Nur Associates is an income tax and VAT consultancy built around the Income Tax Act 2023, the VAT & SD Act, and the latest NBR SROs — serving local businesses across Dinajpur and Dhaka, and remote accounting clients abroad.
Each service is run against the relevant section of the Income Tax Act 2023 and the current VAT & SD Act — referenced by section number, the way NBR itself works.
Individual, firm and company return preparation and e-filing, including TIN registration and assessment-year planning.
BIN registration, monthly Mushak-9.1 returns, input-output VAT reconciliation, and rebate claims.
Source-deduction calculation on salaries, contractors, services and rent, plus monthly e-TDS return filing under §177.
Reviewing donations, allowances and investment tax credits against current SROs to legally minimise liability.
Responses to NBR notices, representation at hearings, and appeals before the Taxes Appellate Tribunal.
Cloud bookkeeping, payroll, and financial statements for SMEs and overseas clients on monthly retainer.
Pre-registration AIT calculation on land, flats and apartment transfers per the relevant mouza schedule.
Advance income tax verification on imported goods against the latest customs tariff schedule.
RJSC incorporation support, trade licence, e-TIN/BIN issuance, and statutory register setup for new ventures.
Nur Associates is led by Md. Masud Islam, an NBR Enlisted Income Tax Practitioner with over six years of experience across accounting, VAT & tax compliance, payroll and microfinance in Bangladesh.
We work from Dinajpur and Dhaka for local clients, and remotely — via QuickBooks Online and Xero — for accounting firms and small businesses abroad that need a Bangladesh-based tax point of contact.
Every engagement is grounded in the Income Tax Act 2023, the VAT & Supplementary Duty Act, and the rolling series of NBR SROs and paripatra that update rates and procedure each year.
From a single salaried return to ongoing books for an overseas-facing business.
Annual income tax returns, allowance review & investment tax credit.
VAT registration, monthly Mushak returns, and withholding compliance.
Remote bookkeeping on QuickBooks/Xero with a local NBR contact point.
Incorporation, e-TIN/BIN issuance and first-year compliance setup.
A quick reference drawn from Section 89/90/119 schedules under the Income Tax Act 2023 and SRO 210/2026. Search by payment type — confirm exact figures with us before filing.
Type a keyword such as "professional", "rent", "supply" or "transport" to filter the schedule below.
| Payment type | Section | Rate |
|---|---|---|
| Advisory or consultancy fee — individual | §90 | 15% |
| Advisory or consultancy fee — other than individual | §90 | 7.5% |
| Professional service fee — individual | §90 | 15% |
| Professional service fee — other than individual | §90 | 7.5% |
| Technical services / know-how fee — individual | §90 | 15% |
| Technical services / know-how fee — other | §90 | 10% |
| Catering, courier, packing & shifting, event management, PR, training — on gross bill | §90 | 4% |
| Cleaning, security or manpower supply — on gross bill | §90 | 1% |
| Cleaning, security or manpower supply — on commission | §90 | 10% |
| Indenting commission | §90 | 7.5% |
| Meeting fee, training fee or honorarium | §90 | 20% |
| Mobile network operator service bill | §90 | 10% |
| Credit rating agency fee | §90 | 10% |
| Motor garage or workshop bill | §90 | 5% |
| Private container port / depot bill | §90 | 5% |
| Shipping agency — commission | §90 | 10% |
| Shipping agency — on gross bill | §90 | 1% |
| Transport, vehicle rental, carrying & ride-sharing platform services | §90 | 2% |
| Internet service bill | §90 | 5% |
| Mobile financial service — agent/distributor commission | §90 | 10% |
| Freight forwarding — commission | §90 | 10% |
| Any other service not separately specified | §90 | 10% |
| Contractors, suppliers — general goods (not listed elsewhere) | §89 | 5% |
| Manufacturing, processing, construction or engineering works | §89 | 5% |
| Rice, wheat, vegetables, onion, garlic, fish, meat and similar essentials — supply | §89 | 0.5% |
| Gold, silver, ornaments and precious stones — supply | §89 | 0.5% |
| Yarn — supply | §89 | 1% |
| Fruits — supply | §89 | 2% |
| Cement, MS billet, iron / steel or ferro-alloy products — supply | §89 | 2% |
| Royalty, licence fee or fee for intangible property — non-resident | §119 | 20% |
| Dividend — paid to company, fund or trust | §117 | 20% |
| Dividend — paid to other persons | §117 | 25% |
| Interest payment — non-resident | §119 | 10% |
| Salary or remuneration to artists, singers or athletes | §119 | 30% |
| Legal service fee — non-resident | §119 | 20% |
| Travel tax — air, North/South America, Europe, Africa, Australia, NZ, Far East | Travel Tax Act | ৳2,500 |
| Travel tax — air, SAARC countries | Travel Tax Act | ৳800 |
| Travel tax — by land, any country | Travel Tax Act | ৳500 |
Reference only, compiled from the Income Tax Act 2023, SRO 210-Law/Income Tax-1/2026 (Withholding Tax Rules, 2026) and the Travel Tax Act 2003. Rates change with new SROs — we confirm the applicable rate for your transaction before any filing. Full schedules: NBR Tariff Schedule & SRO archive.
