বাংলাদেশে প্রতি বছর নতুন অর্থবছরে ট্যাক্স আইন ও হার পরিবর্তিত হয়। এর মধ্যে অন্যতম হলো TDS (Tax Deducted at Source) বা উৎসে কর। আয়কর আইন অনুযায়ী নির্ধারিত কিছুর আয়ের উপর অর্থ প্রদানের সময় উৎসে কর্তনকারী কর্তৃপক্ষ নির্ধারিত হারে উৎসে কর কর্তন করে থাকেন। ২০২৫-২০২৬ অর্থবছরের জন্য নতুন TDS রেট চার্ট প্রকাশিত হয়েছে।
TDS Rate Chart for FY 2025-2026
উৎসে কর কর্তন ২০২৫-২০২৬ এর পূর্ণাঙ্গ তালিকা নিচে দেওয়া হলো:
| SL No | Particulars | Source Tax | Section |
|---|---|---|---|
| 1 | Income from Employment | Average | 86 |
| 2 | Honarium to Member of Parliament | Average | 87 |
| 3 | Workers participation fund | 10% | 88 |
| 4 | Payment to Contractor etc | Find Details Here | 89 |
| 5 | Payment of Certain Services | Find Details Here | 90 |
| 6 | Payment for intangible assets (Royalty, Franchise, Licence, Trademark, Patent, Copyright, Design, Plant variety, GI product, intellectual property) | 10% | 91 |
| 7 | Advertising bill of media broadcasting | 5% | 92 |
| 8 | Payment to actors, actresses, producers etc | 10% | 93 |
| 9 | Payment of commission, discount, fees, incentive or performance bonus or any other payment or benefit of a similar nature etc. to any distributor (called by whatever name) by a company or a firm | 10% 5% | 94 |
| 10 | Payment to any person engaged in the distribution or marketing of the goods of the company or the firm | 1.5% | 94 |
| 11 | Collection of tax at the time of sales by a cigarette manufacturer company of its goods to a distributor or to such other person on the difference between the sales price and the retail price | 3% | 94 |
| 12 | Travel Agent | 0.3% | 95 |
| 13 | Commission of Letter of Credit | 5% | 96 |
| 14 | Payment on account of Local LC | 3% 1.5% 2% 1% 0.5% | 97 |
| 15 | Payment by cellular mobile phone operator | 20% | 98 |
| Additional payment for life insurance policy premiums | 5% | 99 | |
| 16 | Insurance commission | 5% | 100 |
| 17 | Fees of surveyers of general insurance company | 15% | 101 |
| 18 | Interest of savings deposit and fixed deposit | 20%, 10% Find Details Here | 102 |
| 19 | Interest on deposit of post office savings bank account | 10% | 103 |
| 20 | Interest income of resident | 10% | 104 |
| 21 | Interest on Saving Instruments | 10% | 105 |
| 22 | Interest on securities | 10% | 106 |
| 23 | Discount on the real value of Bangaldesh Bank Bills | Higher Rate | 107 |
| 24 | Receipts in respect of international phone call | 1.5%, 7.5% | 108 |
| 25 | Rent | 10% | 109 |
| 26 | Rendering service from convention hall, conference centre etc. | 10% | 110 |
| 27 | Compensation against acquisition of property | 6%, 3% | 111 |
| 28 | Export cash subsidy | 10% | 112 |
| 30 | Purchase of power | 4% | 114 |
| 31 | Income received from real estate developer to land owner | 15% | 115 |
| 32 | Commission or remuneration paid to agent of foreign buyer | 7.5% | 116 |
| 33 | Dividend: Company Individual having TIN Individual having no TIN | Applicable Rate 10% 15% | 117 |
| 34 | Income from Lottery | 20% | 118 |
| 35 | Income of non-resident | Find Details Here | 119 |
| 36 | Importer | various rate | 120 |
| 37 | Export manpower | 10% | 121 |
| 38 | Clearing and forwarding agents | 10% | 122 |
| 39 | Export Income | 1% | 123 |
| 40 | Deduction of Tax from any income remitted from abroad in connection with any service, revenue sharing, etc. Payment received by Freight Forward Agent: (i) if the bill contains only commission (ii) if the bill contains both gross bill & commission, then on gross bill | 7.5% 1.5% | 124 |
| 41 | Transfer of property | Rules 6 | 125 |
| 42 | Real estate or land developer | Rules 7 | 126 |
| 43 | Commission on Govt. stamp, court fees and cartridge paper | 10% | 127 |
| 44 | Lease of property | 4% | 128 |
| 45 | Cigarette manufacturing | 10% | 129 |
| 46 | Collection of tax from brick manufacturing | Find Details Here | 130 |
| 47 | Trade License renewal: (i) DNCC, DSCC, CCC (ii) Any other city corporation (iii) Any paurashava at district headquarter (iv) Any other paurashava | (i) 3000/- (ii) 2000/- (iii) 1000/- (iv) 500/- | 131 |
| 48 | Shipping business of a resident | 5%, 3% | 132 |
| 49 | Sales by public auction | 10%, 1% (tea) | 133 |
| 50 | Transfer of share | 15% on face value or Fair value | 134 |
| 51 | Transfer of securities | 15% | 135 |
| 52 | Transfer of share of shareholder of stock exchange | 15% | 136 |
| 53 | Member of stock exchange | .03% on transaction value | 137 |
| 54 | Motor vehicle plying commercially | Find Details Here | 138 |
| 55 | Inland Ships: (a) Inland ships engaged in carrying passengers in inland water (b) Cargo, container (Multipurpose) and coaster engaged in carrying goods in inland water (c) Dump barge engaged in carrying goods in inland water | (a) 125/- per gross tonnage (b) 170/- per gross tonnage (c) 125/- per gross tonnage | 139 |
