Corporate Tax Compliance
Business Compliance in Bangladesh
Complete Guide to Monthly VAT Return, Quarterly With-holding Tax, Quarterly FDI Filing & Annual Tax Return in Bangladesh
Corporate Tax Compliance is a structured process that ensures a company fully adheres to all applicable tax and VAT regulations set by the National Board of Revenue and other regulatory authorities such as Bangladesh Bank.
It involves accurate calculation, timely payment, and proper submission of all statutory returns and reports. Maintaining consistency across VAT, Tax, FDI, and financial records is essential to ensure transparency, avoid penalties, and support a smooth audit process.
A well-managed compliance system not only reduces risk but also strengthens the company’s financial integrity and regulatory standing.
Updated TDS Rates with Income Tax Sections & Rules and VDS Percentage with Service Codes in Bangladesh
Ensure accurate calculation of all applicable corporate taxes and VAT in accordance with the latest laws, regulations, and guidelines issued by the National Board of Revenue (NBR). Proper computation of tax and VAT helps ensure full compliance, avoid penalties, and maintain financial accuracy in business operations.
| Head Expense | Income Tax Section | Tax Rate | VAT Service Code | VAT Rate |
| Commercial Space Rental | Under Section: 109 | 10% | S074 | 15% |
| Rental Service Charge | Under Section : 109 | 10% | S074 | 15% |
| Salary | Under Section : 86 | up to 30% | ||
| Internet | Under Section : 90, R: 4(16) | 5% | S012.14 | 5% |
| Marketing & Promotion | Under Section : 90, R: 4(3) | 8% | S099.20 | 15% |
| Garbage & Cleaning Service | Under Section : 90, R: 4(3) | 2% | S065 | 15% |
| Deduction on interest on securities | Under Section : 106 | |||
| TDS on Royalties, Franchise, etc | Under Section : 91 | |||
| Collection of tax from C&F agents | Under Section : 122 | |||
| TDS of Cigarette manufacturers | Under Section : 129 | |||
| TDS on Compensation Against acquisition of property | Under Section : 111 | |||
| Interest on saving instruments | Under Section : 105 | |||
| Deduction from Brick Manufacturer Licence renue | Under Section : 130 | |||
| L/C Commission | Under Section : 96 | |||
| Travel Agent | Under Section : 95 | |||
| Trade License or renue | Under Section : 131 | |||
| Freight forwarding agency Commission | Under Section : 113 | |||
| Rental Power | Under Section : 114 | |||
| Deduction of tax for services from Convention hall, conference centre, etc | Under Section : 110 | |||
| Deduction of tax from any Income Remitted from abroad in connection with service, revenue sharing etc | Under Section : 124 | |||
| International gateway service in Respect of phone call | Under Section : 108 | |||
| Payment in excess of premium Paid on life insurance policy | Under Section : 99 | |||
| Payment on account of Purchase through local L/C | Under Section : 97 | |||
| Deduction from Payment by Cellular mobile phone operator | Under Section : 98 | |||
| Import | Under Section : 120 | |||
| Deduction from WPF | Under Section : 88 | |||
| Deduction from Remuneration of MPs | Under Section : 87 | 15% | ||
| Stationary | Under Section : 89, R: 3(19) | 5% | S037 | 10% |
| Renovation Work | Under Section : 89, R: 3(19) | 5% | S031.00 | 15% |
| Hotel (A.C) | S 001.10 | 15% | ||
| Hotel (Non A.C) | S 001.10 | 10% | ||
| Restaurant | S 001.20 | 5% | ||
| Decorator and Catering | S 002.00 | 15% | ||
| Motor Vehicle repair workshops | Under Section: 90, R4(10) | 8% | S 003.10 | 10% |
| Dockyard | Under Section: 90, R4(19) | 10% | S 003.20 | 15% |
| Construction company | Under Section: 90, R4(2) | S 004.00 | 10% | |
| Warehouse | S 005.10 | 15% | ||
| Port | S 005.20 | 15% | ||
| Cold storage | S 006.00 | |||
| Advertising agency | S 007.00 | 15% | ||
| Printing press | Under Section: 90, R4(5) | 10% | S 008.10 | 15% |
| Binding company | S 008.20 | |||
| Auctioneer | S 009.00 | 15% | ||
| Land Development Agency | S 010.10 | 2% | ||
| Building construction company | S 010.20 | 2%, 4.5% | ||
| Video and Cassette Shop | S 011.10 | |||
| Video and game shop | S 011.20 | |||
| Audio and video recording shop | S 011.30 | |||
