Bangladesh Income Tax Rate Guide 2025-2026: VAT, Corporate Tax & Penalties<\/title> <meta name=\"description\" content=\"The most comprehensive guide to Bangladesh tax rates for the 2025-2026 assessment year. Find detailed income tax slabs, corporate tax rates, new VAT rules, capital gains, surcharges, and penalties as per the Finance Ordinance 2025.\"> <meta name=\"keywords\" content=\"income tax bangladesh, tax rate 2025-26, corporate tax rate bangladesh, vat bangladesh, surcharge tax, tax penalties bangladesh, non-resident tax bangladesh, capital gains tax bangladesh, nbr tax rules, finance ordinance 2025 bangladesh, bangladesh income tax calculator, individual tax return guide\"> <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script> <link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"> <link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin> <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">    – All Data: Goal=Inform\/Reference -> Presentation=Detailed Tables & Lists -> Interaction=None -> Justification=This version is a comprehensive information portal, prioritizing the accurate and complete display of all rules and rates from the source PDF. 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No data visualization libraries are needed. –>  <\/p>\n<style> body { font-family: 'Inter', sans-serif; background-color: #f8f9fa; color: #1a202c; } .nav-link { transition: all 0.2s; padding: 4px 8px; border-radius: 6px; } .nav-link:hover, .nav-link.active { color: #0d9488; background-color: #f0fdfa; } .section-card { background-color: white; padding: 2rem; border-radius: 0.75rem; box-shadow: 0 4px 6px -1px rgb(0 0 0 \/ 0.1), 0 2px 4px -2px rgb(0 0 0 \/ 0.1); border: 1px solid #e5e7eb; } .table-header { background-color: #f3f4f6; } .link-highlight { color: #0d9488; font-weight: 500; text-decoration: none; transition: color 0.2s; } .link-highlight:hover { color: #115e59; text-decoration: underline; } <\/style>\n<p><\/head><body class=\"antialiased\"> <\/p>\n<header class=\"bg-white\/80 backdrop-blur-lg sticky top-0 z-50 border-b border-gray-200\"> <\/p>\n<nav class=\"container mx-auto px-6 py-3 flex justify-between items-center\"> <\/p>\n<h1 class=\"text-xl font-bold text-teal-700\">Bangladesh Tax Guide 2025-26<\/h1>\n<p> <\/p>\n<div class=\"hidden md:flex flex-wrap items-center justify-end gap-x-1 lg:gap-x-2 text-xs lg:text-sm font-medium\"> <a href=\"#income-tax\" class=\"nav-link text-gray-600\">Individual Tax<\/a> <a href=\"#penalties\" class=\"nav-link text-gray-600\">Penalties<\/a> <a href=\"#corporate-tax\" class=\"nav-link text-gray-600\">Corporate Tax<\/a> <a href=\"#investment\" class=\"nav-link text-gray-600\">Investment<\/a> <a href=\"#wht\" class=\"nav-link text-gray-600\">WHT\/AIT<\/a> <a href=\"#vat\" class=\"nav-link text-gray-600\">VAT & Duties<\/a> <a href=\"#resources\" class=\"nav-link text-gray-600\">Resources<\/a> <\/div>\n<p> <button id=\"mobile-menu-button\" class=\"md:hidden text-gray-700\"> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"h-6 w-6\" fill=\"none\" viewBox=\"0 0 24 24\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M4 6h16M4 12h16m-4 6h4\" \/><\/svg> <\/button> <\/nav>\n<p> <\/p>\n<div id=\"mobile-menu\" class=\"hidden md:hidden px-6 pb-4 flex flex-col space-y-2 text-sm\"> <a href=\"#income-tax\" class=\"nav-link text-gray-600\">Individual Tax<\/a> <a href=\"#penalties\" class=\"nav-link text-gray-600\">Penalties<\/a> <a href=\"#corporate-tax\" class=\"nav-link text-gray-600\">Corporate Tax<\/a> <a href=\"#investment\" class=\"nav-link text-gray-600\">Investment<\/a> <a href=\"#wht\" class=\"nav-link text-gray-600\">WHT\/AIT<\/a> <a href=\"#vat\" class=\"nav-link text-gray-600\">VAT & Duties<\/a> <a href=\"#resources\" class=\"nav-link text-gray-600\">Resources<\/a> <\/div>\n<p> <\/header>\n<p> <main class=\"container mx-auto px-6 py-12 space-y-20\"> <\/p>\n<section id=\"overview\" class=\"text-center pt-10\"> <\/p>\n<h1 class=\"text-4xl font-bold text-gray-800 mb-4\">Bangladesh Income Tax Rate Guide 2025-2026<\/h1>\n<p> <pee class=\"text-lg text-gray-600 max-w-3xl mx-auto mb-10\">An exhaustive guide to the latest income tax rates, corporate tax, VAT, and duties in Bangladesh for the 2025-26 assessment year, based on the Finance Ordinance 2025. This guide is essential for individual taxpayers, businesses, and foreign investors. For a comprehensive overview, see the <a href=\"https:\/\/legalseba.com\/bd-articles\/bangladesh-income-tax-guide-2025-26\/\" target=\"_blank\" class=\"link-highlight\">Bangladesh Tax Guide 2025-2026<\/a>.<\/pee> <\/section>\n<p> <\/p>\n<section id=\"income-tax\" class=\"pt-10\"> <\/p>\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Individual Income Tax Rates & Slabs in Bangladesh<\/h2>\n<p> <\/p>\n<div class=\"section-card mb-8\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4\">1. Income Tax Slabs for Individual Taxpayers (Residents)<\/h3>\n<p> <pee class=\"text-sm text-gray-600 mb-6\">The income tax rate for individuals in Bangladesh is progressive. Below are the effective tax slabs for the assessment year 2025-26 and the proposed changes for future years. For personalized assistance, refer to our <a href=\"https:\/\/legalseba.com\/bangladesh-personal-tax-guide\/\" target=\"_blank\" class=\"link-highlight\">Bangladesh Personal Tax Guide<\/a>.<\/pee> <\/p>\n<div class=\"grid md:grid-cols-2 lg:grid-cols-3 gap-8\"> <\/p>\n<div>\n<h4 class=\"font-semibold text-center mb-2\">AY 2025-26 (Effective)<\/h4>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Income Bracket (BDT)<\/th>\n<th class=\"p-2\">Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">First 350,000<\/td>\n<td class=\"p-2\">0%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 100,000<\/td>\n<td class=\"p-2\">5%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 400,000<\/td>\n<td class=\"p-2\">10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 500,000<\/td>\n<td class=\"p-2\">15%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 500,000<\/td>\n<td class=\"p-2\">20%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 2,000,000<\/td>\n<td class=\"p-2\">25%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Balance<\/td>\n<td class=\"p-2\">30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> <\/p>\n<div>\n<h4 class=\"font-semibold text-center mb-2\">AY 2026-27 & 2027-28 (Proposed)<\/h4>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Income Bracket (BDT)<\/th>\n<th class=\"p-2\">Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">First 375,000<\/td>\n<td class=\"p-2\">0%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 300,000<\/td>\n<td class=\"p-2\">10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 400,000<\/td>\n<td class=\"p-2\">15%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 500,000<\/td>\n<td class=\"p-2\">20%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 2,000,000<\/td>\n<td class=\"p-2\">25%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Balance<\/td>\n<td class=\"p-2\">30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> <\/p>\n<div>\n<h4 class=\"font-semibold text-center mb-2\">Tax-Free Thresholds<\/h4>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Taxpayer Category<\/th>\n<th class=\"p-2\">AY 25-26<\/th>\n<th class=\"p-2\">AY 26-28<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">General<\/td>\n<td class=\"p-2\">350k<\/td>\n<td class=\"p-2\">375k<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Women\/Senior (65+)<\/td>\n<td class=\"p-2\">400k<\/td>\n<td class=\"p-2\">425k<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Third Gender<\/td>\n<td class=\"p-2\">475k<\/td>\n<td class=\"p-2\">500k<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Disabled<\/td>\n<td class=\"p-2\">475k<\/td>\n<td class=\"p-2\">500k<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Freedom Fighter<\/td>\n<td class=\"p-2\">500k<\/td>\n<td class=\"p-2\">525k<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/p>\n<div class=\"section-card mb-8\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">2. Non-Resident Tax & Surcharges<\/h3>\n<p> <\/p>\n<div class=\"grid lg:grid-cols-3 gap-8\"> <\/p>\n<div class=\"lg:col-span-1\">\n<h4 class=\"font-semibold mb-2\">Tax Rate for Non-Residents<\/h4>\n<pee class=\"text-sm text-gray-600\">Non-residents (other than Bangladeshi non-residents) pay tax at a flat rate of 30% on total income. A <a href=\"https:\/\/legalseba.com\/bd-resources\/tax-residency-certificate-in-bangladesh-a-complete-guide\/\" target=\"_blank\" class=\"link-highlight\">Tax Residency Certificate<\/a> can be crucial in determining status.<\/pee><\/div>\n<p> <\/p>\n<div class=\"lg:col-span-1\">\n<h4 class=\"font-semibold mb-2\">4. Surcharge on Net Worth<\/h4>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Net Worth (BDT)<\/th>\n<th class=\"p-2\">Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">> 40M to 100M<\/td>\n<td class=\"p-2\">10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">> 100M to 200M<\/td>\n<td class=\"p-2\">20%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">> 200M to 500M<\/td>\n<td class=\"p-2\">30%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">> 500M<\/td>\n<td class=\"p-2\">35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> <\/p>\n<div class=\"lg:col-span-1\">\n<h4 class=\"font-semibold mb-2\">5. Environment Surcharge<\/h4>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Engine Capacity<\/th>\n<th class=\"p-2\">Surcharge (BDT)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">Up to 1500cc<\/td>\n<td class=\"p-2\">25,000<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">1501-2000cc<\/td>\n<td class=\"p-2\">50,000<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">> 2000cc<\/td>\n<td class=\"p-2\">75,000+<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p>  <\/p>\n<section id=\"penalties\" class=\"pt-10\"> <\/p>\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Compliance, Rebates & Penalties<\/h2>\n<p> <\/p>\n<div class=\"grid lg:grid-cols-2 gap-8\"> <\/p>\n<div class=\"section-card\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">Income Tax Penalties<\/h3>\n<p> <\/p>\n<h4 class=\"font-semibold text-gray-700 mb-2\">Penalty for Non-Submission of Return<\/h4>\n<p> <pee class=\"text-sm text-gray-600 mb-4\">Failure to submit the Income Tax Return on time incurs the following penalties:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-3 text-sm text-gray-700\"> <\/p>\n<li>An immediate penalty of <span class=\"font-semibold\">10% of the tax on the last assessed income<\/span> (with a minimum of BDT 1,000).