Bangladesh Government Set out new rate for VAT deducted at source by publishing new finance bill 2020.
| 2020-21 VDS Rate |
|||
| 1 | S001.1 | Hotel: A/C | 15.00% |
| Hotel: Non -A/C | 7.50% | ||
| S001.2 | Restaurant : A/C | 15.00% | |
| Restaurant : Non-A/C | 7.50% | ||
| 3 | S002 | Decorators and caterers | 15.0% |
| 4 | S003.1 | Motor Garages & Workshop | 10.0% |
| S003.2 | Dockyard | 10.00% | |
| S004 | Construction Firms | 7.5% | |
| 5 | S005.1 | Warehouse | 15.0% |
| 6 | S005.2 | Port | 15.0% |
| 7 | S006 | Cold Storage | 0.0% |
| 8 | S007 | Advertising Firms | 15.0% |
| 9 | S008.1 | Printing Press | 10.0% |
| 10 | S008.2 | Binding | 0.0% |
| 11 | S009 | Auctioneer | 10.0% |
| 12 | S010.1 | Land Development Firms | 2.00% |
| S010.2 | Building Construction Firms (1-1600 Square foot) | 2.0% | |
| Building Construction Firms (1600-More Square foot) | 4.5% | ||
| Building Construction Firms (Reregistration) | 2.0% | ||
| 13 | S011.10 | Video Shop | 15.0% |
| S011.2 | Video Games Shop | 15.0% | |
| S011.3 | Audio & Video Recording shop | 15.0% | |
| S011.4 | Audio & Video Rental Shop | 15.0% | |
| 14 | S012 | Telephone/Tele-printer/Telex/Fax | 15.0% |
| 15 | S012.14 | Internet Service Provider | 5.0% |
| 16 | S012.2 | Sim card supplier | 15.0% |
| 17 | S013 | Automated Laundry | 10.0% |
| 18 | S014 | Indenting Firm | 5.0% |
| 19 | S015.1 | Freight Forwarders | 15.0% |
| 20 | S015.2 | Clearing & Forwarding Agents | 15.0% |
| 21 | S016 | Travel Agency | 0.0% |
| 22 | S017 | Community Center | 15.0% |
| 23 | S018 | Film Studio | 10.0% |
| 24 | S019 | Photo Maker | 0.0% |
| 25 | S020 | Survey Firms | 15.0% |
| 26 | S021 | Rental of plant and capital equipment | 15.0% |
| 27 | S022 | Sweet Shops | 15.0% |
| 28 | S023.1 | Film producers | 10.0% |
| 29 | S023.2 | Cinema hall | 10.0% |
| 30 | S024 | Furniture manufacturer | 7.5% |
| Furniture distributor | 7.5% | ||
| 31 | S025 | WASA | 15.0% |
| 32 | S026 | Goldsmith, Silversmith, Jewelers | 5.0% |
| 33 | S027 | Insurance Company | 15.0% |
| 34 | S028 | Courier & Express Mail Service | 15.0% |
| 35 | S029 | Astrologer | 15.0% |
| 36 | S030 | Beauty Parlor | 15.0% |
| 37 | S031 | Repair & servicing of taxable goods | 10.0% |
| 38 | S032 | Consultancy & Supervisory Firms | 15.0% |
| 39 | S033 | Lease holder | 15.0% |
| 40 | S034 | Audit & Accounting Firms | 15.0% |
| 41 | S035 | Shipping Agent | 15.0% |
| 42 | S036.1 | AC Bus Service | 15.0% |
| 43 | S036.2 | AC Launch Service | 10.0% |
| 44 | S036.3 | AC Railway Service | 15% |
| 45 | S037 | Procurement Providers | 7.5% |
| 46 | S038 | Arrangement of cultural program in coordination with Foreign Artist | 15.0% |
| 47 | S039.1 | Satellite Cable Operator | 15.0% |
| 48 | S039.2 | Satellite Channel Distributor | 15.0% |
| 49 | S040 | Security Services | 10.0% |
| 50 | S041 | Marriage Media | 15% |
| 51 | S042 | Automated Sawmill | 10.0% |
| 52 | S043 | Supplier of Programs to Television and Online Medium | 15% |
| 53 | S044 | Services by BRTA | 15% |
| 54 | S045 | Legal Advisors | 15.0% |
| 55 | S046 | Health and Fitness Centre | 15.0% |
| 56 | S047 | Sports Organizer | 10.0% |
| 57 | S048 | Transport Contractors: of petroleum products | 5.0% |
| Transport Contractors: others | 10.0% | ||
| 58 | S049 | Rent-a-Car | 15.0% |
| 59 | S050.1 | Architect, Interior Designer/ Decorator | 15.0% |
| S050.2 | Graphic Designer | 15.0% | |
| 60 | S051 | Engineering firm | 15.0% |
| 61 | S052 | Rental of sound and lighting system | 15.0% |
| 62 | S053 | Directors fee for attending Board meeting | 10.0% |
| 63 | S054 | Broadcasting advertisement through satellite | 15.0% |
| 64 | S055 | Land seller | 0.0% |
| 65 | S056 | Banking & Non-Banking service provider | 15.0% |
| 66 | S057 | Electricity Distributor | 5.0% |
| 67 | S058 | Rental of chartered plan and helicopter | 15.0% |
| 68 | S059 | Glass-sheet plating company | 15.0% |
| 69 | S060 | Buyer of auctioned goods | 7.5% |
| 70 | S061 | Credit Card Provider | 15.0% |
| 71 | S062 | Money exchange | 15% |
| 72 | S063 | Tailoring Shop & tailors | 10.0% |
| 73 | S064.1 | Amusement park and theme park | 7.5% |
| 74 | S064.2 | Picnic Spot, Shooting Spot, and tourist spot | 15% |
| 75 | S065 | Cleaning or Maintenance Service Providers of Building’s Floor and Yards | 10.0% |
| 76 | S066 | Seller of Lottery | 10.0% |
| 77 | S067 | Immigration advisor | 15.0% |
| 78 | S068 | Coaching Center | 15.0% |
| 79 | S069 | English Medium School | 5.0% |
| 80 | S070.1 | Private University | 0.0% |
| S070.2 | Private Medical & Engineering College | 0.0% | |
| 81 | S071 | Event Management | 15.0% |
| 82 | S072 | Human Resource Management | 15.0% |
| 83 | S073 | Manpower Exporter | 0.0% |
| 84 | S074 | Rent of place | 15.0% |
| 85 | S075 | Stock & Security Broker | 0.0% |
| 86 | S076 | Social & sports club | 10.0% |
| 87 | S077 | Tour Operator | 0.0% |
| 88 | S078(ka) | Sale center of own brand garments/clothes | 7.5% |
| 89 | S078(kha) | Sale center of brand garments/clothes (except it's own) | 7.5% |
| 90 | S079 | Social Media or Virtual Business | Removed |
| 91 | S080 | Ride Sharing Service | 5.0% |
| 92 | S099.1 | ITES - Information Technology Enabled services | 5.0% |
| S099.2 | Other services | 15.0% | |
| S099.3 | Sponsorship services | 15.0% | |
| S099.4 | Meditation service | 0.0% | |
| 93 | S099.5 | Sale of Goods through Online | 5.0% |
| 94 | S099.6 | Credit Rating Agency | 7.50% |

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VAT Deduct at source 2021-2022
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