ভ্যাট আইনে ভ্যাটের স্তর রাখা হয়েছে ৪টি। এগুলো হচ্ছে- ৫, ৭.৫, ১০ ও ১৫ শতাংশ। বিভিন্ন সেবা ও পণ্যের ওপর ওই হারে ভ্যাট দিতে হবে ভোক্তাদের। অর্থ আইন, ২০২২ এ কয়েকটি সেবায় ভ্যাটের হার পরিবর্তন করা হয়েছে। এছাড়াও SRO No. – 227-AIN/2022/199-Mushak, SRO No. – 179-AIN/2022/192-Mushak, SRO No. – 163-AIN/2022/176-Mushak এইসকল এসআরও এর মাধ্যমে কয়েকটি সেবার ভ্যাট হারে পরিবর্তন আনা হয়েছে।
২০২২-২০২৩ অর্থ বছরের জন্য কোন সেবায় ভ্যাট হার কত (Service VAT Rate 2022-2023) এবং কোন সেবার ক্ষেত্রে উৎসে মূসক কর্তন করতে হবে, সেই বিবরণ নিচের টেবিলে উল্লেখ করা হলো:
| SL No | Service Code | Service Name | VAT Rate | Service Required to VDS |
|---|---|---|---|---|
| 1 | S001.00 | Hotel/Restaurant | ||
| S001.10 | AC Hotel | 15% | VDS | |
| S001.10 | Non-AC Hotel | 7.5% | VDS | |
| S001.20 | Restaurant (Except restaurants in hotel with 3 or more star and restaurants where alcohol is served) | 5% | VDS | |
| 2 | S002.00 | Decorators and caterers | 15% | VDS |
| 3 | S003.00 | Motor Garages & Workshop/Dockyard | ||
| S003.10 | Motor Garages & Workshop | 10% | VDS | |
| S003.20 | Dockyard | 10% | VDS | |
| 4 | S004.00 | Construction Works/Firms [Builders] (exempted for – i) Signed agreement till 30 June, 1991 ii) Signed agreement till 30 June, 1993 against issued tender up to 30 June, 1991) | 7.5% | VDS |
| 5 | S005.00 | Storage & Warehousing and Port Services | ||
| S005.10 | Storage & Warehousing | 15% | ||
| S005.20 | Port for Export & Import | 15% | ||
| 6 | S006.00 | Cold Storage | 0% | |
| 7 | S007.00 | Advertising Firms (Except death news) | 15% | VDS |
| 8 | S008.00 | Printing and Binding | ||
| S008.10 | Printing Press (Except Books, Journal & Educational products for students) | 10% | VDS | |
| S008.20 | Binding (All kinds of bindings) | 0% | ||
| 9 | S009.00 | Auction Firm | 10% | VDS |
| 10 | S010.00 | Land Development and Building Construction Firms | ||
| S010.10 | Land Development Firms | 2% | VDS | |
| S010.20 | Building Construction Firms | |||
| 01-1600 square feet | 2% | VDS | ||
| Above 1600 square feet | 4.5% | VDS | ||
| Re-registration | 2% | VDS | ||
| 11 | S011.00 | Video cassette shop, Video game shop, Audio-video recording shop, Audio-video CD Shop | ||
| S011.10 | Video Shop | 15% | ||
| S011.20 | Video Games Shop | 15% | ||
| S011.30 | Audio-video recording shop | 15% | ||
| S011.40 | Audio-video CD Shop | 15% | ||
| 12 | S012.00 | Telephone/Tele-printer/Telex/Fax/Internet Agency/ SIM Card supplier | ||
| S012.10 | Telephone | 15% | ||
| S012.11 | Tele-printer | 15% | ||
| S012.12 | Telex | 15% | ||
| S012.13 | Fax | 15% | ||
| S012.14 | Internet Service Provider (Except providing internet to educational institution) | 5% | ||
| S012.20 | SIM card or e-SIM provider company | Tk. 200 / SIM or e-SIM | ||
| 13 | S013.00 | Machine-based Laundry Services | 10% | |
| 14 | S014.00 | Indenting Service (Commodity Brokerage Services) | 5% | VDS |
| 15 | S015.00 | Freight Forwarders & Clearing and Forwarding Agency | ||
| S015.10 | Freight Forwarders | 15% | VDS | |
| S015.20 | Clearing and Forwarding Agency | 15% | ||
| 16 | S016.00 | Travel Agency | 0% | |
| 17 | S017.00 | Community Center | 15% | |