| Video and audio CD rental shop | S 011.40 | 15% | ||
| Telephone | S 012.10 | 15% | ||
| Teleprinter | S 012.11 | 15% | ||
| Telex | S 012.12 | 15% | ||
| Fax | S 012.13 | 15% | ||
| Internet company | S 012.14 | 5% | ||
| SIM card or e-SIM provider | S 012.20 | |||
| Mechanical laundry | S 013.00 | 15% | ||
| Indenting company | S 014.00 | 15% | ||
| Freight Forwarders | S 015.10 | 15% | ||
| Clearing & forwarding company | S 015.20 | 15% | ||
| Travel agency | S 016.00 | |||
| Community Center | S 017.00 | 15% | ||
| Movie studio | S 018.00 | 15% | ||
| Photo Maker | S 019.00 | |||
| Survey company | S 020.00 | 15% | ||
| Plant Equipment rental company | S 021.00 | 15% | ||
| Dessert store | S 022.00 | 10% | ||
| Film Awards | S 023.10 | 15% | ||
| Film distributor | S 023.20 | 15% | ||
| Furniture manufacturer | S 024.10 | 8% | ||
| Furniture Marketing Center | S 024.20 | 8% | ||
| WASA | S 025.00 | 15% | ||
| Goldsmith and silversmith | S 026.00 | 5% | ||
| Insurance company | S 027.00 | 15% | ||
| Courier and Express Services | S 028.00 | 15% | ||
| Astrologer | S 029.00 | 15% | ||
| Beauty Parlor | S 030.00 | 15% | ||
| Repair service provider | S 031.00 | 15% | ||
| Consultancy & Supervisory Firms | S 032.00 | 15% | ||
| Lessor | S 033.00 | 15% | ||
| Audit and accounting firm | S 034.00 | 15% | ||
| Shipping agent | S 035.00 | 15% | ||
| Air-conditioned bus service | S 036.10 | 15% | ||
| Air-conditioned boat service | S 036.20 | 10% | ||
| Air-conditioned railway service | S 036.30 | 15% | ||
| upplier | S 037.00 | 10% | ||
| International cultural event organizer | S 038.00 | 15%, sd 10% | ||
| Satellite cable operator | S 039.10 | 15% | ||
| Satellite Channel Distributor | S 039.20 | 15% , sd 25% | ||
| Security service | S 040.00 | 15% | ||
| Marriage Media | S 041.00 | 15% | ||
| Automatic or mechanized sawmill | S 042.00 | 15% | ||
| TV & online broadcaster Provider | S 043.00 | 15% | ||
| Services provided by BRTA | S 044.00 | 15%. , sd 10% | ||
| Legal consultant | S 045.00 | 15% | ||
| Health Clubs & Fitness Centers | S 046.00 | 15% | ||
| Sports organizer | S 047.00 | 15% | ||
| Transportation contractor | S 048.00 | 5% ,15% | ||
| Vehicle rental provider | S 049.00 | 15% | ||
| Architect, Interior Designer | S 050.10 | 15% | ||
| Graphic designer | S 050.20 | 15% | ||
| Engineering firm | S051.00 | 15% | ||
| Sound equipment rental provider | S052.00 | 15% | ||
| Board meeting attendees | S053.00 | 15% | ||
| Advertiser via satellite channel | S054.00 | 15% | ||
| Land seller | S055.00 | |||
| Bank & Financial service providers | S056.00 | 15% | ||
| Mobile banking service provider | S056.10 | 15% | ||
| Electricity distributor | S057.00 | 5% | ||
| Chartered aircraft rental company | S058.00 | 15% , sd 25% | ||
| Glass sheet coating company | S059.00 | 15% | ||
| Buyer of auctioned goods | S060.00 | 15% | ||
| Credit card or debit card issuer | S061.00 | 15% | ||
| Money exchange institution | S062.00 | 15% | ||
| Tailoring Shops and Tailors | S063.00 | 15% | ||
| Amusement parks and theme parks | S064.10 | 15% | ||
| Picnic sport, shooting sport | S064.20 | 15% | ||
| Cleaning services company | S065.00 | 15% | ||
| Lottery ticket seller | S066.00 | 15% | ||
| Immigration Advisor | S067.00 | 15% | ||
| Coaching Center | S068.00 | 15% | ||
| English Medium School | S069.00 | 5% | ||
| Private university | S070.10 | |||
| Private medical | S070.20 | |||
| Event organizer | S071.00 | 15% | ||
| HR outsourcing company | S072.00 | 15% | ||
| Manpower Exporting Organization | s073.00 | |||
| Space and facility renter | S074.00 | 15% | ||
| Stock and Securities Broker | S075.00 | |||
| Social and sports clubs | S076.00 | 15% | ||
| Tour operator | S077.00 | 15% | ||
| Readymade Garment Marketing | S078.00 | 10%, 7.5% | ||
| Ride share | S080.00 | 5% | ||
| Tower sharing service provider | S081.00 | 15% | ||
| OTT platform | S082.00 | 15% | ||
| IT-based services | S099.10 | 5% | ||
| Other miscellaneous services | S099.20 | 15% | ||
| Sponosorship Services | S099.30 | 15% | ||
| Meditation services | S099.40 | 5% | ||
| Credit rating agency | S099.50 | 15% | ||
| Selling products online | S099.60 | 15% |