What this withholding estimate covers
Offices deduct tax at source on many bills: goods, contracts, professional fees, house rent, bank interest and commission. The rates on this page are the ones clerks most often apply for a quick check. The live NBR schedule can differ by threshold, industrial vs trading supplier, and whether the payee has a TIN.
৳1,00,000 goods vs professional
Supply of goods at 5% → TDS ৳5,000, net to payee ৳95,000. The same bill as professional/consultancy at 10% → ৳10,000 withheld. Bank interest with TIN 10%, without TIN 15%. House rent here is 5% of the payment — a company paying office rent still checks the current rule for the landlord’s status.
When this does not apply
Salary withholding is not this page — use income tax FY 2025–26. Import AIT inside customs is on phone/laptop duty. A new SRO or a TIN-exemption certificate beats these default percentages. Confirm on the challan before you pay a vendor.