- 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 (taxsummaries.pwc.com) (nbr.gov.bd).
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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| BDT 0 | BDT 400,000 | 0.0% |
| BDT 400,001 | BDT 700,000 | 10.0% |
| BDT 700,001 | BDT 1,100,000 | 15.0% |
| BDT 1,100,001 | BDT 1,600,000 | 20.0% |
| BDT 1,600,001 | BDT 3,600,000 | 25.0% |
| BDT 3,600,001 | and above | 30.0% |
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)
Sources
- NBR — Income Tax Paripatra 2025-2026 (accessed Oct 9, 2026) Official PIT slabs and tax-free limits under Income-tax Act 2023
- NBR — Double Taxation Avoidance Agreements (accessed Oct 9, 2026) Published DTAA list (43 agreements)
- PwC Worldwide Tax Summaries — Bangladesh (accessed Oct 9, 2026) PIT, CIT, VAT, WHT, capital gains, residency, filing calendar, CFC