AIT Rate

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AIT Rate

Heads of Income Subject to deduction or collection of income tax at source with specified rates of deduction:

SL. Heads Withholding authority Rate To be paid
in favour of
01.
 
Salaries [S-50] Any person responsible
for making such payment.
deduction at average
rate
Respective
Zone.
Salaries
(Government)
[Sub-section (1A)
of section 50]
Drawing and
Disbursing Officer
(DDO)
deduction at the average rate Respective
Zone.
02. Discount on the
real value of
Bangladesh
Bank Bills [S-50 A]
Any person responsible
for making such payment.
maximum rate LTU
03. Interest or profit on
securities [S-51]
Any person responsible for issuing any security of the government or approved by the govt. 5% LTU
04. (a) Execution of
contract, other than a contract for
providing or rendering a service mentioned in any other section of Chapter VII.
(b) Supply of goods;
(c)Manufacture, process or conversion;
(d) Printing, packaging or binding
(Section 52 & Rule 16)

the specified person means-
(i)    the Government, or any authority, corporation or body
of the Government, including its units, the activities of which are authorised by any Act, Ordinance, Order or instrument having the force of law in Bangladesh;
(ii)    a project, programme or activity where the Government has any financial or operational involvement;
(iii)    a joint venture or a consortium;
(iv)    a company as defined in clause (20) of section 2 of this Ordinance;
(v)    a co-operative bank;
(vi)    a co-operative society;
(vii)    a financial institution;
(viii)    a Non-Government
Organisation registered with the NGO Affairs Bureau;
(ix)    a school, a college, an institute or a university;
(x)    a hospital, a clinic or a diagnostic centre;
(xi)    a trust or a fund;

 

(a) payment method against the execution of contract
-Where base amount does not exceed taka 2 lakh---------Nil
-Where base amount exceeds taka 2 lakh but does not exceed taka 5 lakh---------1%
-Where base amount exceeds taka 5 lakh but does not exceed taka 10 lakh--------2%
-Where base amount exceeds taka 10 lakh but does not exceed taka 25 lakh--------3%
-Where base amount exceeds taka 25 lakh but does not exceed taka 1 crore--------4%
-Where base amount exceeds taka 1crore but does not exceed taka 5 crore--------5%
-Where base amount exceeds taka 5 crore but does not exceed taka 10 crore-------6%
-Where base amount exceeds taka 10 crore---------------7%;
(b) Payment for
(i) supply of goods; or
(ii) manufacture, process or conversion; or
(iii) printing, packaging or binding;
(c) Deduction from the following classes
-In case of oil supplied by Oil
marketing companies upto 2
lac---------------------------Nil

Dhaka
Zone-2,
Dhaka.

Chittagong
Zone-2, Ctg.

Other
Respective
 Zone.

05. Royalty etc
(Section 52A)
Specified person
as mentioned in
section 52 and section
No. 04
Page-158
Where base amount dose not exceed taka 25 lakh 10%
Where base amount dose not exceed taka 25 lakh 12%

Dhaka
Zone-8,

Chittagong
Zone-2,
Ctg.

Other
Respective
Zone.

06.   Specified person
as mentioned in
section 52 and section
No. 04
Page-158
   
** Description of service
and payment
Rate of deduction of tax  
2016-2017
Where base
amount does
not exceed
Tk. 25 lakh
Where base
amount
exceeds
Tk. 25 lakh
01. Advisory or consultancy service 10% 12% Dhaka- Zone-8, Dhaka
Ctg. Zone-2 Ctg.
Other Respective Zone
02. (2) Professional service, Technical services fee, Technical assistance fee. (excluding professional services by doctors) (Section 52AA) 10% 12% Dhaka- Zone-10, Dhaka
Ctg. Zone-2 Ctg.
Other Respective Zone
03. Catering service
(a)    on commission
(b)    on gross amount

 

10%
1.5%

 

12%
2%

Dhaka Zone-14,
Chittagong Zone-2,
Ctg. Other Respective
Zone.
04. Cleaning service
(a)    on commission
(b)    on gross amount

 

10%
1.5%

 

12%
2%

-Do
05. Collection and recovery agency-
(a)    on commission
(b)    on gross amount
10%
1.5%
12%
2%
-Do
06. Management of events, training,
workshops etc.
(a)     on commission
(b)    on gross amount