<\/li>\n<p> <\/p>\n<li>A further penalty of <span class=\"font-semibold\">BDT 50 for each day<\/span> the default continues.<\/li>\n<p> <\/p>\n<li>The total penalty shall not exceed <span class=\"font-semibold\">BDT 5,000<\/span> for a new assessee.<\/li>\n<p> <\/p>\n<li>For a previously assessed individual, the penalty shall not exceed <span class=\"font-semibold\">50% of the tax on the last assessed income<\/span> or BDT 1,000, whichever is higher.<\/li>\n<p> <\/ul>\n<p> <\/div>\n<p> <\/p>\n<div class=\"section-card\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">VAT Penalties (Decreased)<\/h3>\n<p> <pee class=\"text-sm text-gray-600 mb-4\">The Finance Ordinance 2025 proposes a decrease in several VAT-related penalties.<\/pee> <\/p>\n<table class=\"w-full text-left text-sm\"> <\/p>\n<thead class=\"table-header\"> <\/p>\n<tr> <\/p>\n<th class=\"p-2\">Particulars of Irregularity<\/th>\n<p> <\/p>\n<th class=\"p-2\">Existing Penalty<\/th>\n<p> <\/p>\n<th class=\"p-2\">Proposed Penalty<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-2\">Non-submission of monthly VAT return within the due time<\/td>\n<p> <\/p>\n<td class=\"p-2\">BDT 5,000<\/td>\n<p> <\/p>\n<td class=\"p-2 font-semibold text-green-700\">BDT 2,000<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-2\">Irregularity of input VAT credit<\/td>\n<p> <\/p>\n<td class=\"p-2\">Min 50% to Max 100% of disputed amount<\/td>\n<p> <\/p>\n<td class=\"p-2 font-semibold text-green-700\">Min 30% to Max 50% of disputed amount<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-2\">Irregularity in supply of exempted goods\/services under SRO<\/td>\n<p> <\/p>\n<td class=\"p-2\">BDT 100,000 for non-compliance<\/td>\n<p> <\/p>\n<td class=\"p-2 font-semibold text-green-700\">BDT 25,000 for non-compliance<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/p>\n<div class=\"section-card lg:col-span-2\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">Investment Rebate & Asset Statements<\/h3>\n<p> <pee class=\"text-sm text-gray-600 mb-4\">Understanding rebates and compliance is key. For a detailed breakdown, see the <a href=\"https:\/\/legalseba.com\/bangladesh-personal-tax-guide\/\" target=\"_blank\" class=\"link-highlight\">individual tax return guide<\/a> or use an <a href=\"https:\/\/legalseba.com\/bd-resources\/personal-tax-calculator-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">Income Tax Calculator for Bangladesh<\/a> for estimates.<\/pee> <\/p>\n<div class=\"grid md:grid-cols-2 gap-8\"> <\/p>\n<div class=\"text-sm\">\n<h4 class=\"font-semibold mb-2\">6. Investment Tax Rebate<\/h4>\n<pee>An individual is eligible to avail investment tax rebate which is the **lowest** of the following:<\/pee>\n<ul class=\"list-decimal list-inside space-y-2 mt-2\">\n<li>3% of total taxable income, or<\/li>\n<li>15% of actual eligible investment, or<\/li>\n<li>Taka 1 million<\/li>\n<\/ul>\n<\/div>\n<p> <\/p>\n<div class=\"text-sm\">\n<h4 class=\"font-semibold mb-2\">7. Statement of Assets, Liabilities and Lifestyle<\/h4>\n<pee>An individual must submit this statement if they:<\/pee>\n<ul class=\"list-disc list-inside space-y-1 mt-2\">\n<li>Have gross wealth over Taka 4 million;<\/li>\n<li>Own a motor car;<\/li>\n<li>Have invested in house property in a city corporation area;<\/li>\n<li>Are a shareholder director of a Company; or<\/li>\n<li>Have any property outside Bangladesh.<\/li>\n<\/ul>\n<\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"corporate-tax\" class=\"pt-10\"> <\/p>\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Corporate Tax Rates & Regulations in Bangladesh<\/h2>\n<p> <\/p>\n<div class=\"section-card overflow-x-auto mb-8\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">8. Tax Rates for Corporate and Firms (AY 2025-26, 2026-27, 2027-28)<\/h3>\n<p> <pee class=\"text-sm text-gray-600 mb-4\">Corporate tax rates vary by company type, listing status, and other conditions. For a complete breakdown, refer to the official <a href=\"https:\/\/legalseba.com\/bangladesh-company-tax-guide\/\" target=\"_blank\" class=\"link-highlight\">Bangladesh Company Tax Guide<\/a>.<\/pee> <\/p>\n<table class=\"w-full text-left text-sm\"> <\/p>\n<thead class=\"table-header\"> <\/p>\n<tr> <\/p>\n<th class=\"p-3\">Companies and Firms<\/th>\n<p> <\/p>\n<th class=\"p-3\">AY 2025-26 (Effective)<\/th>\n<p> <\/p>\n<th class=\"p-3\">AY 2026-27 (Proposed)<\/th>\n<p> <\/p>\n<th class=\"p-3\">AY 2027-28 (Proposed)<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Publicly traded companies listed > 10% of paid-up capital through IPO<\/td>\n<td class=\"p-3\">20%*<\/td>\n<td class=\"p-3\">20%*<\/td>\n<td class=\"p-3\">20%*<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Publicly traded companies listed 10% or less of paid-up capital through IPO<\/td>\n<td class=\"p-3\">22.5%*<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">One-person company<\/td>\n<td class=\"p-3\">25%*<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Non-listed companies<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Banks, insurance and other financial institutions (if publicly listed)<\/td>\n<td class=\"p-3\">37.5%<\/td>\n<td class=\"p-3\">37.5%<\/td>\n<td class=\"p-3\">37.5%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Banks, insurance and other financial institutions (if not publicly listed)<\/td>\n<td class=\"p-3\">40%<\/td>\n<td class=\"p-3\">40%<\/td>\n<td class=\"p-3\">40%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Merchant banks<\/td>\n<td class=\"p-3\">37.5%<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Cigarette, zarda, bidi, gul or any other tobacco product manufacturer<\/td>\n<td class=\"p-3\">45% (+2.5% Surcharge)<\/td>\n<td class=\"p-3\">45% (+2.5% Surcharge)<\/td>\n<td class=\"p-3\">45% (+2.5% Surcharge)<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Mobile phone operator company (if not publicly listed)<\/td>\n<td class=\"p-3\">45%<\/td>\n<td class=\"p-3\">45%<\/td>\n<td class=\"p-3\">45%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Mobile phone operator company (publicly traded, \u2265 10% shares)<\/td>\n<td class=\"p-3\">40%<\/td>\n<td class=\"p-3\">40%<\/td>\n<td class=\"p-3\">40%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Trust, Association of persons, and firms<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Co-operative society<\/td>\n<td class=\"p-3\">20%<\/td>\n<td class=\"p-3\">20%<\/td>\n<td class=\"p-3\">20%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Private university, private medical\/dental\/engineering college<\/td>\n<td class=\"p-3\">15%<\/td>\n<td class=\"p-3\">15%<\/td>\n<td class=\"p-3\">15%<\/td>\n<\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <pee class=\"text-xs text-gray-500 mt-4\">*Rates conditional on all income, receipts, and expenses\/investments over specified limits being conducted via bank transfer. Business setup is managed by the <a href=\"http:\/\/www.roc.gov.bd\/\" target=\"_blank\" class=\"link-highlight\">Registrar of Joint Stock Companies and Firms (RJSC)<\/a>.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"grid lg:grid-cols-2 gap-8\">\n<div class=\"section-card\">\n<h3 class=\"text-xl font-bold mb-4\">12. Inadmissible Expenses & Transfer Pricing<\/h3>\n<pee class=\"text-sm text-gray-600 mb-3\">Key inadmissible expenses include excess perquisites (>2M BDT), high royalty fees, and salary\/rent not paid via bank transfer. For related party transactions, it’s crucial to follow the official <a href=\"https:\/\/legalseba.com\/bd-articles\/comprehensive-guide-to-transfer-pricing-in-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">Transfer Pricing Policy<\/a>.<\/pee><\/div>\n<div class=\"section-card\">\n<h3 class=\"text-xl font-bold mb-4\">15. Minimum Tax Rules<\/h3>\n<pee class=\"text-sm text-gray-600 mb-3\">The minimum tax rate on gross receipts is now 1.5% for mobile operators and 1% for most other sectors. Excess minimum tax paid can be carried forward and offset in a subsequent year. To avoid issues, companies can seek to understand the <a href=\"https:\/\/legalseba.com\/bd-articles\/double-taxation-avoidance-procedure-in-bangaldesh\/\" target=\"_blank\" class=\"link-highlight\">Double Taxation Policy<\/a>.<\/pee><\/div>\n<\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"investment\" class=\"pt-10\"> <\/p>\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Investment, Capital Gains & Dividends: Resident vs. Non-Resident<\/h2>\n<p> <\/p>\n<div class=\"section-card mb-8\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">11. Capital Gains Tax (CGT) Comparison<\/h3>\n<p> <\/p>\n<div class=\"grid md:grid-cols-2 gap-8\"> <\/p>\n<div> <\/p>\n<h4 class=\"font-semibold text-lg mb-3\">For Residents & Companies<\/h4>\n<p> <\/p>\n<ul class=\"space-y-3 text-sm\"> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Companies, Funds, Trusts:<\/strong><span class=\"text-gray-600\"> Flat rate of <span class=\"font-bold text-teal-600\">15%<\/span> on all capital gains.<\/span><\/li>\n<p> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Individuals (Listed Shares):<\/strong><span class=\"text-gray-600\"> Gains taxed at <span class=\"font-bold text-teal-600\">15%<\/span>.