| 18 | S018.00 | Film Studio | 10% | |
| 19 | S019.00 | Photo Studio | 0% | |
| 20 | S020.00 | Survey Firms | 15% | VDS |
| 21 | S021.00 | Plant and Capital Machinery Rental Service | 15% | VDS |
| 22 | S022.00 | Sweet Shop / Confectionery | 15% | |
| 23 | S023.10 | Cinema Hall | 10% | |
| S023.20 | Cinema Distributor | 10% | ||
| 24 | S024.00 | Furniture | ||
| S024.10 | Furniture Manufacturer (If manufacturers directly delivered to consumers, then VAT is 15%) | 7.5% | VDS | |
| S024.20 | Furniture Sales Centre (Subject to having challan for VAT paid @7.50% at the manufacturing stage, otherwise VAT shall be @ 15%) | 7.5% | VDS | |
| 25 | S025.00 | WASA | 15% | |
| 26 | S026.00 | Jewellery Shop | 5% | |
| 27 | S027.00 | Insurance Company [Except (a) Overseas insurance of sea going ships in Bangladesh (b) Premium paid by private sector power generation company (c) Premium paid for aviation re-insurance in foreign currency [Except (a) insurance premium paid on sea-going Bangladesh Ship (d) Insurance agent commission | 15% | |
| 28 | S028.00 | Courier and Express Mail Service | 15% | VDS |
| 29 | S029.00 | Astrologer/palmist | 15% | |
| 30 | S030.00 | Beauty Parlor | 15% | |
| 31 | S031.00 | Repairing & Servicing Organization | 10% | VDS |
| 32 | S032.00 | Consultancy and supervisory firm | 15% | VDS |
| 33 | S033.00 | Lessor (Izaradar) | 15% | VDS |
| 34 | S034.00 | Audit and accounting firm | 15% | VDS |
| 35 | S035.00 | Shipping Agent | 15% | |
| 36 | S036.00 | AC Bus, Launch, Railway service: | ||
| S036.10 | AC Bus service | 15% | ||
| S036.20 | AC Water Vessel service | 10% | ||
| S036.30 | AC Railway service | 15% | ||
| 37 | S037.00 | Procurement provider (Except i) Tiffin supply to school ii) Books by NCTB supply for primary, secondary or equivalent iii) Cotton supply iv) Waste & scrap supply v) Cullet supply vi) Plastic waste supply vii) Cow and buffalo bones used as ingredients in gelatin capsules viii) Supply of locally collected scrap to steel mills and foundry ix) Supply of jute products x) Supply of old batteries) | 7.5% | VDS |
| 38 | S038.00 | Organizer of cultural program in association with foreign artists | 15% | |
| 39 | S039.00 | Satellite cable operator and satellite channel distributor | ||
| S039.10 | Satellite cable operator | 15% | ||
| S039.20 | Satellite channel distributor | 15% | ||
| 40 | S040.00 | Security Services | 10% | VDS |
| 41 | S041.00 | Marriage Media | 15% | |
| 42 | S042.00 | Auto Saw Mill | 10% | |
| 43 | S043.00 | Program/Show Supplier to Television and Online Media | 15% | VDS |
| 44 | S044.00 | Services Provider by BRTA | 15% | |
| 45 | S045.00 | Legal Advisor | 15% | VDS |
| 46 | S046.00 | Health and Fitness Club | 15% | |
| 47 | S047.00 | Sports organizer | 10% | |
| 48 | S048.00 | Transport contractor (for carrying petrol & related goods) (exempted only in transport of grain) | 5% | VDS |
| S048.00 | Transport contractor (other goods) | 10% | VDS | |
| 49 | S049.00 | Rent-A-Car Service | 15% | VDS |
| 50 | S050.00 | Architect, Interior Designers or Interior decorators and Graphic Designer | ||