 

 

10%
1.5%

 

 

12%
2%

-Do
07. Private security service
(a)    on commission
(b)    on gross amount

 

10%
1.5%

12%
2%
-Do
08. Supply of manpower
(a)    on commission
(b)    on gross amount
10%
1.5%
12%
2%
-Do
09. Indenting commission 6% 8% -Do
10. Meeting fees, training fees or honorarium 10% 12% -Do
12. Credit rating agency 10% 12% -Do
13. Motor garage or workshop 06% 08% -Do
14. Private container port or dockyard service 06% 08% -Do
15. Shipping agency commission 06% 08% -Do
16. Stevedoring/berth operation commission 10% 12% -Do
17. Transport service, car rental 03% 04% -Do
18. Any other service which is not mentioned in Chapter VII of this Ordinance and is not a service provided by any bank, insurance or financial institutions 10% 12% -Do
11. Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations 10% 12% LTU
07. C&F agency
commission
[S-52AAA]
Commissioner of
customs
10% Dhaka Zone-15,
Chittagong
Zone-3, Ctg.
Other Respective
Zone.
08. Manufacturer of
nonmechanical
cigarette
(Bidi)
(Section 52B)
Any person
responsible for
selling banderols
to a manufacturer
of cigarettes.
10% of the value of
the banderols
Dhaka Zone-10,
Chittagong
Zone-4, Ctg.
Other Respective
Zone.
09. Compensation
against acquisition
of property [Sec
52C]
Any person responsible
for payment ofsuch
compensation
(a). 2% ofthe amount of
such compensation against
the immovable property
situated within City Corporation, Paurashava  or Cantonment Board
(b). 1% of the amount of
such compensation against
the immovable property  situated outside the jurisdiction of City Corporation, Paurashava  or Cantonment Board
Dhaka Zone-15.
Chittagong Zone-2,
Ctg. Other
Respective Zone.   
10. Interest on saving
instruments [Sec 52D]
Any person responsible for
making such payment
    5%
(No witholding tax on interest on pensioners savings certificate if cumulative investment in such certificate at the end of the income year does not exceed tk. 5 lakh)
Dhaka Zone-10.
Chittagong Zone-4,
Ctg. Other
Respective Zone.
11. Payment to a beneficiary of Workers’ Participation Fund (Section 52DD) Any person responsible
for making payment from such fund to a beneficiary
5% All over Bangladesh
(other than
Chittagong) :
Zone-3, Dhaka
Chittagong Zone-2,
Chittagong
12. Brick Manufacturer
[Sec 52F]
Any person responsible  for issuing any permission
or renewal of permission for manufacture of bricks.
Tk.45,000/- for one section brick field, Tk.70,000/- for one and half section brick field, Tk. 90,000/- for two section brick field, Tk.1,50,000/- for automatic brick field Dhaka Zone-7.
Chittagong Zone-4,
Ctg. Other
Respective Zone.
13. Commission of
letter of credit
[Sec 52I]
Any person responsible
for opening letter of credit.
5% LTU, Dhaka.
Chittagong
Zone-2, Ctg.
14. Travel agent
(Section 52JJ)
Any person responsible for paying commission, discount or any benefit for selling air tickets or cargo carriage 0.30% of the total value of the tickets of the airlines or any  charge for carrying  cargo by air excluding  few taxes. DhakaZone-4,
Dhaka.
Chittagong
Zone-2, Ctg.
15. Renewal of
trade license by
City
Corporation or
Paurashava
[Sec 52K]
City Corporation or
Paurashava
Tk. 500/- for Dhaka  (North and South) & Chittagongcity              corporation.TK. 300  for any city corporation  other than Dhaka (North
and South) & Chittagong
city corporation and any
paurashava. of any district headquarters. TK. 100 in any other paurashava.

DhakaZone-3,
Dhaka.
Chittagong
Zone-2, Ctg.
Other
Respective Zone.