<\/span><\/li>\n<p> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Individuals (Other Assets):<\/strong>\n<ul class=\"list-disc list-inside mt-2 space-y-1 pl-2 text-gray-600\">\n<li>Held for <strong>5 years or less<\/strong>: Gain added to total income and taxed at regular slab rates.<\/li>\n<li>Held for <strong>more than 5 years<\/strong>: Gain taxed at a flat <span class=\"font-bold text-teal-600\">15%<\/span>.<\/li>\n<\/ul>\n<\/li>\n<p> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Sponsor\/Director Shareholders:<\/strong><span class=\"text-gray-600\"> Tax on transfer of securities increased to <span class=\"font-bold text-teal-600\">10%<\/span> (from 5%).<\/span><\/li>\n<p> <\/ul>\n<p> <\/div>\n<p> <\/p>\n<div> <\/p>\n<h4 class=\"font-semibold text-lg mb-3\">For Non-Residents<\/h4>\n<p> <\/p>\n<ul class=\"space-y-3 text-sm\"> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Gains from Listed Company Shares:<\/strong><span class=\"text-gray-600\"> Taxed at a flat rate of <span class=\"font-bold text-teal-600\">10%<\/span>.<\/span><\/li>\n<p> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Gains from Other Capital Assets:<\/strong><span class=\"text-gray-600\"> Taxed at a flat rate of <span class=\"font-bold text-teal-600\">15%<\/span>.<\/span><\/li>\n<p> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Tax Exemption Condition:<\/strong><span class=\"text-gray-600\"> Gains may be exempt if the non-resident’s home country provides a similar tax exemption for Bangladeshis.<\/span><\/li>\n<p> <\/ul>\n<p> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/p>\n<div class=\"section-card mb-8\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">Dividend & Interest Income Tax Comparison<\/h3>\n<p> <pee class=\"text-sm text-gray-600 mb-4\">For individuals, the first BDT 25,000 of dividend income is tax-free. Tax is withheld at source (WHT) on the excess amount and on interest income based on the recipient’s status.<\/pee> <\/p>\n<table class=\"w-full text-left text-sm\"> <\/p>\n<thead class=\"table-header\"> <\/p>\n<tr> <\/p>\n<th class=\"p-3\">Recipient Type<\/th>\n<p> <\/p>\n<th class=\"p-3\">Dividend WHT Rate<\/th>\n<p> <\/p>\n<th class=\"p-3\">Interest WHT Rate<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-3\">Resident Individual (with 12-digit TIN)<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold\">10%<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold\">10%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-3\">Resident Individual (without 12-digit TIN)<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold\">15%<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold\">15%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-3\">Non-Resident Foreigner<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold text-red-600\">30%<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold text-red-600\">20%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-3\">Company, Trust, Association of Persons<\/td>\n<p> <\/p>\n<td class=\"p-3\">N\/A (Taxed as income)<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold\">20%<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/p>\n<div class=\"section-card\">\n<h3 class=\"text-xl font-bold mb-4\">Business Entry, Fund Repatriation, and Exit Strategy<\/h3>\n<pee class=\"text-sm text-gray-600 mb-4\">Foreign investors must navigate specific legal frameworks for operating in Bangladesh. Key considerations include:<\/pee>\n<ul class=\"grid md:grid-cols-2 lg:grid-cols-3 gap-4 text-sm\">\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block\">Business Entry Options<\/strong><pee>Understand the process with the <a href=\"https:\/\/legalseba.com\/bd-articles\/guide-to-foreign-company-incorporation-in-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">Guide to Foreign Company Incorporation<\/a> or explore a <a href=\"https:\/\/legalseba.com\/foreign-company-incorporation-in-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">full incorporation package<\/a>.<\/pee><\/li>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block\">Fund Repatriation<\/strong><pee>Learn the rules for <a href=\"https:\/\/legalseba.com\/bd-articles\/transfer-of-shares-and-repatriation-of-sales-proceeds-for-non-residents-in-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">Fund Repatriation by Non-Residents<\/a> and foreign investors.<\/pee><\/li>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block\">Exit Options for Investors<\/strong><pee>Plan your exit strategy by reviewing the <a href=\"https:\/\/legalseba.com\/bd-articles\/exit-policy-for-the-foreign-investors-in-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">Exit Option Policy for Foreigners<\/a>.<\/pee><\/li>\n<\/ul>\n<\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"wht\" class=\"pt-10\">\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Withholding Tax (WHT\/AIT) Rates in Bangladesh<\/h2>\n<div class=\"section-card overflow-x-auto\">\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-3\">Source of Payment<\/th>\n<th class=\"p-3\">Recipient<\/th>\n<th class=\"p-3\">Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-3\" rowspan=\"2\">Professional or Consultant Services<\/td>\n<td class=\"p-3\">Resident Natural Person<\/td>\n<td class=\"p-3 font-semibold\">15%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Non-Resident Natural Person<\/td>\n<td class=\"p-3 font-semibold\">20%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Contract for manufacturing, construction etc.<\/td>\n<td class=\"p-3\">Resident<\/td>\n<td class=\"p-3 font-semibold\">5%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Payment against Local LC (credit facility)<\/td>\n<td class=\"p-3\">Distributor<\/td>\n<td class=\"p-3 font-semibold\">1.5%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Supply of Grocery Items<\/td>\n<td class=\"p-3\">Supplier<\/td>\n<td class=\"p-3 font-semibold\">0.5%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Payment to Welfare\/Participation Fund<\/td>\n<td class=\"p-3\">Beneficiaries<\/td>\n<td class=\"p-3 font-semibold\">10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Income remitted from abroad (fees, commission)<\/td>\n<td class=\"p-3\">Resident<\/td>\n<td class=\"p-3 font-semibold\">7.5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n<p> <\/p>\n<section id=\"vat\" class=\"pt-10\">\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">VAT, Supplementary Duty & Excise Duty<\/h2>\n<div class=\"grid lg:grid-cols-2 gap-8 mb-8\">\n<div class=\"section-card\">\n<h3 class=\"text-xl font-bold mb-4\">Key VAT Rate Changes for 2025-26<\/h3>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Item\/Service<\/th>\n<th class=\"p-2\">Change<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">Online goods sale<\/td>\n<td class=\"p-2\">5% to 15%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Construction service<\/td>\n<td class=\"p-2\">7.5% to 10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">MS Product (Complete)<\/td>\n<td class=\"p-2\">2200 to 2700 \/MT<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Aircraft Lease Rent<\/td>\n<td class=\"p-2\">15% to Exempted<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"section-card\">\n<h3 class=\"text-xl font-bold mb-4\">SD & Excise Duty Changes<\/h3>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Item\/Service<\/th>\n<th class=\"p-2\">Type<\/th>\n<th class=\"p-2\">Change<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">Cigarette Paper<\/td>\n<td class=\"p-2\">SD (Import)<\/td>\n<td class=\"p-2\">150% to 300%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">OTT Platforms<\/td>\n<td class=\"p-2\">SD (Service)<\/td>\n<td class=\"p-2\">0% to 10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Bank Account (Balance > 3 Lakh)<\/td>\n<td class=\"p-2\">Excise<\/td>\n<td class=\"p-2\">Threshold raised<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"section-card overflow-x-auto\">\n<h3 class=\"text-xl font-bold mb-4\">Industry-wise VAT Exemption Benefits<\/h3>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-3\">Industry\/Item<\/th>\n<th class=\"p-3\">Details<\/th>\n<th class=\"p-3\">Period<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-3\">Refrigerator, AC<\/td>\n<td class=\"p-3\">Exemption removed. VAT rate changed to 15%.<\/td>\n<td class=\"p-3\">–<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Local E-bike Manufacturer<\/td>\n<td class=\"p-3\">Output VAT at 5%<\/td>\n<td class=\"p-3\">Jul 2025 – Jun 2030<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Medical Bed Manufacturing<\/td>\n<td class=\"p-3\">Output VAT exemption.<\/td>\n<td class=\"p-3\">Up to 30 Jun 2030<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Mobile Phone Manufacturing<\/td>\n<td class=\"p-3\">Assembler\/Component VAT from 5% to 7.5%<\/td>\n<td class=\"p-3\">Until Jun 2027<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">API Manufacturing<\/td>\n<td class=\"p-3\">Output VAT Exempted.<\/td>\n<td class=\"p-3\">Until Jun 2030<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n<p>  <\/p>\n<section id=\"resources\" class=\"pt-10\"> <\/p>\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Key Government Resources & Authorities<\/h2>\n<p> <\/p>\n<div class=\"section-card\"> <pee class=\"text-center text-gray-600 mb-6\">For official information and compliance, please refer to the websites of the key government bodies regulating tax and investment in Bangladesh.<\/pee> <\/p>\n<div class=\"grid grid-cols-2 md:grid-cols-4 gap-4 text-center\"> <a href=\"https:\/\/nbr.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">National Board of Revenue (NBR)<\/span><span class=\"text-xs text-gray-500\">Primary Tax Authority<\/span><\/a> <a href=\"https:\/\/www.investbangladesh.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">BIDA<\/span><span class=\"text-xs text-gray-500\">Investment Development<\/span><\/a> <a href=\"https:\/\/www.bb.org.