কামরুল হাসান নূর 
Tax Deducted at Source (TDS) is a key component of Bangladesh’s tax collection system. It ensures that tax is collected right at the source of income, making it easier for the government to regulate tax evasion. If you’re a business or an individual making payments for services in Bangladesh, you’re likely to come across TDS. Every financial year Government declares a new TDS rate for services. The TDS rate 2024-2025 for the payment of services is given below based on the TDS rule 2024.
TDS Rate Chart 2024-2025 for the Payment of Services
Rate of deduction from payment of services under section 90
| Sl No | Service Description | TDS on Commission or fee | TDS on Gross Bill Amount |
|---|---|---|---|
| 1 | Advisory or consultancy service | 10% | |
| 2 | (i) Professional service; (ii) Technical services fee; (iii) Technical know-how or technical assistance fee | 10% | |
| 3 | (i) Catering service; (ii) Cleaning service; (iii) Collection and recovery agency; (iv) Private security service; (v) Manpower supply service; (vi) Creative media service; (vii) Public relations service; (viii) Event management service; (ix) Training, workshop, etc.; (x) Courier service; (xi) Packing and shifting service; (xii) Any other service of similar nature | 10% | 2% |
| 4 | Media buying agency service | 10% | 0.65% |
| 5 | Indenting commission | 8% | |
| 6 | Meeting fees, training fees or honorarium | 10% | |
| 7 | Mobile network operator, technical support service provider or agent of mobile banking operation | 12% | |
| 8 | Credit rating service | 10% | |
| 9 | Motor garage or workshop | 8% | |
| 10 | Private container port or dockyard service | 8% | |
| 11 | Shipping agency commission | 8% | |
| 12 | Stevedoring/berth operation commission | 10% | 5% |
| 13 | (i) Transport service, vehicle rental service, carrying service and repair & maintenance service; (ii) Any other service under any sharing economy platform including ride sharing service, coworking space providing service and accommodation providing service; | 5% | |
| 14 | Wheeling charge for electricity transmission | 3% | |
| 15 | Internet service | 10% | |
| 16 | Agent, distributor, agency or channel partner, by any names delivering services engaged in mobile financial services | 10% | |
| 17 | Commission of frieght forward agent | 10% | |
| 18 | Gross bill including commission or gross bill except commission of freight forward agent | 2.5% | |
| 19 | Any other service which is not mentioned in above from serial 1 to 18 | 10% |
Download TDS Rate Chart 2024-2025 Payment Services PDF
You can download the TDS Rate Chart 2024-2025 Payment Services PDF file from the download link below
Final Words
The TDS rate chart in Bangladesh includes many items. For get to learn more about the updated TDS rate visit TDS rule 2024 or TDS rate in Bangladesh 2024-2025.
About The Author
