Work out the tax and VAT to deduct at source on a supplier payment, by payment head. The published rate table follows below.
Published TDS & VDS rate table
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%
|