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">Bangladesh Bank<\/span><span class=\"text-xs text-gray-500\">Central Bank<\/span><\/a> <a href=\"https:\/\/www.beza.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">BEZA<\/span><span class=\"text-xs text-gray-500\">Economic Zones<\/span><\/a> <a href=\"https:\/\/bepza.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">BEPZA<\/span><span class=\"text-xs text-gray-500\">Export Processing Zones<\/span><\/a> <a href=\"https:\/\/www.bhtpa.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">BHTPA<\/span><span class=\"text-xs text-gray-500\">Hi-Tech Parks<\/span><\/a> <a href=\"http:\/\/www.roc.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">RJSC<\/span><span class=\"text-xs text-gray-500\">Company Registration<\/span><\/a> <a href=\"https:\/\/dife.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">DIFE<\/span><span class=\"text-xs text-gray-500\">Factory Inspection<\/span><\/a> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/main> <\/p>\n<footer class=\"bg-gray-800 text-white mt-20\">\n<div class=\"container mx-auto px-6 py-8 text-center\"><pee class=\"text-sm text-gray-400\">This guide is a comprehensive summary based on the recent tax updates in Bangladesh for informational purposes only and does not constitute professional tax advice. Information sourced and adapted from publicly available data and <a href=\"https:\/\/legalseba.com\" target=\"_blank\" class=\"link-highlight\">LegalSeba.com<\/a>. Please consult with a qualified advisor for specific guidance.<\/pee><\/div>\n<\/footer>\n<p> <script> document.addEventListener('DOMContentLoaded', function () { const mobileMenuButton = document.getElementById('mobile-menu-button'); const mobileMenu = document.getElementById('mobile-menu'); mobileMenuButton.addEventListener('click', () => { mobileMenu.classList.toggle('hidden'); }); document.querySelectorAll('#mobile-menu a, .nav-link').forEach(link => { link.addEventListener('click', () => { if(window.innerWidth < 768) mobileMenu.classList.add('hidden'); }); }); }); <\/script><\/body><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><div class=\"bodytext-data chrome\"><p class=\"chrome\"><span style=\"color: #0000ff;\">Tax returns and compliance<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Tax rates<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Residence rules<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Termination of residence<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Economic employer approach<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Types of taxable compensation<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Tax-exempt income<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Expatriate concessions<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Salary earned from working abroad<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Taxation of investment income and capital gains<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Additional capital gains tax (CGT) issues and exceptions<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">General deductions from income<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Tax reimbursement methods<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Calculation of estimates\/prepayments\/withholding<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Relief for foreign taxes<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">General tax credits<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Sample tax calculation<\/span><\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"1\" class=\"primary-head arial chrome\">Tax returns and compliance<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">When are tax returns due? That is, what is the tax return due date?<\/b><\/p><p class=\"chrome\">30th November.<\/p><p class=\"chrome\"><b class=\"chrome\">What is the tax year-end?<\/b><\/p><p class=\"chrome\">30 June.<\/p><p class=\"chrome\"><b class=\"chrome\">What are the compliance requirements for tax returns in Bangladesh?<\/b><\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Residents<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">After 30 June, within 30 November, of every year, every resident and non-resident Bangladeshi assignee has to submit Income Tax Return in Bangladesh for the income earned during the period from 1 July to 30 June, if the income exceeds certain amount (250,000 Bangladeshi taka (BDT) per year, in general, BDT300,000 per year for woman and the assignee aged more than 65) or the assignee was assessed any of the previous 3 years. Before submitting Income Tax Return in Bangladesh, an assignee has to obtain e-TIN (electronic tax identification number) in Bangladesh. Tax authority by its own discretion may extend the deadline for 2 to 3 months.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Non-residents<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">In terms of non-resident (except non-resident Bangladeshi), compliance requirement for tax return in Bangladesh is same as like as resident. Additionally, non-resident foreigner has to obtain work permit and SB & NSI clearance certificate for extension of work permit (if the assignee comes through A3 or E1 visa then work permit will not be required. Then visa copy itself will be considered work permit). The person has to obtain e-TIN in Bangladesh for submission of Tax return.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Penalty for non-submission of Income Tax Return on due time<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">If the assignee fails to submit Income Tax Return on due time, the penalty will be 10 percent of tax imposed on the last assessed income (subject to a minimum of BDT1,000). In case of a continuing default further penalty of BDT50 for every day during which default continues.<\/p><p class=\"chrome\">Provide that such penalty shall not exceed:<\/p><ul class=\"chrome\"><li class=\"chrome\">In case of an individual assesse whose income was not assessed previously BDT5,000.<\/li><li class=\"chrome\">In case of an individual assesse whose income was assessed previously, 50 percent of the tax payable on the last assessed income or BDT1,000, whichever is higher.<\/li><\/ul><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"2\" class=\"primary-head chrome\">Tax rates<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><strong class=\"chrome\">What are the current income tax rates for residents and non-residents in Bangladesh?<\/strong><\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Residents<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">For every resident and non-resident Bangladeshi, tax liability is calculated on average rate as follows;<\/p><p class=\"chrome\"><b class=\"chrome\">Income tax table for Income Year 2018-2019<\/b><\/p><table class=\"chrome\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\"><tbody class=\"chrome\"><tr class=\"chrome\"><th class=\"chrome\" colspan=\"2\" scope=\"col\"><span class=\"chrome\">Taxable income bracket<\/span><\/th><th class=\"chrome\" scope=\"col\"><span class=\"chrome\">Tax rate on income in bracket<\/span><\/th><\/tr><tr class=\"chrome\"><td class=\"chrome\">First<\/td><td class=\"chrome\">250,000<\/td><td class=\"chrome\">0%<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Next<\/td><td class=\"chrome\">400,000<\/td><td class=\"chrome\">10%<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Next<\/td><td class=\"chrome\">500,000<\/td><td class=\"chrome\">15%<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Next<\/td><td class=\"chrome\">600,000<\/td><td class=\"chrome\">20%<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Next<\/td><td class=\"chrome\">3,000,000<\/td><td class=\"chrome\">25%<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Rest of the amount<\/td><td class=\"chrome\">\u00a0<\/td><td class=\"chrome\">30%<\/td><\/tr><\/tbody><\/table><p class=\"chrome\">For women and senior persons aged 65 or over, tax slab starts from BDT300,000. For physically challenged persons, it is BDT400,000 and for gazetted war-wounded freedom fighters, it is BDT425,000. In case of parent\/legal guardian of a physically challenged person, they will get a further initial exemption of BDT50,000 in addition to above limit.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Non-residents<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">For non-residents other than Bangladeshi non-residents, the tax rate is 30 percent (flat rate) on total taxable income.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"3\" class=\"primary-head arial chrome\">Residence rules<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">For the purposes of taxation, how is an individual defined as a resident of Bangladesh?<\/b><\/p><p class=\"chrome\">Under section 2(55) of income tax ordinance 1984, \u2018resident\u2019 in respect of any income year means, an individual who has been in Bangladesh-<\/p><ul class=\"chrome\"><li class=\"chrome\">For a period of, or for periods amounting in all to, 182 days or more in that year; or<\/li><li class=\"chrome\">For a period of, or period amounting in all to, 90 days or more in that year having previously been in Bangladesh for a period of, or periods amounting in all to 365 days or more during 4 years preceding that year.<\/li><\/ul><p class=\"chrome\"><b class=\"chrome\">Is there a minimum number of days rule when it comes to residency start and end date? For example, a taxpayer can\u2019t come back to the host country\/territory for more than 10 days after their assignment is over and they repatriate.<\/b><\/p><p class=\"chrome\">No.<\/p><p class=\"chrome\"><b class=\"chrome\">What if the assignee enters the country\/territory before their assignment begins?