Top income tax
30.0%
Worldwide system
Corporate tax
27.5%
VAT
15.0%
standard rate
Tax residency
182 days
35 tax treaties
Bangladesh tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide income taxation for residents. Non-residents taxed on Bangladesh-sourced income at maximum 30%.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 27.5%
- VAT
- 15.0%
- Capital gains tax
- 15.0% Capital gains on transfer of shares: 15%. Capital gains on land/building held <5 years: 15%, 5+ years: 10%.
- Social security (employee)
- 0.0%
- Social security (employer)
- 0.0%
- Dividend withholding
- 20.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Treaty count
- 35
Tax residency
- Days threshold
- 182 days
- Residency rules
- Resident if present in Bangladesh for 182+ days in a tax year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 07-01 – 06-30
- Filing deadline
- November 30
Sources
- PwC Worldwide Tax Summaries - Bangladesh (accessed Mar 23, 2026) PIT, CIT, VAT