A fixed four-step sequence, whether the work is a single return or an ongoing monthly retainer.
We review your TIN/BIN status, income sources, prior filings and any outstanding NBR notices.
Bank statements, ledgers or QuickBooks/Xero exports are gathered through a shared secure folder.
Returns, challans and computations are prepared, cross-checked against current SROs, then shared for your approval.
e-Filing with NBR, payment confirmation, and an acknowledgement / compliance certificate sent to you.
Reach out for an income tax return, a VAT registration, a withholding query, or an ongoing bookkeeping retainer. We respond within one business day.
Share a few details — we'll reply with the documents we need and an estimated timeline.
Dinajpur ও Dhaka — উভয় অফিস থেকে সরাসরি সেবা গ্রহণ করুন। Online consultation-ও সম্পূর্ণ উপলব্ধ।
গার্মেন্টস মালিক থেকে প্রবাসী, ফ্রিল্যান্সার থেকে ডাক্তার — সবাই Nur Associates-এর উপর ভরসা রাখেন। এটা শুধু কাজের কথা না, এটা মানুষের গল্প।
আপনি আমাদের সেবা নিয়েছেন — আপনার কথাগুলো অন্য মানুষের সিদ্ধান্ত নিতে সাহায্য করে। মাত্র ২ মিনিটে আপনার মতামত দিন।
Nur Associates বিভিন্ন সরকারি, বেসরকারি ও আন্তর্জাতিক প্রতিষ্ঠানের সাথে নিয়মিত কাজ করে এবং তাদের নির্দেশিকা অনুসরণ করে।
Nur Associates-এর সাম্প্রতিক নোটিশ, করহার আপডেট ও প্রচারণা সংক্রান্ত পোস্টার একসাথে দেখুন। ছবিতে ক্লিক করে বড় করে দেখতে পারবেন।
জাতীয় রাজস্ব বোর্ড (NBR) জারিকৃত উৎসে কর বিধিমালা, ২০২৬ (কার্যকর ১ জুলাই ২০২৬)-এর উপর ভিত্তি করে তৈরি সচেতনতামূলক পোস্ট সিরিজ। ছবিতে ক্লিক করে বড় করে দেখতে পারবেন।
Bangladesh Income Tax Act 2023 অনুযায়ী সম্পূর্ণ Calculator Suite — বিনামূল্যে ব্যবহার করুন।
IT-10B Asset/Liability, AY 2026-27 স্ল্যাব, বিস্তারিত রিপোর্ট সহ পূর্ণাঙ্গ আয়কর রিটার্ন সফটওয়্যার — সরাসরি ব্রাউজারে, বিনামূল্যে।
আপনার আয় ও তথ্য দিয়ে "হিসাব করুন" বাটনে ক্লিক করুন। Gross tax, investment rebate breakdown, and the final liability will appear below.
| Income Bracket (BDT) | Rate | Amount in Bracket | Tax for Bracket |
|---|
📌 Source: Income Tax Act 2023, Finance Act 2026 (Schedule-2) | NBR Bangladesh — Income Year 2026-27 & 2027-28 | Tax Year 2026-2027
This is an estimate only. Actual liability may vary based on individual circumstances — please confirm with Nur Associates before filing.