<\/b><\/p><p class=\"chrome\">Residential law in Bangladesh does not depend on particular assignment. It rather depends on how many days the assignee stays in Bangladesh. It might be with assignment or without any assignment.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"4\" class=\"primary-head arial chrome\">Termination of residence<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Are there any tax compliance requirements when entering or leaving the country\/territory?<\/b><\/p><p class=\"chrome\">When entering into the country\/territory, Bangladesh, the assignee has to obtain their work permit\/A3 Visa\/E1 Visa followed by obtaining tax registration number (which is known as e-TIN in) in Bangladesh. Security Clearance Certificate is also required to be obtained from NSI\/SB under Home Ministry of Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Departure tax<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">If any assignee leaves Bangladesh with the intension of not coming back to Bangladesh again, the assignee has to submit an Income Tax Return and obtain tax clearance certificate before leaving the country\/territory permanently. In such cases the period of the tax return should be the period from the beginning of the income year (1 July) to the date of departure. Such final tax return can be submitted before departure by incorporating the assignee\u2019s estimated income in the return up to the departure so that tax clearance certificate can be obtained at the time of departure.<\/p><p class=\"chrome\">If the assignee departs from Bangladesh in the middle of an income year with the intention of returning to Bangladesh, an exemption certificate which shall be issued for the period they would not be in Bangladesh only if Deputy Commissioner of Taxes is satisfied that such person has such intention and such exemption certificate may be either for a single journey and for all journeys within the period specified in the certificate.<\/p><p class=\"chrome\"><b class=\"chrome\">What if the assignee comes back for a trip after residency has terminated?<\/b><\/p><p class=\"chrome\">In such case if they come back for a trip but not for work, then they are not required submit any tax return. But if they come with valid work visa, they are required submit any tax return.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Communication between immigration and taxation authorities<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Do the immigration authorities in Bangladesh provide information to the local taxation authorities regarding when a person enters or leaves Bangladesh?<\/b><\/p><p class=\"chrome\">Our tax environment and immigration department have not yet been fully digitalized and synchronized each other. In general, immigration authorities do not proactively send information regarding entry and departure of foreign nationals to local taxation authorities. Beside, international airport sets an Income tax booth to check Income tax clearance certificate (TCC) at the time of departure.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Filing requirements<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Will an assignee have a filing requirement in the host country\/territory after they leave the country\/territory and repatriate?<\/b><\/p><p class=\"chrome\">As per our tax law the assignee has to submit tax return and obtain tax clearance certificate before leaving the country permanently. Also after leaving the country\/territory permanently the assignee cannot remit the money from Bangladesh as their bank account is normally closed at the time of their departure permanently. This is because of the fact that their work permit normally cancelled at the time of departure permanently.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"5\" class=\"primary-head arial chrome\">Economic employer approach<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Do the taxation authorities in Bangladesh adopt the economic employer approach to interpreting Article 15 of the Organisation for Economic Co-operation and Development (OECD) treaty? If no, are the taxation authorities in Bangladesh considering the adoption of this interpretation of economic employer in the future?<\/b><\/p><p class=\"chrome\">Not applicable in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Minimus number of days<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><strong class=\"chrome\">Are there a minimum number of days before the local taxation authorities will apply the economic employer approach? If yes, what is the de minimum number of days?<\/strong><\/p><p class=\"chrome\">Not applicable in Bangladesh<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"6\" class=\"primary-head arial chrome\">Types of taxable compensation<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">What categories are subject to income tax in general situations?<\/b><\/p><p class=\"chrome\">Below are the elements of an assignee compensation, which are subject to income tax in general situation:<\/p><ul class=\"chrome\"><li class=\"chrome\">Basic Salary<\/li><li class=\"chrome\">House Rent<\/li><li class=\"chrome\">Dearness Allowance (cost of living adjustment)<\/li><li class=\"chrome\">Conveyance allowance<\/li><li class=\"chrome\">Medical allowance<\/li><li class=\"chrome\">Festival allowance<\/li><li class=\"chrome\">Leave encashment<\/li><li class=\"chrome\">Performance bonus<\/li><li class=\"chrome\">Car benefits (5 percent of basic salary)<\/li><li class=\"chrome\">Other benefits<\/li><\/ul><p class=\"chrome\"><b class=\"chrome\">Intra-group statutory directors<\/b><br class=\"chrome\" \/>Will a non-resident of Bangladesh who, as part of their employment within a group company, is also appointed as a statutory director (i.e., member of the Board of Directors in a group company situated in (Bangladesh) trigger a personal tax liability in (Bangladesh), even though no separate director's fee\/remuneration is paid for their duties as a board member?<\/p><p class=\"chrome\">a) Will the taxation be triggered irrespective of whether or not the board member is physically present at the board meetings in (Bangladesh)?<\/p><p class=\"chrome\">Yes, any kind of benefit will be taxable<\/p><p class=\"chrome\">b)Will the answer be different if the cost directly or indirectly is charged to\/allocated to the company situated in (Bangladesh) (i.e. as a general management fee where the duties rendered as a board member is included)?<\/p><p class=\"chrome\">No, any kind of benefit will be taxable.<\/p><p class=\"chrome\">c) In the case that a tax liability is triggered, how will the taxable income be determined?<\/p><p class=\"chrome\">At the time of submission of the tax return total income will be taxable.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"7\" class=\"primary-head arial chrome\">Tax-exempt income<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Are there any areas of income that are exempted from taxation in your country\/territory? If so, please provide a general definition of these areas.<\/b><\/p><p class=\"chrome\">Yes, the assignee will avail the following exemptions from their income:<\/p><ul class=\"chrome\"><li class=\"chrome\">House rent (50 percent of basic salary or monthly BDT25,000 whichever is lower)<\/li><li class=\"chrome\">Conveyance paid in cash (maximum BDT30,000). In case of car facility for office and personal purpose (higher of 5 percent of basic salary or BDT60,000).<\/li><li class=\"chrome\">Medical allowance (10 percent of basic salary or BDT120,000 whichever is lower)<\/li><\/ul><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"8\" class=\"primary-head arial chrome\">Expatriate concessions<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Are there any concessions made for expatriates in your country\/territory?<\/b><\/p><p class=\"chrome\">There are no concessions for expatriates in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"9\" class=\"primary-head arial chrome\">Salary earned from working abroad<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Is salary earned from working abroad taxed in Bangladesh? If so, how?<\/b><\/p><p class=\"chrome\">Yes, a person who is a non-resident, all income from whatever source derived, which-accrues or arises to them in Bangladesh during that year is taxable. For residents (regardless of local or foreign nationals) all income from all sources of income regardless of location is required to be declared in Bangladesh. However in reality resident foreigner declares all sources of income earned in Bangladesh only and the tax authority has accepted this so far.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"10\" class=\"primary-head arial chrome\">Taxation of investment income and capital gains<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Are investment income and capital gains taxed in your country\/territory? If so, how?<\/b><\/p><p class=\"chrome\">Yes, capital gain tax for non-resident shareholder is 10 percent in Bangladesh (capital gains on sale of shares of listed companies). Tax rate from capital gain received from selling capital asset (other than securities of listed companies) is 15 percent. Capital gain tax arising from sale of shares of listed entity in the hands of non-resident is exempt from tax provided that the non-resident has similar tax exemption in their home country\/territory, however any income which is exempted in other countries\/territories, will be exempted in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Dividends, interest, and rental income<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Dividend income:<\/b><\/p><p class=\"chrome\">Dividend income is tax free up to BDT25,000 and excess over BDT25,000 is taxable.