[Retail]	15%
31	Making charge (ornaments)	[Retail]	50%
32	Medicine	[Retail]	15%
33	Machinery tools	[Retail]	20%
34	Optical Sale & repairing	[Retail]	40%
35	Office Stationery	[Retail]	7.5% to 10%
36	Photography	[Retail]	60%
37	Readymade garments	[Retail]	15%
38	Radio T.V. repairing	[Retail]	40%
39	Radio Spare parts	[Retail]	25%
40	Radio Parts	[Retail]	15%
41	Rice	[Retail]	8%
42	Radio T.V. & Gramophone sale	[Retail]	15%
43	Rationed Commodities	[Retail]	2.5%
44	Stationery	[Retail]	15%
45	Shoes	[Retail]	20%
46	Stone	[Retail]	50%
47	Scrap Iron	[Retail]	22%
48	Sugar not for ration shop	[Retail]	3% to 4%
49	Sanitary fittings	[Retail]	15%
50	Tire Part’s	[Retail]	10%
51	Tailoring	[Retail]	40%
52	Timber	[Retail]	20%
53	Tea Leaves	[Retail]	10%
54	Tobacco (Mathihari) (মতিয়ার)	[Retail]	10%
55	Tea	[Retail]	10% to 15%
56	Umbrella	[Retail]	40%
57	Umbrella sale	[Retail]	20%
58	Washing Laundry	[Retail]	15%

RECIEPT

Sl No	Business Name	Type	GP Rate
1	Boarding	[Receipt]	40%
2	Contract work (construction)	[Receipt]	5%
3	Laundry	[Receipt]	60%
4	Printing press	[Receipt]	30% to 35%
5	Prescription value	[Receipt]	50%
6	Supply Business	[Receipt]	10% Net

MANUFACTURE

Sl No	Business Name	Type	GP Rate
1	Biscuit	[Mfg]	20%
2	Brick	[Mfg]	17%
3	Bakery	[Mfg]	30%
4	Bidi	[Mfg]	1% to 4%
5	Electrical Goods	[Mfg]	30%
6	Furniture	[Mfg]	20%
7	Gold, silver & Bronze	[Mfg]	20%
8	Hosiery	[Mfg]	20%
9	Leather & Electric	[Mfg]	25% to 30%
10	Leather Suitcase	[Mfg]	30%
11	Mustered oil	[Mfg]	20%
12	Paints	[Mfg]	20%
13	Rubber Stamp	[Mfg]	25%
14	Sweetmeats	[Mfg]	30% to 35%
15	Soap	[Mfg]	25%
16	Umbrella	[Mfg]	20%

WHOLESALE

Sl No	Business Name	Type	GP Rate
1	Cement	[wholesale]	5%
2	Cloth	[wholesale]	4% to 5%
3	Hardware	[wholesale]	10%
4	Mustered Oil	[wholesale]	5%
5	Mill made cloth	[wholesale]	5%
6	Medicines	[wholesale]	10%
7	Rice	[wholesale]	4%
8	Salt with other Mics. Goods	[wholesale]	6%