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আয়ের উপর উৎসে কর কর্তন হার (TDS) ২০২২-২০২৩

TDS Rate 2022-2023

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)

SIHeadsRefRate
1SalariesSection 50Average
Salaries (Government)Section 50 (1A)Average
2Discount on the real value of Bangladesh Bank BillsSection 50AMaximum
3Interest or profit on securitiesSection 515%
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 16As 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
5Royalties, 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 intangiblesSection52Aএখানে 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 52AA50% 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 52AAএখানে ক্লিক করে কর কর্তন হার জানুন
7C&F agency commissionSection 52AAA10%
8Manufacturer of non-mechanical cigarette (Bidi)Section 52B10% of the value of banderols
9Compensation against acquisition of propertySection 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
10Interest on saving instrumentsSection 52D10%
(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)
11Payment to a beneficiary of Workers’ Participation FundSection 52DD5%
12Brick ManufacturerSection 52FTk. 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
13Commission of letter of creditSection 52I5%
14Travel agentSection 52JJএখানে ক্লিক করে কর কর্তন হার জানুন
15Renewal of trade license by City Corporation or PaurashavaSection 52KTk. 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
16Freight forward agency commissionSection 52M15%
17Rental powerSection 52N6%
18Foreign technician serving in diamond cuttingSection 52O5%
19Services from convention hall, conference centre etc.Section 52P5%
20Any income in connection with any service provided to any foreign person by a resident person;Section 52Q10%
21International 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
22Payment in excess of premium paid on life insurance policySection 52T5%
23Payment on account of purchase through local L/CSection 52U3% 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.
24Payment of fees, revenue sharing etc. by cellular mobile phone operatorSection 52V10%
25ImportSection 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
26House propertySection 53A5% of the gross rent
27Shipping business of a residentSection 53AA5% 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
28Export of manpowerSection 53B & Rule 17C10%
29Export of goodsx`Section 53BB1% of the total export proceeds of all goods
30Member of Stock ExchangesSection 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
31Goods or property sold by public auctionSection 53C & Rule 17D5% of sale price
32Courier business of a non-residentSection 53CCC15% on the amount of service charge
33Payment to actors, actresses, producers, etcSection 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)
34Export cash subsidySection 53DDD10%
35Commission, discount or feesSection 53E(1) and (2)এখানে ক্লিক করে কর কর্তন হার জানুন
Commission, discount or feesSection 53E(3)এখানে ক্লিক করে কর কর্তন হার জানুন
36Commission or remuneration paid to agent of foreign buyerSection 53EE10%
37Interest or share of profit on saving deposits and fixed deposits etcSection 53Fএখানে ক্লিক করে কর কর্তন হার জানুন
38Real estate or land development businessSection 53FFBuilding 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
39Insurance commissionSection 53G5%
40Fees of survey or so for general insurance companySection 53GG10%
41Transfer of propertySection 53HAs mentioned in section 53H
42Collection of Tax from lease of propertySection 53HH4%
43Interest on deposit of post office Saving bank accountSection 53I10%
44Rental value of vacant land or plant or machinerySection 53J5% of the rent
45Advertisement 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 53K4%
46Transfer of shares by the sponsor shareholders of accompany listed with stock exchangeSection 53M5%
47Transfer of shares of any Stock ExchangeSection 53N15% on gain
48Any sum paid by real estate developer to land ownerSection 53P15%
49Collection of Tax from motor vehicles plying commerciallySection 53Qএখানে ক্লিক করে কর কর্তন হার জানুন
50Collection of tax from inland shipsSection 53Rএখানে ক্লিক করে কর কর্তন হার জানুন
51DividendsSection 54Resident/nonresident Bangladeshi company —- 20%

Resident/nonresident Bangladeshi person other than company
-If TIN, 10%
-If No TIN, 15%
52Income from lotterySection 5520%
53Income 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 56এখানে ক্লিক করে কর কর্তন হার জানুন

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