<\/p><p class=\"chrome\">A company paying dividend shall withhold tax at the rate of 10 percent on dividend payable to a resident individual (subject to having 12 digit TIN) or 15 percent (if the individual doesn\u2019t have 12 digit TIN). In case of non-resident foreigner, 30 percent tax rate will be applicable.<\/p><p class=\"chrome\"><b class=\"chrome\">Interest income:<\/b><\/p><p class=\"chrome\">In Bangladesh interest income means- Interest on securities, Bank Interest on Fixed Deposits Receipts (FDR) and Bank Interest on savings account. These sorts of income are chargeable to tax and tax will be deducted at source as follows:<\/p><ul class=\"chrome\"><li class=\"chrome\">interest on securities at the rate of 5 percent<\/li><li class=\"chrome\">interest on saving instruments at the rate of 5 percent<\/li><li class=\"chrome\">interest on saving deposits and fixed deposits at the rate of 10 percent (subject to having 12 digit TIN) otherwise 15 percent<\/li><li class=\"chrome\">interest on deposit of post office & saving bank account at the rate of 10 percent.<\/li><\/ul><p class=\"chrome\">For non-residents 20 percent tax rate is applicable on interest and royalty income.<\/p><p class=\"chrome\"><b class=\"chrome\">Rental Income:<\/b><\/p><p class=\"chrome\">In Bangladesh rental income means- income from house property and rental value of vacant land or plant or machinery. These income are chargeable to tax and tax will be deducted at source as follows:<\/p><ul class=\"chrome\"><li class=\"chrome\">Deduction at source from house property income at the rate of 5 percent.<\/li><li class=\"chrome\">Deduction at source from rental value of vacant land or plant or machinery at the rate of 5 percent.<\/li><\/ul><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Gains from employee stock option exercises<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">No specific guideline mentioned in the tax law of Bangladesh for employee stock option. However stock option will be taxable in Bangladesh and part of salary income in the period when it has been vested. Gain on stock option will be taxable if the gain arises in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Foreign exchange gains and losses<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">No specific guideline mentioned in the tax law of Bangladesh for foreign exchange gain\/loss. However it will be considered as \u2018other income\u2019, and will be taxed at an average rate.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Principal residence gains and losses<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">In practice resident foreign national declares only all sources of income earned in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Capital losses<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Capital loss suffered in Bangladesh can be carried forwarded in excess of BDT5,000 to the following years for setting off with any capital gain.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Personal use items<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Not addressed in tax law of Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Gifts<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Every person who had made taxable gift during any financial year of an amount as to render them liable to gift tax under the Gift Tax Act shall before the 15th day of September of the corresponding assessment year furnish a return to the Deputy Commissioner of Taxes in the prescribed form and in the prescribed manner. Tax on the basis of the return is payable on or before the date on which such return is furnished. Gift Tax Rate as follows from the schedule of the Gift Tax Act 1990.<\/p><p class=\"chrome\">Particulars<\/p><table class=\"chrome\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\"><tbody class=\"chrome\"><tr class=\"chrome\"><th class=\"chrome\" scope=\"col\">(Slab Amount of Taxable Gifts)<\/th><th class=\"chrome\" scope=\"col\">Rate (%)<\/th><\/tr><tr class=\"chrome\"><td class=\"chrome\">On the first BDT 500,000 of the value of all taxable gifts<\/td><td class=\"chrome\">5<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On the next BDT 1,000,000 of the value of all taxable gifts<\/td><td class=\"chrome\">10<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On the next BDT 2,000,000 of the value of all taxable gifts<\/td><td class=\"chrome\">15<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On the balance amount of above<\/td><td class=\"chrome\">20<\/td><\/tr><\/tbody><\/table><p class=\"chrome\">Gifts received from any source by an individual exceeding BDT500, 000 without crossed cheque or bank transfer shall be treated as income under the head \u2018income from other sources\u2019.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Foreign property reporting<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Not applicable in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Non-resident trusts<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Our tax law does not specifically address this.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"11\" class=\"primary-head arial chrome\">Additional capital gains tax (CGT) issues and exceptions<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Are there capital gains tax exceptions in your country\/territory? If so, please discuss.<\/b><\/p><p class=\"chrome\">None, except those mentioned above<br class=\"chrome\" \/><br class=\"chrome\" \/><\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"12\" class=\"primary-head arial chrome\">General deductions from income<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">What are the general deductions from income allowed in your country\/territory?<\/b><\/p><p class=\"chrome\">Followings are the general deductions from income of a foreign executives:<\/p><ul class=\"chrome\"><li class=\"chrome\">Any special allowance, benefits or perquisite specifically granted to meet expenses wholly and necessarily incurred in the performance of the duties of an office or employment of profit.<\/li><li class=\"chrome\">Any income up to BDT25,000,000 received by an assessee as gratuity.<\/li><\/ul><p class=\"chrome\">Also referred to the section of tax exempt income.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"13\" class=\"primary-head arial chrome\">Tax reimbursement methods<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">What are the tax reimbursement methods generally used by employers in your country\/territory?<\/b><\/p><p class=\"chrome\">Normally in Bangladesh cash tax refund is not possible even though there is a provision of cash tax refund in our law. Excess tax payment is generally adjusted with next year\u2019s tax liability.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"14\" class=\"primary-head arial chrome\">Calculation of estimates\/prepayments\/withholding<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">How are estimates\/prepayments\/withholding of tax handled in your country\/territory? For example, Pay-As-You-Earn (PAYE), Pay-As-You-Go (PAYG), and so on.<\/b><\/p><p class=\"chrome\">Withholding of tax in Bangladesh is handled through Pay-As-You-Earn (PAYE)<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"15\" class=\"primary-head arial chrome\">Relief for foreign taxes<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Is there any Relief for Foreign Taxes in your country\/territory? For example, a foreign tax credit (FTC) system, double taxation treaties, and so on?<\/b><\/p><p class=\"chrome\">In Bangladesh there is Double Taxation Avoidance Agreement (DTAA) with other countries\/territories to have the tax relief. Subject to certain conditions and obtaining tax exemption certificate from NBR.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"16\" class=\"primary-head arial chrome\">General tax credits<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">What are the general tax credits that may be claimed in your country\/territory? Please list below.<\/b><\/p><p class=\"chrome\">Assignee (only resident and non-resident Bangladeshi) can get investment tax credit through investing in government specified area. Amount of investment tax credit is lower of 25 percent of total taxable income or actual investment or BDT15,000,000.<\/p><p class=\"chrome\">Expatriates are not allowed to tax credit or investment allowance even though they become a tax resident in Bangladesh. Double taxation treaties are not applicable in Bangladesh. If income accrues or arises in Bangladesh to the assignee is taxable.<\/p><p class=\"chrome\">The investment tax rebate is calculated as follows:<\/p><table class=\"chrome\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\"><tbody class=\"chrome\"><tr class=\"chrome\"><th class=\"chrome\" scope=\"col\">Total<br class=\"chrome\" \/>\u00a0Taxable Income<\/th><th class=\"chrome\" scope=\"col\">Amount<br class=\"chrome\" \/>of Credit<\/th><\/tr><tr class=\"chrome\"><td class=\"chrome\"><ul class=\"chrome\"><li class=\"chrome\">If the total income does not exceed\u00a0BDT 1,000,000<\/li><\/ul><\/td><td class=\"chrome\">15% of the eligible amount;<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\"><ul class=\"chrome\"><li class=\"chrome\">If the total income exceeds\u00a0BDT1,000,000 but does not exceed BDT3,000,000<\/li><\/ul><\/td><td class=\"chrome\"><ol class=\"chrome\"><li class=\"chrome\">15% of the first BDT250,000 of the eligible amount; and<\/li><li class=\"chrome\">12% on the rest of the eligible amount;<\/li><\/ol><\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\"><ul class=\"chrome\"><li class=\"chrome\">If the total income exceeds\u00a0BDT3,000,000<\/li><\/ul><\/td><td class=\"chrome\"><ol class=\"chrome\"><li class=\"chrome\">15% of the first BDT250,000 of the eligible amount;and<\/li><li class=\"chrome\">12% of the next BDT500,000 of the eligible amount ;and<\/li><li class=\"chrome\">10% on the rest of the eligible amount**;<\/li><\/ol><\/td><\/tr><\/tbody><\/table><p class=\"chrome\">**Eligible amount is higher of 25percent of taxable income or 15 million or Actual investment.