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Gross Profit (GP) Rate of Income Tax

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 NoBusiness NameTypeGP Rate
1(i) Books  [purchase sale][Retail]20%    
2(ii) Own publication[Retail]35%
3Bidi Tobacco (বিড়ি)[Retail]10%
4Crockery[Retail]15%
5Cycle parts[Retail]20%
6Cloth[Retail]10%
7Confectionery[Retail]20%
8Chanachur Sweetmeats[Retail]35%
9Cycle Sale[Retail]15%
10Dispensing[Retail]40%
11Dal (pulse)[Retail]15%
12Dyes & Chemical[Retail]6%
13Engineering workshop[Retail]50%
14Fruits[Retail]20%
15Grocery[Retail]15%
16Gur (গুড়)[Retail]10%
17Glass Ware[Retail]15%
18Gold Sale (Jewelry)[Retail]5%
19Hand-loom cloth[Retail]10%
20Hardware[Retail]15%
21Hotel & Restaurant[Retail]40%
22Hosiery (Than)[Retail]12%
24Ice Cream Factory[Retail]50%
25Import of Medicines[Retail]20%
26K. Oil distributor[Retail]4%
27Labor & Earth Work[Retail]12% Net
28Mill Stores[Retail]20%
29Mustarded Oil[Retail]10%
30Medicines (Patent)[Retail]15%
31Making charge (ornaments)[Retail]50%
32Medicine[Retail]15%
33Machinery tools[Retail]20%
34Optical Sale & repairing[Retail]40%
35Office Stationery[Retail]7.5% to 10%         
36Photography[Retail]60%
37Readymade garments[Retail]15%
38Radio T.V. repairing[Retail]40%
39Radio Spare parts[Retail]25%
40Radio Parts[Retail]15%
41Rice[Retail]8%
42Radio T.V. & Gramophone sale[Retail]15%
43Rationed Commodities[Retail]2.5%
44Stationery[Retail]15%
45Shoes[Retail]20%
46Stone[Retail]50%
47Scrap Iron[Retail]22%
48Sugar not for ration shop[Retail]3% to 4%
49Sanitary fittings[Retail]15%
50Tire Part’s[Retail]10%
51Tailoring[Retail]40%
52Timber[Retail]20%
53Tea Leaves[Retail]10%
54Tobacco (Mathihari) (মতিয়ার)[Retail]10%
55Tea[Retail]10% to 15%
56Umbrella[Retail]40%
57Umbrella sale[Retail]20%
58Washing Laundry[Retail]15%

RECIEPT

Sl NoBusiness NameTypeGP Rate
1Boarding[Receipt]40%
2Contract work (construction)[Receipt]5%
3Laundry[Receipt]60%
4Printing press[Receipt]30% to 35%
5Prescription value[Receipt]50%
6Supply Business[Receipt]10% Net

MANUFACTURE

Sl NoBusiness NameTypeGP Rate
1Biscuit[Mfg]20%
2Brick[Mfg]17%
3Bakery[Mfg]30%
4Bidi[Mfg]1% to 4%
5Electrical Goods[Mfg]30%
6Furniture[Mfg]20%
7Gold, silver & Bronze[Mfg]20%
8Hosiery[Mfg]20%
9Leather & Electric[Mfg]25% to 30%
10Leather Suitcase[Mfg]30%
11Mustered oil[Mfg]20%
12Paints[Mfg]20%
13Rubber Stamp[Mfg]25%
14Sweetmeats[Mfg]30% to 35%
15Soap[Mfg]25%
16Umbrella[Mfg]20%

WHOLESALE

Sl NoBusiness NameTypeGP Rate
1Cement[wholesale]5%
2Cloth[wholesale]4% to 5%
3Hardware[wholesale]10%
4Mustered Oil[wholesale]5%
5Mill made cloth[wholesale]5%
6Medicines[wholesale]10%
7Rice[wholesale]4%
8Salt with other Mics. Goods[wholesale]6%
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