| S050.10 | Architect, Interior Designers or Interior decorators | 15% | VDS | |
| S050.20 | Graphic Designer | 15% | VDS | |
| 51 | S051.00 | Engineering Firm | 15% | VDS |
| 52 | S052.00 | Sound and Lighting Service Provider | 15% | VDS |
| 53 | S053.00 | Participants of the board meetings | 10% | VDS |
| 54 | S054.00 | Advertisement Broadcasting Firm through Satellite channel | 15% | VDS |
| 55 | S055.00 | Land Seller | 0% | |
| 56 | S056.00 | Banking & Non-Banking service provider | 15% | |
| S056.10 | Mobile financial service provider | 15% | ||
| 57 | S057.00 | Electricity Distributor (Except electricity used in irrigation and cold storage) | 5% | |
| 58 | S058.00 | Chartered aeroplanes or helicopters rent provider (Except Air Ambulance) | 15% | VDS |
| 59 | S059.00 | Glass-sheet coating organization | 15% | |
| 60 | S060.00 | Buyer of Auction goods | 7.5% | VDS |
| 61 | S061.00 | Credit Card service | 15% | |
| 62 | S062.00 | Money exchange service | 15% | |
| 63 | S063.00 | Tailoring shop and tailors (Except all tailoring shop except air-conditioned tailoring shop & tailors) | 10% | |
| 64 | S064.10 | Amusement and Theme Park | 7.5% | |
| S064.20 | Picnic, Tourism and shooting place and establishment including historical place | 0% | ||
| 65 | S065.00 | Cleaning and maintaining Services | 10% | VDS |
| 66 | S066.00 | Lottery Ticket Seller | 10% | VDS |
| 67 | S067.00 | Immigration advisor | 15% | VDS |
| 68 | S068.00 | Coaching center | 15% | |
| 69 | S069.00 | English Medium School | 5% | |
| 70 | S070.00 | Private university, Medical and Engineering College | ||
| S070.10 | Private university | 0% | ||
| S070.20 | Private Medical/Engineering College | 0% | ||
| 71 | S071.00 | Event management firm | 15% | VDS |
| 72 | S072.00 | Human resource supply or management organization | 15% | VDS |
| 73 | S073.00 | Manpower export agencies | 0% | |
| 74 | S074.00 | Rent of office space or building used for commercial purpose [exempted for – i) Registered or listed manufacturer factory rent ii) Rent for fully residential use iii) Rent for commercial use (maximum 150 square feet) iv) Any ITES service institution (under S099.10) rent v) Showroom rent for any women entrepreneur] | 15% | |
| 75 | S075.00 | Stock and Security Broker | 0% | |
| 76 | S076.00 | Social and Sports-Related Club | 10% | |
| 77 | S077.00 | Tour Operator | 0% | |
| 78 | S078.00 | Seller of Readymade Garments (a) Selling of readymade garments having own brand (b) Selling of readymade garments without having own brand | 7.5% | |
| 79 | S080.00 | Ride Sharing | 5% | |
| 80 | S099.10 | Information Technology Enabled services | 5% | VDS |
| S099.20 | Other Miscellaneous services (Except service related to grey fabrics dyeing, finishing and calendaring) | 15% | VDS | |
| S099.30 | Sponsorship services | 15% | VDS | |
| S099.40 | Meditation Service | 0% | ||
| S099.50 | Credit Rating Agency | 7.5% | VDS | |
| S099.60 | Product Sale through online | 5% |
As per 3rd schedule VAT rate are:
- For Traders @ 5%
- For the supply of medicine @ 2.4%
- For the supply of Diesel, Kerosene, Octane, Petrol, Furnace oil & LP gas @ 2%
