TDS and VDS rate in Bangladesh 2025
The National Board of Revenue (NBR) has specified TDS rates under various sections of the Income Tax Act 2023 and Under the VAT & SD Act 2012, VDS is applicable on certain goods and services. The rates vary depending on the nature of the service or goods supplied .
|
S.No
|
Service Name
|
TDS
|
VTS
|
|---|---|---|---|
|
1
|
Procurent Provider(Supplier)
|
5%
|
10%
|
|
2
|
Supply of any type of Tobacco products
|
10%
|
10%
|
|
3
|
Supply to construction or similar work;
|
7%
|
10%
|
|
4
|
MS billet or scrap supply
|
0.50%
|
10%
|
|
5
|
Supply of oil by oil marketing companies(lubricants)
|
0.60%
|
10%
|