করদাতার আয় থেকে উৎসে কর্তনের জন্য দায়িত্বপ্রাপ্ত সত্তা কর্তিক উৎস কর কেটে রাখাকে আয়ের উপর উৎসে কর কর্তন Tax Deduction at Source (TDS) বলা হয়। বাংলাদেশ সরকারের রাজস্ব আয় বৃদ্ধি ও নিয়মিত করার জন্য বিভিন্ন আয়ের উপর উৎসে কর কর্তন হার (Tax Deduction at Source) নির্ধারণ করে বিভিন্ন কর্তৃপক্ষকে উক্ত কর সংগ্রহ করার নির্দেশ প্রদান করে। নিম্নে বিভিন্ন আয়ের খাত ও সেই খাতসমূহে অর্থ আইন ২০২২ অনুযায়ী উৎসে কর কর্তন (Tax Deduction at Source) হার উল্লেখ করা হলো।
আয়ের উপর উৎসে কর কর্তন হার ২০২২-২০২৩ (TDS Rate 2022-2023)
| SI | Heads | Ref | Rate |
|---|---|---|---|
| 1 | Salaries | Section 50 | Average |
| Salaries (Government) | Section 50 (1A) | Average | |
| 2 | Discount on the real value of Bangladesh Bank Bills | Section 50A | Maximum |
| 3 | Interest or profit on securities | Section 51 | 5% |
| 4 | (a) Execution of contract, other than a contract for providing or rendering a service mentioned in any other section of Chapter VII. (b) Supply of goods; (c) Manufacture, process or conversion; (d) Printing, packaging or binding | Section 52 & Rule 16 | As prescribed in Rule 16 50% higher if there is no PSR (Proof of submission of return) 50% higher if payee does not receive payment through bank transfer এখানে ক্লিক করে কর কর্তন হার জানুন |
| 5 | Royalties, franchise, fee for issuing license, brand name, patent, invention, formula, process, method, design, pattern, know-how, copyright, trademark, trade name, literary or musical or artistic composition, survey, study, forecast, estimate, customer list or any other intangibles | Section52A | এখানে ক্লিক করে কর কর্তন হার জানুন |
| 6 | (1) Advisory or consultancy service (2) Professional service, Technical services fee, Technical assistance fee. (excluding professional services by doctors) | Section 52AA | 50% higher if there is no PSR (Proof of submission of return) 50% higher if payee does not receive payment through bank transfer এখানে ক্লিক করে কর কর্তন হার জানুন |
| (2) Professional service (by doctors) | Section 52AA | এখানে ক্লিক করে কর কর্তন হার জানুন | |
| 7 | C&F agency commission | Section 52AAA | 10% |
| 8 | Manufacturer of non-mechanical cigarette (Bidi) | Section 52B | 10% of the value of banderols |
| 9 | Compensation against acquisition of property | Section 52C | (a) 6% of the amount of such compensation against the immovable property situated within a city corporation, paurashava or cantonment board (b) 3% of the amount of such compensation against the immovable property situated outside the jurisdiction of a city corporation, paurashava or cantonment board |
| 10 | Interest on saving instruments | Section 52D | 10% (No withholding tax on interest on pensioners’ savings certificate if cumulative investment in such certificate at the end of the income year does not exceed tk. 5 lakh) |
| 11 | Payment to a beneficiary of Workers’ Participation Fund | Section 52DD | 5% |
| 12 | Brick Manufacturer | Section 52F | Tk. 45,000/-for one section brick field, Tk. 70,000/-for one and half section brick field, Tk. 90,000/-for two section brick field, Tk. 1,50,000/-for automatic brick field |
| 13 | Commission of letter of credit | Section 52I | 5% |
| 14 | Travel agent | Section 52JJ | এখানে ক্লিক করে কর কর্তন হার জানুন |
| 15 | Renewal of trade license by City Corporation or Paurashava | Section 52K | Tk. 3,000/-for Dhaka North City Corporation, Dhaka South City Corporation & Chittagong City Corporation; Tk. 2,000 for any other city corporation, Tk. 1,000 for any paurashava of any district headquarters; Tk. 500 for any other paurashava |
| 16 | Freight forward agency commission | Section 52M | 15% |
| 17 | Rental power | Section 52N | 6% |
| 18 | Foreign technician serving in diamond cutting | Section 52O | 5% |
| 19 | Services from convention hall, conference centre etc. | Section 52P | 5% |
| 20 | Any income in connection with any service provided to any foreign person by a resident person; | Section 52Q | 10% |
| 21 | International gateway service in respect of phone call. | Section 52R | (1) 1.5%of total revenue received by IGW services operator. (2) 7.5% of revenue paid or credited to ICX, ANS and others (2A) 7.5% on the whole amount so paid or credited at the time of payment or credit |
| 22 | Payment in excess of premium paid on life insurance policy | Section 52T | 5% |
| 23 | Payment on account of purchase through local L/C | Section 52U | 3% on the amount paid or credited not being in the nature of Disributor Financing 1% on the amount paid or credited in case of Distributor Financing Agreement Tax shall be deducted at the rate of two percent (2%) in cases of local letter of credit (L/C) and any other financing agreement opened or made for the purchase or procurement of rice, wheat, potato, onion, garlic, peas, chickpeas, lentils, ginger, turmeric, dried chilies, pulses, maize, coarse flour, flour, salt, edible oil, sugar, black pepper, cinnamon, cardamom, clove, date, cassia leaf, computer or computer accessories, jute, cotton, yarn and all kinds of fruits. |
