বাংলাদেশের স্ট্যান্ডার্ড ভ্যাট হার ১৫%। তবে কিছু প্রয়োজনীয় পণ্য ও সেবার ক্ষেত্রে এই ভ্যাট হার অব্যাহতি বা হ্রাস করা হয়েছে। সেবার ক্ষেত্রে এই হ্রাসকৃত ভ্যাট হার সমূহ হলো: ২%, ৪.৫%, ৫%, ৭.৫%। জাতীয় রাজস্ব বোর্ড বিভিন্ন সময়ের প্রয়োজনের প্রেক্ষিতে এই হ্রাসকৃত ভ্যাট হার পরিবর্তন করে থাকে। তাই প্রতিনিয়ত ভ্যাট হারের আপডেট জানা থাকা দরকার। ২০২৩-২০২৪ অর্থবছরের জন্য কোন সেবার ক্ষেত্রে কত ভ্যাট হার এবং সেই সেবার জন্য উৎসে কর্তন (VDS) করতে হবে কিনা তার বিস্তারিত নিচের টেবিলে উল্লেখ করা হলো।
সেবার ভ্যাট হার ২০২৩-২০২৪ – Service VAT Rate Chart in Bangladesh 2023-24
| 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 | 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 Cassette Shop | 15% | ||
| S011.20 | Video Games Shop | 15% | ||
| S011.30 | Audio-video Recording shop | 15% | ||
| S011.40 | Internet Service Provider (Except providing Internet to educational institution) | 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 | 7.5% | |
| 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/ Launch | 10% | ||
| S036.30 | AC Train | 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 or Mechanical Saw Mill | 10% | |
| 43 | S043.00 | Program/Show Supplier to Television and Online Media | 15% | VDS |
| 44 | S044.00 | BRTA Service | 15% | |
| 45 | S045.00 | Legal Advisor or Lawyers n | 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% | |
| 57 | S057.00 | Electricity Distributor (Except electricity used in irrigation and cold storage) | 5% | |
| 58 | S058.00 | Chartered airplanes or helicopters rental provider | 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 | House 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 | Online Goods Selling | 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%