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AY 2026-2027Rate varies by contract value band under the rules; 5% is the common band.
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Full TDS rate table
Assessment year 2026-2027 — 11 sections
| Section | Head of income | With TIN | No TIN | Threshold |
|---|---|---|---|---|
| §52 | Supply of goodsContractors and suppliers | 5% | 10% | ৳50,000 |
| §52A | Execution of contractConstruction and works contracts | 7% | 14% | ৳50,000 |
| §52AA | Professional or technical servicesConsultancy, legal, accounting and technical fees | 10% | 20% | ৳25,000 |
| §52AA | Media buying agency commission | 10% | 20% | — |
| §53A | House property rentRent paid by a specified person | 5% | 10% | ৳25,000 |
| §53E | Commission, discount or feesDistributors and agents | 10% | 20% | — |
| §53F | Interest on savings and fixed depositsBank interest | 10% | 20% | — |
| §53H | Transfer of propertyDeed registration | 4% | 8% | — |
| §54 | DividendDividend paid to a resident individual | 10% | 20% | — |
| §56 | Payment to a non-residentRate depends on the nature of the payment | 20% | — | — |
| §86 | SalaryDeduction at the employee's average rate | 0% | — | — |
Who deducts, and when?
The paying party deducts tax at source at the time of payment or credit, whichever comes first, and deposits it to the government treasury by the prescribed deadline. Failure to deduct or deposit makes the payer personally liable for the amount, plus interest.