 

16. Freight forward
agency commission
[Sec 52M]
Any person responsible
for making such payment.
15% Dhaka Zone-6,
Dhaka.
Chittagong Zone-3,
Ctg. Other
Respective Zone.
17. Rental Power
Company [Sec 52N]
Bangladesh Power            Development Board during payment to any power generation company against power purchase. 6% Dhaka Zone-13.
Chittagong Zone-3,
Ctg. Other
Respective
18. Foreign technician
serving in diamond
cutting [Sec 52O]
Employer. 5% Zone-9, Dhaka.
19. For services from
convention hall,
conference centre etc.
[Sec 52P]
Any person, being a         corporation, body or authority established by or under any law including any company or enterprise owned,  controlled or managed by it, or a company registered under ‡Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb),  any  Nongovernment Organization registered with N.G.O Affairs Bureau or any university or medical college or dental college or engineering college 5% Dhaka-Zone- 4,
Dhaka.
Chittagong
Zone-2, Ctg.
Other
Respective Zone
20. Any income in connection with any service provided to any foreign person by a resident person
(Section 52Q
Paying or crediting authority (Banks or  Financial                  institutions) 10% Zone-11, Dhaka.
21. International
gateway service
in respect of
phone call.
(Section 52R)
(1) The respective bank, in the case of the amount credited to the account of an International Gateway (IGW) Services operator;
(2) IGW services operator, in the case of the amount paid or credited to the account of (ICX), Access Network Services (ANS) or others
(1) 1.5% of total revenue received by
IGW services operator.
(2) 7.5% of revenue paid or credited to ICX, ANS and others
Zone-15, Dhaka.
22. Manufacturer of
soft drink, etc.
(Section 52S)
The Security Printing Corporation (Bangladesh)  Liited or any other person responsible for delevery of  banderols or stamps 4% value of such
drinks mineral or
bottled water as
determined for the
purpose of Value
Added Tax (VAT)
Gazipur Zone.
23. Payment in
excess of
premium paid
on life insurance
policy
(Section 52T)
Any person responsible for  paying to a resident, any  sum in excess of premium paid for any life insurance  policy maintained with any life insurance company 5% LTU
24. Payment on
account of
purchase
through local
L/C
(Section 52U)
Respective Bank or
Financial Institute
3%
[If purchase of goods through local L/C exceeds taka 5 lakh] No tax shall be
deducted under this section from the payment related tolocal letter of credit (L/C) and any other financing agreement  in respect of urchase or procurement of rice, wheat, potato, onion, garlic, peas, chickpeas, lentils, ginger, turmeric, dried chilies, pulses, maize, coarse flour, flour, salt, edible oil, sugar, black pepper, cinnam, cardamom,  clove, date, cassia  leaf, computer or computer accessories, jute, cotton, yarn and all kinds of fruits.
Chittagong-
& Coxbazar
distZone-2,
Ctg.
All other
distsLTU,
Dhaka.
25. Payment of fees, revenue sharing etc. by cellular mobile phone operator (Section 52V) The principal officer of a cellular mobile phone  operator company  responsible for making such payment 10% LTU
26. Import [Sec 53
& Rule 17A]
The Commissioner of
Customs.
(a) 5% (general rate)
(b) 2% on certain imported goods
(c) Tk. 800 per ton in case of import of certain items
Dhaka Zone-14.
Chittagong
Zone-1, Ctg.
Other
Respective Zone.
27. House property
[Sec 53A]
The Government or any authority, corporation or body or any company or any banking company or any co-operative bank or any NGO run or supported by any foreign donation or any university or medical college or dental college or engineering college or any college or school or hospital or clinic or diagnostic center as tenant. 5% of the gross
rent
Dhaka Zone-7,
Chittagong
Zone-2, CTG
Other
Respective
Zone
28. Shipping business
of a resident
[Sec 53AA]
Commissioner of Customs or any other authority duly authorized.

5% of total freight  received or receivable in or out of Bangladesh. 3% of total freight received or receivable  from services rendered between two or more foreign   countries.

 

Dhaka
Zone-10,
Chittagong
Zone-4,
Ctg.
Other
Respective
Zone
29. Export of manpower
[Sec 53B, rule-17C]
The Director General,
Bureau of Manpower,
Employment and Training.
10% Zone-4,
Dhaka.
30. Export of knitwear and woven garments, terry towel, carton and accessories of garments industry, jute goods, frozen food, vegetables, leather goods, packed food (Section 53BB)

Bank.