জানা মূল্যে VAT অন্তর্ভুক্ত আছে — actual amount বের করুন।
Base price থেকে VAT যোগ করে মোট মূল্য বের করুন।
| Sector / সেবা | VAT Rate | Mushak Form | Notes |
|---|---|---|---|
| General Goods & Services | 15% | Mushak 6.3 | Standard rate |
| Restaurant / Food Services | 5% | Mushak 6.3 | Turnover scheme |
| Mobile Phone Services | 15% + SD | Mushak 6.3 | Plus Supplementary Duty |
| Construction Services | 7.5% | Mushak 6.3 | Sub-contract basis |
| IT & Software Services | 0% / 5% | Mushak 6.3 | Mostly exempt |
| Real Estate Developer | 2% (turnover) | Mushak 6.3 | Subject to conditions |
| Transport Services | Exempt | — | Covered by SRO |
| Export of Goods | 0% (Zero-rated) | Mushak 6.3 | Full input credit |
| Company Type | Tax Rate |
|---|---|
| Publicly Listed Company (শেয়ারবাজার) | 22.5% |
| Non-Listed Company | 27.5% |
| One Person Company (OPC) | 22.5% |
| Bank / Insurance / NBFI (listed) | 37.5% |
| Bank / Insurance / NBFI (non-listed) | 40% |
| Mobile Phone Operator (listed) | 40% |
| Mobile Phone Operator (non-listed) | 45% |
| Tobacco / Cigarette Company | 45% |
| SME (Turnover < 5 Crore) | 15% |
| Co-operative Society | 15% |
📌 Cash transaction penalty: যদি BDT 12 লাখের বেশি cash-এ লেনদেন হয়, অতিরিক্ত 2.5% surcharge প্রযোজ্য (ITA 2023, Section 35)।
| Situation | Advance Tax Rule | Section |
|---|---|---|
| Quarterly Advance Tax (large company) | 25% of last year tax, per quarter | Sec. 261 |
| Import AT (AIT) | 5% on C&F value (adjustable) | Sec. 124 |
| Salary TDS | As per slab on monthly salary | Sec. 86 |
| Dividend TDS | 20% (listed) / 20% (non-listed) | Sec. 93 |
| Contract Payment TDS | 7% on contract value | Sec. 87 |
| Professional Fees TDS | 10% on fee amount | Sec. 89 |
| Rent TDS | 5% (furnished) / 3% (unfurnished) | Sec. 91 |
| Minimum Company Tax | 0.6% of gross receipts | Sec. 163 |
| Payment Nature | Rate | Section |
|---|---|---|
| Salary / Wages | As per slab | Sec. 86 |
| Supply of Goods / Contract | 7% | Sec. 87 |
| Services (general) | 10% | Sec. 89 |
| Professional Fees (doctor, lawyer, CA etc.) | 10% | Sec. 89 |
| Rent — Furnished | 5% | Sec. 91 |
| Rent — Unfurnished | 3% | Sec. 91 |
| Bank / FI Interest | 10% | Sec. 96 |
| Dividend — Listed | 10% | Sec. 93 |
| Dividend — Non-Listed | 20% | Sec. 93 |
| Commission / Brokerage | 10% | Sec. 103 |
| Export Proceeds | 0.5% | Sec. 107 |
| Import AIT | 5% of C&F | Sec. 124 |
| Transfer of Land/Building | Per deed value schedule | Sec. 125 |
| Advertisement | 15% | Sec. 102 |
📌 TDS Challan প্রতি মাসের লেনদেনের পরের মাসের ৭ তারিখের মধ্যে সরকারি কোষাগারে জমা দিতে হবে। বার্ষিক TDS Return: ৩১ জানুয়ারির মধ্যে।
আপনার Client ID এবং Mobile Number দিয়ে লগইন করুন।
Client ID নেই? এখানে ক্লিক করে নতুন একাউন্ট খুলুন।