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"17\" class=\"primary-head chrome\">Sample tax calculation<\/h2><div class=\"bodytext-data chrome\"><table class=\"chrome\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\"><tbody class=\"chrome\"><tr class=\"chrome\"><th class=\"chrome\" scope=\"col\">Particulars<\/th><th class=\"chrome\" scope=\"col\"><p class=\"chrome\">Gross Amount<\/p><p class=\"chrome\">(A)<\/p><\/th><th class=\"chrome\" scope=\"col\"><p class=\"chrome\">Exempted Amount<\/p><p class=\"chrome\">(B)<\/p><\/th><th class=\"chrome\" scope=\"col\"><p class=\"chrome\">Taxable Amount<\/p><p class=\"chrome\">(C=A-B)<\/p><\/th><\/tr><tr class=\"chrome\"><td class=\"chrome\">Basic salary<\/td><td class=\"chrome\">5,000,000<\/td><td class=\"chrome\">-<\/td><td class=\"chrome\">5,000,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Bonus<\/td><td class=\"chrome\">2,500,000<\/td><td class=\"chrome\"><p class=\"chrome\">300,000<\/p><p class=\"chrome\">50% of basic salary or monthly BDT 25,000 which one is lower<\/p><\/td><td class=\"chrome\">2,200,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Cost-of-living allowance<\/td><td class=\"chrome\">400,000<\/td><td class=\"chrome\"><p class=\"chrome\">120,000<\/p><p class=\"chrome\">10% of basic salary or BDT 120,000 which one is lower<\/p><\/td><td class=\"chrome\">280,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Conveyance allowance<\/td><td class=\"chrome\">200,000<\/td><td class=\"chrome\"><p class=\"chrome\">30,000<\/p><p class=\"chrome\">* If conveyance paid in cash<\/p><\/td><td class=\"chrome\">170,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Full time car facility<\/td><td class=\"chrome\">250,000<\/td><td class=\"chrome\">5% of basic salary or BDT 60,000 which one is higher<\/td><td class=\"chrome\">250,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Festival bonus<\/td><td class=\"chrome\">450,000<\/td><td class=\"chrome\">-<\/td><td class=\"chrome\">450,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Performance bonus<\/td><td class=\"chrome\">150,000<\/td><td class=\"chrome\">-<\/td><td class=\"chrome\">150,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Leave encashment<\/td><td class=\"chrome\">325,000<\/td><td class=\"chrome\">-<\/td><td class=\"chrome\">325,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Education allowance<\/td><td class=\"chrome\">150,000<\/td><td class=\"chrome\">-<\/td><td class=\"chrome\">150,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Employer\u2019s contribution to recognized provident fund<\/td><td class=\"chrome\">410,000<\/td><td class=\"chrome\">\u00a0<\/td><td class=\"chrome\">410,000<\/td><\/tr><\/tbody><\/table><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Other assumptions<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><strong class=\"chrome\">Calculation of tax liability<\/strong><\/p><table class=\"chrome\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\"><tbody class=\"chrome\"><tr class=\"chrome\"><th class=\"chrome\" scope=\"col\">\u00a0<\/th><th class=\"chrome\" scope=\"col\">Slab (BDT)<\/th><th class=\"chrome\" scope=\"col\">Tax rate<\/th><th class=\"chrome\" scope=\"col\">Tax in BDT<\/th><\/tr><tr class=\"chrome\"><td class=\"chrome\">Up to<\/td><td class=\"chrome\">250,000<\/td><td class=\"chrome\">0%<\/td><td class=\"chrome\">Nil<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On next<\/td><td class=\"chrome\">400,000<\/td><td class=\"chrome\">10%<\/td><td class=\"chrome\">40,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On next<\/td><td class=\"chrome\">500,000<\/td><td class=\"chrome\">15%<\/td><td class=\"chrome\">75,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On next<\/td><td class=\"chrome\">600,000<\/td><td class=\"chrome\">20%<\/td><td class=\"chrome\">120,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On next<\/td><td class=\"chrome\">3,000,000<\/td><td class=\"chrome\">25%<\/td><td class=\"chrome\">750,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On remaining<\/td><td class=\"chrome\">4,635,000<\/td><td class=\"chrome\">30%<\/td><td class=\"chrome\">1,390,500<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\" colspan=\"3\">Gross tax liability<\/td><td class=\"chrome\">2,375,500<\/td><\/tr><\/tbody><\/table><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Bangladesh - Special considerations for short-term assignments<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year (365 days).<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Residency rules<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Are there special residency considerations for short-term assignments?<\/p><p class=\"chrome\">No special consideration.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Payroll considerations<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Are there special payroll considerations for short-term assignments?<\/p><p class=\"chrome\">No special consideration.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Taxable income<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">What income will be taxed during short-term assignments?<\/p><p class=\"chrome\">All the income mentioned in the sample tax calculation will be taxed during short term assignment.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Additional considerations<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><strong class=\"chrome\">Are there any additional considerations that should be considered before initiating a short-term assignment in your country?<\/strong><\/p><p class=\"chrome\">If the person works in Bangladesh without prior approval of Bangladesh Investment Development Authority (BIDA) or any other Government Authority, as the case may be, in an income year; he\/she shall be charged additional tax at the rate of 50% tax payable of his income or BDT 500,000 whichever is higher.<\/p><\/div><\/section><\/div>","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[1,18,19],"tags":[],"class_list":["post-637","post","type-post","status-publish","format-standard","hentry","category-business-formation","category-vat-tax","category-visa-immigration","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\n<title>Income Tax Rate - Bangladesh - Resource Portal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalseba.com\/bd-resources\/income-tax-rate-bangladesh\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax Rate - Bangladesh\" \/>\n<meta property=\"og:url\" content=\"https:\/\/legalseba.com\/bd-resources\/income-tax-rate-bangladesh\/\" \/>\n<meta property=\"og:site_name\" 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{"id":637,"date":"2019-10-11T07:58:11","date_gmt":"2019-10-11T07:58:11","guid":{"rendered":"https:\/\/legalseba.com\/resources\/?p=637"},"modified":"2025-10-18T11:48:36","modified_gmt":"2025-10-18T11:48:36","slug":"income-tax-rate-bangladesh","status":"publish","type":"post","link":"https:\/\/legalseba.com\/bd-resources\/income-tax-rate-bangladesh\/","title":{"rendered":"Income Tax Rate – Bangladesh"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_code _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″] Bangladesh Income Tax Rate Guide 2025-2026: VAT, Corporate Tax & Penalties<\/title> <meta name=\"description\" content=\"The most comprehensive guide to Bangladesh tax rates for the 2025-2026 assessment year. Find detailed income tax slabs, corporate tax rates, new VAT rules, capital gains, surcharges, and penalties as per the Finance Ordinance 2025.\"> <meta name=\"keywords\" content=\"income tax bangladesh, tax rate 2025-26, corporate tax rate bangladesh, vat bangladesh, surcharge tax, tax penalties bangladesh, non-resident tax bangladesh, capital gains tax bangladesh, nbr tax rules, finance ordinance 2025 bangladesh, bangladesh income tax calculator, individual tax return guide\"> <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script> <link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"> <link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin> <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">    – All Data: Goal=Inform\/Reference -> Presentation=Detailed Tables & Lists -> Interaction=None -> Justification=This version is a comprehensive information portal, prioritizing the accurate and complete display of all rules and rates from the source PDF. The focus is on providing a detailed, scannable reference, hence the removal of interactive elements like calculators and the addition of exhaustive tables. – Library\/Method: Vanilla JS for mobile menu logic only. No data visualization libraries are needed. –>  <\/p>\n<style> body { font-family: 'Inter', sans-serif; background-color: #f8f9fa; color: #1a202c; } .nav-link { transition: all 0.2s; padding: 4px 8px; border-radius: 6px; } .nav-link:hover, .nav-link.active { color: #0d9488; background-color: #f0fdfa; } .section-card { background-color: white; padding: 2rem; border-radius: 0.75rem; box-shadow: 0 4px 6px -1px rgb(0 0 0 \/ 0.1), 0 2px 4px -2px rgb(0 0 0 \/ 0.1); border: 1px solid #e5e7eb; } .table-header { background-color: #f3f4f6; } .link-highlight { color: #0d9488; font-weight: 500; text-decoration: none; transition: color 0.2s; } .link-highlight:hover { color: #115e59; text-decoration: underline; } <\/style>\n<p><\/head><body class=\"antialiased\"> <\/p>\n<header class=\"bg-white\/80 backdrop-blur-lg sticky top-0 z-50 border-b border-gray-200\"> <\/p>\n<nav class=\"container mx-auto px-6 py-3 flex justify-between items-center\"> <\/p>\n<h1 class=\"text-xl font-bold text-teal-700\">Bangladesh Tax Guide 2025-26<\/h1>\n<p> <\/p>\n<div class=\"hidden md:flex flex-wrap items-center justify-end gap-x-1 lg:gap-x-2 text-xs lg:text-sm font-medium\"> <a href=\"#income-tax\" class=\"nav-link text-gray-600\">Individual