| 24 | Payment of fees, revenue sharing etc. by cellular mobile phone operator | Section 52V | 10% |
| 25 | Import | Section 53 & Rule 17A | (a) 5% (general rate) (b) 2% on certain imported goods (c)Tk. 500 per ton in case of import of certain items |
| 26 | House property | Section 53A | 5% of the gross rent |
| 27 | Shipping business of a resident | Section 53AA | 5% of total freight received or receivable in or out of Bangladesh 3% of total freight received or receivable from services rendered between two or more foreign countries |
| 28 | Export of manpower | Section 53B & Rule 17C | 10% |
| 29 | Export of goodsx` | Section 53BB | 1% of the total export proceeds of all goods |
| 30 | Member of Stock Exchanges | Section 53BBB | (1) 0.05% on the value of shares and mutual funds transacted (2) 10% on the commission received or receivable for the transaction of securities other than shares and mutual funds |
| 31 | Goods or property sold by public auction | Section 53C & Rule 17D | 5% of sale price |
| 32 | Courier business of a non-resident | Section 53CCC | 15% on the amount of service charge |
| 33 | Payment to actors, actresses, producers, etc | Section 53D | (a) 10% on the payment in case of purchase of film, drama, any kind of television or radio program (b) 10% on the payment to actor/actress (If the total payment exceed Tk. 10,000) |
| 34 | Export cash subsidy | Section 53DDD | 10% |
| 35 | Commission, discount or fees | Section 53E(1) and (2) | এখানে ক্লিক করে কর কর্তন হার জানুন |
| Commission, discount or fees | Section 53E(3) | এখানে ক্লিক করে কর কর্তন হার জানুন | |
| 36 | Commission or remuneration paid to agent of foreign buyer | Section 53EE | 10% |
| 37 | Interest or share of profit on saving deposits and fixed deposits etc | Section 53F | এখানে ক্লিক করে কর কর্তন হার জানুন |
| 38 | Real estate or land development business | Section 53FF | Building বা apartment এর ক্ষেত্রে এখানে ক্লিক করে কর কর্তন হার জানুন Land এর ক্ষেত্রে (i) 5% for Dhaka, Gazipur, Narayanganj, Munshigang, Manikganj, Narsingdi & Chittagong districts; (ii) 3% for any other district |
| 39 | Insurance commission | Section 53G | 5% |
| 40 | Fees of survey or so for general insurance company | Section 53GG | 10% |
| 41 | Transfer of property | Section 53H | As mentioned in section 53H |
| 42 | Collection of Tax from lease of property | Section 53HH | 4% |
| 43 | Interest on deposit of post office Saving bank account | Section 53I | 10% |
| 44 | Rental value of vacant land or plant or machinery | Section 53J | 5% of the rent |
| 45 | Advertisement of newspaper or magazine or private television channel or private radio station or any web site or any person on account of advertisement or purchasing airtime of private television channel or radio station or such website. | Section 53K | 4% |
| 46 | Transfer of shares by the sponsor shareholders of accompany listed with stock exchange | Section 53M | 5% |
| 47 | Transfer of shares of any Stock Exchange | Section 53N | 15% on gain |
| 48 | Any sum paid by real estate developer to land owner | Section 53P | 15% |
| 49 | Collection of Tax from motor vehicles plying commercially | Section 53Q | এখানে ক্লিক করে কর কর্তন হার জানুন |
| 50 | Collection of tax from inland ships | Section 53R | এখানে ক্লিক করে কর কর্তন হার জানুন |
| 51 | Dividends | Section 54 | Resident/nonresident Bangladeshi company —- 20% Resident/nonresident Bangladeshi person other than company -If TIN, 10% -If No TIN, 15% |
| 52 | Income from lottery | Section 55 | 20% |
| 53 | Income of non-residents (Section 56): (1) Advisory or consultancy service (2) Pre-shipment inspection service (3) Professional service, technical services, technical know-how or technical assistance (4) Architecture, interior design or landscape design, fashion design or process design (5) Certification, rating etc. (6) Charge or rent for satellite, airtime or frequency, rent for channel broadcast (7) Legal service (8) Management service including event management (9) Commission (10) Royalty, license fee or payments related to intangibles (11) Interest (12) Advertisement broadcasting (13)Advertisement making or Digital marketing (14) Air transport or water transport (15) Contractor or sub-contractor of manufacturing, process or conversion, civil work, construction, engineering or works of similar nature (16) Supplier (17) Capital gain (18) Insurance premium (19)Rental of machinery, equipment etc. (20) Dividend (21) Artist, singer or player (22) Salary or remuneration (23) Exploration or drilling in petroleum operations (24) Survey for coal, oil or gas exploration (25) Any service for making connectivity between oil or gas field and its export point (26) Any payments against any services not mentioned above (27) Any other payments under section 56 | Section 56 | এখানে ক্লিক করে কর কর্তন হার জানুন |
