কামরুল হাসান নূর 
ভ্যাট কর্তনের হার হলো কোনো পণ্য বা সেবার উপর কত শতাংশ ভ্যাট প্রযোজ্য হবে তা নির্ধারণ করে। এই হার সাধারণত পণ্য বা সেবার প্রকৃতির উপর নির্ভর করে। তবে এই লেখার বিভিন্ন সেবার বিপরীতে কত টাকা উৎসে মূসক কর্তন করা হবে যা সাধারণত বাংলাদেশে ‘‘সেবা ভ্যাট হার ২০২৪-২০২৫” নামে পরিচিত তা এখানে ছক আকারে এবং সেবা ভ্যাট কর্তনের হার ২০২৪-২০২৫ pdf এ ডাউনলোড ফাইল দেওয়া হলো।
সেবা ভ্যাট হার ২০২৪-২০২৫। Service VAT Rate in Bangladesh 2024-2025
| 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 | 15% | 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. 300 / SIM or e-SIM | ||
| 13 | S013.00 | Machine-based Laundry Services | 15% | |
| 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 | 15% | 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 | 15% | 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 | 15% | |
| 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 | 15% | 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%
কিভাবে ভ্যাট হার ২০২৪-২০২৫ এর পিডিএফ ডাউনলোড করবেন?
যদি বাংলাদেশ স্ট্যান্ডার্ড ভ্যাট হার ১৫%, তথাপি বিভিন্ন এসআরও ও তফসিলের মাধ্যমে বাংলাদেশে বিক্রিত পণ্য ও সেবার ভিন্ন ভিন্ন ভ্যাট হার রয়েছে। এইখানে আমরা বাংলাদেশে প্রচলিত সকল ধরনের সেবার ভ্যাট হার এর সংকলন করেছি। যেসকল সেবার ক্ষেত্রে ভ্যাট হার শুন্য বা ভ্যাট অব্যহতিপ্রাপ্ত সেই সেবাসমূহ এই তালিকায় অন্তর্ভুক্ত করা হয়নি। সেবাখাতে ভ্যাট হার ২০২৪-২০২৫ pdf ফাইল ডাউনলোড করতে নিচের VAT Rate in Bangladesh 2024-2025 pdf Download বাটনে ক্লিক করুন।
শেষকথা
বর্তমান সময়ে ব্যবসায় পরিচালনা করতে হলেও ভ্যাট সম্পর্কে যথাযথ জ্ঞান থাকা প্রয়োজন। ভ্যাট বিষয়ক বিভিন্ন সমস্যা ও সমাধানের জন্য আপনি আমাদের ভ্যাট বিভাগে অনুসন্ধান করতে পারেন। প্রয়েজনে একজন অভিজ্ঞ ভ্যাট পরামর্শকের পরামর্শ গ্রহণ করুন।
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