 

0.70% of the total export proceeds of all goods (other than jute goods)
0.60% of the total export proceeds of jute goods
Zone-4,
Dhaka.
31. Member of Stock Exchanges [Sec 53BBB] The Chief Executive
Officer of Stock
Exchange.
0.05% Dhaka-.
Zone-7.
Chittagong
Zone-3, Ctg.
32. Export of any goods
except the goods
mentioned in section
53BB
(Section 53BBBB)
Bank. 0.70% of the total
export proceeds of
all goods except
the goods
mentioned in
section-53BB
Zone-4,
Dhaka.
33. Goods or property sold by public auction [Sec 53C] [rule 17D] Any person making
sale.
5% ofsale price. Dhaka- Zone- 9,
Chittagong
Zone-4,
Ctg. Other
Respective
Zone.
34. Courier business of a non-resident [Sec 53CCC] Any company
working as local
agent of a non
resident courier
company
15% on the
amount of service
charge
Zone-11,
Dhaka

35.

Payment to actors,
actresses, producers, etc  (Section 53D
The person responsible for making payment. (a) 10% on the payment in case of purchase of film, drama, any kind of television or radio program
(b) 10% on the payment to actor/actress (If the total payment exceed TK.10,000)
Zone-12,
Dhaka.
36. Export cash
subsidy
(Section 53DDD)
Any person responsible for payment 3% Zone-4, Dhaka.
37. Commission, discount or fees [Sec 53E(1)] Any person being a corporation, body including a company making such payment. 10% Dhaka
Zone-12.
Chittagong
Zone-4, Ctg.
Other
Respective Zone.
38. Deemed
Commission,
discount or fees [Sec 53E(2)]
Any company other than oil marketing company 5% the amount equal to BxC. whare
B= the selling point of the company to the distributor or the other person:
C= 60%
Dhaka Zone-12.
Chittagong
Zone-4, Ctg.
Other Respective
Zone.
39. Commission or
remuneration
paid to agent of
foreign buyer
[Sec 53EE]
Bank. 10% Dhaka Zone-6.
Chittagong
Zone-3,
Ctg. Other
Respective Zone.
40. Interest or
share of profit
on saving
deposits and
fixed deposits
etc.
[Section 53F(1)]
Any person responsible for making such payment 10% if there is TIN 15% ifthere is no TIN (notapplicable if the balance does not exceed TK. 1,00,000 at anytime in the year in case of savings deposit) (not applicable on the amount of interest or share of profit arising out of any deposit pension scheme sponsored by the government or by a schedule bank with prior approval of the Government.) Zone-1,
Dhaka
Interest or share of profit on any saving
deposits or fixed deposits or any term deposit by or in the name of a fund [Section 53F(2)]
Any person
responsible for
making such
payment
5% Zone-1, Dhaka
41. Real estate or
land
development
business
(Section 53FF)
Any person responsible for registering any document for transfer of any land or building or apartmen Building or apartment:
For Dhaka, Gulshan model town, Banani, Baridhara, Motijhil C/A & Dilkusa C/A.
Land:
(i) 5% for Dhaka,
Gazipur, Narayanganj, Munshigang,       Manikganj, Narshindi & Chittagong district;
(ii) 3% for any other district
Dhaka Zone-5,
Chittagong
Zone-4, CTG
Other
Respective
Zone
42. Insurance
commission
[Sec 53G]
Any person responsible for paying  such commission to a resident. 5% LTU.
43. Fees of surveyors
of general insurance
company
[Sec 53GG]
Any person responsible
for paying such fees to resident
15% LTU.
44. Transfer of property
[Sec 53H]
Any person responsible for registering any document of a person. As mentioned in section 53H DhakaCentral
Survey
Zone,
Dhaka.
Chittagong
-Zone-4,
Ctg.
OtherRespective
Zone.
45. Collection of Tax from lease of     property
[Sec- 53HH]
Any registering officer responsible for registering any document in relation to any lease granted by Rajuk, CDA,
RDA, KDA & NHA or any other person being an individual, a firm, an
association of persons, a Hindu undivided family, a company or any artificial juridical person
4% Dhaka
Central Survey
Zone, Dhaka.
Chittagong-
Zone- 4, Ctg.
Other
Respective Zone.
46. Interest on deposit
of post office saving
bank account
[Sec 53I]
Any person responsible
for making such
payment.
10% Dhaka Zone-9.
Chittagong
Zone-4, Ctg.
Other Respective
Zone.
47. Rental value
of vacant land or
plant or machinery
[Sec 53J]
The Government or any authority, corporation or body including its units, the activities or any NGO, any university or medical college, dental  college, engineering  college responsible formaking such payment. 5% of the rent

Dhaka
Zone-15.

