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BD

Bangladesh

Southern Asia BDT

BD · BGD · #92 · 12 cities

Nomad score 47/100 Compare
Top income tax 30.0% Worldwide system
Corporate tax 27.5%
VAT 15.0% standard rate
Tax residency 183 days 43 tax treaties

Bangladesh tax profile

Data year: 2027

Tax system
Worldwide Worldwide income taxation for residents under the Income-tax Act, 2023. Non-residents are taxed on Bangladesh-source income; foreign nationals who are not Bangladeshi citizens are generally subject to tax at the maximum 30% rate on Bangladesh-source income.
Top PIT rate
30.0%
Corporate tax rate
27.5%
VAT
15.0%
Capital gains tax
15.0% Listed shares: 15% (sponsor, director and placement shareholders also subject to transfer WHT). Other capital assets sold within five years of acquisition are taxed at normal PIT rates; after five years, gains are taxed at 15% or the registration minimum tax under the Act, whichever is higher. Exempt gains on listed shares/units up to BDT 5 million (excluding sponsor, director and placement shares).
Social security (employee)
0.0%
Social security (employer)
0.0%
Dividend withholding
20.0%
Interest withholding
20.0%
Royalty withholding
20.0%
Treaty count
43
Tax authority: National Board of Revenue (NBR) Website

Income tax brackets

Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
BDT 0 BDT 400,000 0.0% $0 – $3,333
BDT 400,001 BDT 700,000 10.0% $3,333 – $5,833
BDT 700,001 BDT 1,100,000 15.0% $5,833 – $9,167
BDT 1,100,001 BDT 1,600,000 20.0% $9,167 – $13,333
BDT 1,600,001 BDT 3,600,000 25.0% $13,333 – $30,000
BDT 3,600,001 and above 30.0% $30,000 +
Local currency: BDT

Tax residency

Days threshold
183 days
Residency rules
Resident if present in Bangladesh for 183 days or more in the income year (1 July–30 June), or for 90 days or more in the year and 365 days or more in aggregate during the preceding four years.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
07-01 – 06-30
Filing deadline
30 June (first-time filers)
Returns may be filed during the assessment year with a 5% tax rebate (capped at BDT 25,000) if filed by 30 September, surcharges for later filing, and higher penalties for delayed returns. First-time individual filers must file by 30 June following the income year. Mandatory online filing via etaxnbr.gov.bd applies from 28 June 2026 with limited exceptions (seniors, persons with disabilities, Bangladeshis abroad, foreign workers, estates).

Sources

Change history

    • Tax residency threshold (days) 182 183
    • Income tax brackets updated

    FY 2026/27 refresh — brackets, data year 2027, verified on 2026-10-09, treaty count 43, filing and residency descriptions, sources (https://taxsummaries.pwc.com/bangladesh) (https://nbr.gov.bd/information-library/double-taxation-avoidance-agreement/eng).

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