| SL | Particulars | Tax Rate | Remarks |
|---|---|---|---|
| 1 | Listed companies with note more than 10% paid-up capital raised through initial public offers | 22.50% | The rate is decreased to 20.00%% if the conditions mentioned above are met. |
| 2 | Any other Listed companies | 25% | The rate is decreased to 22.50% if certain conditions are 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 | Firm and Association of persons | 27.50% | |
| 6 | Tobacco manufacturers | 45% | |
| 7 | Mobile phone operators | 45% | The rate is decreased to 40% if certain conditions are met. |
| 8 | Non resident tax payers | 30% | |
| 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 and merchant bank | 27.5% |
First Quarter :July- September Deadline: 25 October
Second Quarter : October-December Deadline: 25 January
Third Quarter : January-March Deadline: 25 April
Fourth Quarter : April-June Deadline: 25 July