Chittagong
Zone-4, Ctg.

Other
Respective
Zone.

48. Advertisement of newspaper or magazine or private television channel or private radio station  or any web site or any person on account of
advertisement or purchasing airtime of private television channel or radio station or such website.
[Sec 53K]
The Government or any  other authority, corporation or body or any company or any  banking company or any insurance company or any co-operative bank or any NGO or any  university or medical  college or dental college  or           engineering college responsible for making
such payment.
4%

Dhaka Zone-5.

Chittagong
Zone-3,Ctg.

Other
Respective
Zone.

49. Collection of tax from
transfer of shares by
the sponsor
shareholders of a
company listed on
stock exchange [aviv
53M]
Securities &
Exchange
Commission or
Stock Exchange
5% Zone-3,
Dhaka.
Zone-3,
Chittagong.
50. Collection of tax
from transfer of
shares of any
Stock Exchange
[Sec-53N]
The principal
officer of a Stock
Exchange
15% (on gain) Zone-3,
Dhaka.
Zone-3,
Chittagong.
51. Any sum paid by
real estate developer
to land owner
(Section 53P)
any person engaged
in real estate or
land development
business
15% Zone-5, Dhaka.
Zone-2,
Chittagong.
Other
Respective Zone.
52. Dividends
[Sec 54]
The principal
officer of a company.
Resident/ non-resident Bangladeshi  company -----------------20%
Resident/ non-resident Bangladeshi person
other than company -If have TIN - 10%
-If No TIN - 15%
Dhaka Zone-13,
Dhaka.
Chittagong
Zone-4,
Ctg. Othert
Respective
Zone.
53. Income from
lottery [Sec 55]
Any person
responsible for
making such payment.
20% Dhaka Zone-9,
Dhaka.
Chittagong
Zone-3, Ctg.
Other
Respective Zone.
54. Income of non
residents [Sec
56]
Accounting or tax
consultancy
Specified person as mentioned in section 52 or any other person responsible
for making payment to a
non-resident
  Zone-11,
Dhaka
Description of services or payments Rate of
deduction of tax
 
01. Advisory or consultancy service 20%      -Do
02. Pre-shipment inspection service 20% -Do
03. Professional service, technical services, technical
know how or technical assistance
20% -Do
04. Architecture, interior design or landscape design,
fashion design or process design
20% -Do
05. Certification, rating etc. 20% -Do
06. Charge or rent for satellite, airtime or frequency,
rent for channel broadcast
20% -Do
07. Legal service 20% -Do
08. Management service including event management 20% -Do
09. Commission 20% -Do
10. Royalty, license fee or payments related to intangibles 20% -Do
11. Interest 20% -Do
12. Advertisement  broadcasting 20% -Do
13. Advertisement making 15% -Do
14. Air transport or water transport 7.5% -Do
15. Contractor or sub-contractor of manufacturing,
process or conversion,civilwork, construction,
engineering or works of similar nature
7.5% -Do
16. Supplier 7.5% -Do
17. Capital gain 15% -Do
18. Insurance premium 10% -Do
Rental of machinery, equipment etc. 15% -Do
19. Rental of machinery, equipment etc. 15% -Do
20.

Dividend-
(b)    company------
(c)    any other person, not being a company-----

 

30%

20%

-Do
21. Artist, singer or player 30% -Do
22. Salary or remuneration 30% -Do
23. Exploration or drilling in petroleum operations 5.25% -Do
24. Survey for oil or gas exploration 5.25% -Do
25. Any service for making connectivity between oil or
gas field and its export point
5.25% -Do
26. Any payments against any services not mentioned above 20% -Do
27. Any other payments 30%

Central

SurveyZone.

55. Advance tax for private
motor car (Section-68B)
BRTA As par rate Central Survey
Zone.
56. Motor vehicle presumptive
tax, SRO:160/2014
BRTA Rate specified
in SRO
No.160/2014
Central
Survey
Zone.
57. Cargo/ Launch presumptive
tax, SRO:162/2014
BRTA Rate specified
in SRO
No.162/2014
Dhaka
Zone-5,
Chittagong
Zone-3, Ctg.
Other
Respective
Zone.