| 1 |
Listed companies with more than 10% paid-up capital raised through initial public offers |
25% |
The rate is increased to 22.5% if the conditions mentioned above are not met. |
| 2 |
Listed companies with 10% or less paid-up capital raised through initial public offers |
22.5% |
The rate is increased to 25% if the conditions mentioned above are not met. |
| 3 |
Listed banks, insurance, and other financial institutions, including mobile financial services providers |
37.5% |
|
| 4 |
Unlisted banks, insurance, and other financial institutions, including mobile financial service providers |
40% |
|
| 5 |
Merchant banks |
37.5% |
|
| 6 |
Tobacco manufacturers |
45% |
Plus 2.5% surcharge |
| 7 |
Listed mobile phone operators |
40% |
|
| 8 |
Unlisted mobile phone operators |
45% |
|
| 9 |
Ready-made garment manufacturers and exporters |
12% |
10% with green building certification. |
| 10 |
Export-oriented companies |
12% |
10% with green building certification. |
| 11 |
Textile Industries |
15% |
|
| 12 |
Jute Goods Exporters |
10% |
|
| 13 |
Private universities, private medical, dental, and engineering colleges, and private colleges solely dedicated to imparting education on information and communication technology |
15% |
|
| 14 |
Private Companies |
27.5% |
|