Tax<\/a> <a href=\"#penalties\" class=\"nav-link text-gray-600\">Penalties<\/a> <a href=\"#corporate-tax\" class=\"nav-link text-gray-600\">Corporate Tax<\/a> <a href=\"#investment\" class=\"nav-link text-gray-600\">Investment<\/a> <a href=\"#wht\" class=\"nav-link text-gray-600\">WHT\/AIT<\/a> <a href=\"#vat\" class=\"nav-link text-gray-600\">VAT & Duties<\/a> <a href=\"#resources\" class=\"nav-link text-gray-600\">Resources<\/a> <\/div>\n<p> <button id=\"mobile-menu-button\" class=\"md:hidden text-gray-700\"> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"h-6 w-6\" fill=\"none\" viewBox=\"0 0 24 24\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M4 6h16M4 12h16m-4 6h4\" \/><\/svg> <\/button> <\/nav>\n<p> <\/p>\n<div id=\"mobile-menu\" class=\"hidden md:hidden px-6 pb-4 flex flex-col space-y-2 text-sm\"> <a href=\"#income-tax\" class=\"nav-link text-gray-600\">Individual Tax<\/a> <a href=\"#penalties\" class=\"nav-link text-gray-600\">Penalties<\/a> <a href=\"#corporate-tax\" class=\"nav-link text-gray-600\">Corporate Tax<\/a> <a href=\"#investment\" class=\"nav-link text-gray-600\">Investment<\/a> <a href=\"#wht\" class=\"nav-link text-gray-600\">WHT\/AIT<\/a> <a href=\"#vat\" class=\"nav-link text-gray-600\">VAT & Duties<\/a> <a href=\"#resources\" class=\"nav-link text-gray-600\">Resources<\/a> <\/div>\n<p> <\/header>\n<p> <main class=\"container mx-auto px-6 py-12 space-y-20\"> <\/p>\n<section id=\"overview\" class=\"text-center pt-10\"> <\/p>\n<h1 class=\"text-4xl font-bold text-gray-800 mb-4\">Bangladesh Income Tax Rate Guide 2025-2026<\/h1>\n<p> <pee class=\"text-lg text-gray-600 max-w-3xl mx-auto mb-10\">An exhaustive guide to the latest income tax rates, corporate tax, VAT, and duties in Bangladesh for the 2025-26 assessment year, based on the Finance Ordinance 2025. This guide is essential for individual taxpayers, businesses, and foreign investors. For a comprehensive overview, see the <a href=\"https:\/\/legalseba.com\/bd-articles\/bangladesh-income-tax-guide-2025-26\/\" target=\"_blank\" class=\"link-highlight\">Bangladesh Tax Guide 2025-2026<\/a>.<\/pee> <\/section>\n<p> <\/p>\n<section id=\"income-tax\" class=\"pt-10\"> <\/p>\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Individual Income Tax Rates & Slabs in Bangladesh<\/h2>\n<p> <\/p>\n<div class=\"section-card mb-8\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4\">1. Income Tax Slabs for Individual Taxpayers (Residents)<\/h3>\n<p> <pee class=\"text-sm text-gray-600 mb-6\">The income tax rate for individuals in Bangladesh is progressive. Below are the effective tax slabs for the assessment year 2025-26 and the proposed changes for future years. For personalized assistance, refer to our <a href=\"https:\/\/legalseba.com\/bangladesh-personal-tax-guide\/\" target=\"_blank\" class=\"link-highlight\">Bangladesh Personal Tax Guide<\/a>.<\/pee> <\/p>\n<div class=\"grid md:grid-cols-2 lg:grid-cols-3 gap-8\"> <\/p>\n<div>\n<h4 class=\"font-semibold text-center mb-2\">AY 2025-26 (Effective)<\/h4>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Income Bracket (BDT)<\/th>\n<th class=\"p-2\">Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">First 350,000<\/td>\n<td class=\"p-2\">0%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 100,000<\/td>\n<td class=\"p-2\">5%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 400,000<\/td>\n<td class=\"p-2\">10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 500,000<\/td>\n<td class=\"p-2\">15%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 500,000<\/td>\n<td class=\"p-2\">20%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 2,000,000<\/td>\n<td class=\"p-2\">25%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Balance<\/td>\n<td class=\"p-2\">30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> <\/p>\n<div>\n<h4 class=\"font-semibold text-center mb-2\">AY 2026-27 & 2027-28 (Proposed)<\/h4>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Income Bracket (BDT)<\/th>\n<th class=\"p-2\">Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">First 375,000<\/td>\n<td class=\"p-2\">0%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 300,000<\/td>\n<td class=\"p-2\">10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 400,000<\/td>\n<td class=\"p-2\">15%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 500,000<\/td>\n<td class=\"p-2\">20%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Next 2,000,000<\/td>\n<td class=\"p-2\">25%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Balance<\/td>\n<td class=\"p-2\">30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> <\/p>\n<div>\n<h4 class=\"font-semibold text-center mb-2\">Tax-Free Thresholds<\/h4>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Taxpayer Category<\/th>\n<th class=\"p-2\">AY 25-26<\/th>\n<th class=\"p-2\">AY 26-28<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">General<\/td>\n<td class=\"p-2\">350k<\/td>\n<td class=\"p-2\">375k<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Women\/Senior (65+)<\/td>\n<td class=\"p-2\">400k<\/td>\n<td class=\"p-2\">425k<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Third Gender<\/td>\n<td class=\"p-2\">475k<\/td>\n<td class=\"p-2\">500k<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Disabled<\/td>\n<td class=\"p-2\">475k<\/td>\n<td class=\"p-2\">500k<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Freedom Fighter<\/td>\n<td class=\"p-2\">500k<\/td>\n<td class=\"p-2\">525k<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/p>\n<div class=\"section-card mb-8\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">2. Non-Resident Tax & Surcharges<\/h3>\n<p> <\/p>\n<div class=\"grid lg:grid-cols-3 gap-8\"> <\/p>\n<div class=\"lg:col-span-1\">\n<h4 class=\"font-semibold mb-2\">Tax Rate for Non-Residents<\/h4>\n<pee class=\"text-sm text-gray-600\">Non-residents (other than Bangladeshi non-residents) pay tax at a flat rate of 30% on total income. A <a href=\"https:\/\/legalseba.com\/bd-resources\/tax-residency-certificate-in-bangladesh-a-complete-guide\/\" target=\"_blank\" class=\"link-highlight\">Tax Residency Certificate<\/a> can be crucial in determining status.<\/pee><\/div>\n<p> <\/p>\n<div class=\"lg:col-span-1\">\n<h4 class=\"font-semibold mb-2\">4. Surcharge on Net Worth<\/h4>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Net Worth (BDT)<\/th>\n<th class=\"p-2\">Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">> 40M to 100M<\/td>\n<td class=\"p-2\">10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">> 100M to 200M<\/td>\n<td class=\"p-2\">20%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">> 200M to 500M<\/td>\n<td class=\"p-2\">30%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">> 500M<\/td>\n<td class=\"p-2\">35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> <\/p>\n<div class=\"lg:col-span-1\">\n<h4 class=\"font-semibold mb-2\">5. Environment Surcharge<\/h4>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Engine Capacity<\/th>\n<th class=\"p-2\">Surcharge (BDT)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">Up to 1500cc<\/td>\n<td class=\"p-2\">25,000<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">1501-2000cc<\/td>\n<td class=\"p-2\">50,000<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">> 2000cc<\/td>\n<td class=\"p-2\">75,000+<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p>  <\/p>\n<section id=\"penalties\" class=\"pt-10\"> <\/p>\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Compliance, Rebates & Penalties<\/h2>\n<p> <\/p>\n<div class=\"grid lg:grid-cols-2 gap-8\"> <\/p>\n<div class=\"section-card\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">Income Tax Penalties<\/h3>\n<p> <\/p>\n<h4 class=\"font-semibold text-gray-700 mb-2\">Penalty for Non-Submission of Return<\/h4>\n<p> <pee class=\"text-sm text-gray-600 mb-4\">Failure to submit the Income Tax Return on time incurs the following penalties:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-3 text-sm text-gray-700\"> <\/p>\n<li>An immediate penalty of <span class=\"font-semibold\">10% of the tax on the last assessed income<\/span> (with a minimum of BDT 1,000).<\/li>\n<p> <\/p>\n<li>A further penalty of <span class=\"font-semibold\">BDT 50 for each day<\/span> the default continues.<\/li>\n<p> <\/p>\n<li>The total penalty shall not exceed <span class=\"font-semibold\">BDT 5,000<\/span> for a new assessee.<\/li>\n<p> <\/p>\n<li>For a previously assessed individual, the penalty shall not exceed <span class=\"font-semibold\">50% of the tax on the last assessed income<\/span> or BDT 1,000, whichever is higher.<\/li>\n<p> <\/ul>\n<p> <\/div>\n<p> <\/p>\n<div class=\"section-card\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">VAT Penalties (Decreased)<\/h3>\n<p> <pee class=\"text-sm text-gray-600 mb-4\">The Finance Ordinance 2025 proposes a decrease in several VAT-related penalties.<\/pee> <\/p>\n<table class=\"w-full text-left text-sm\"> <\/p>\n<thead class=\"table-header\"> <\/p>\n<tr> <\/p>\n<th class=\"p-2\">Particulars of Irregularity<\/th>\n<p> <\/p>\n<th class=\"p-2\">Existing Penalty<\/th>\n<p> <\/p>\n<th class=\"p-2\">Proposed Penalty<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-2\">Non-submission of monthly VAT return within the due time<\/td>\n<p> <\/p>\n<td class=\"p-2\">BDT 5,000<\/td>\n<p> <\/p>\n<td class=\"p-2 font-semibold text-green-700\">BDT 2,000<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-2\">Irregularity of input VAT credit<\/td>\n<p> <\/p>\n<td class=\"p-2\">Min 50% to Max 100% of disputed amount<\/td>\n<p> <\/p>\n<td class=\"p-2 font-semibold text-green-700\">Min 30% to Max 50% of disputed amount<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-2\">Irregularity in supply of exempted goods\/services under SRO<\/td>\n<p> <\/p>\n<td class=\"p-2\">BDT 100,000 for non-compliance<\/td>\n<p> <\/p>\n<td class=\"p-2 font-semibold text-green-700\">BDT 25,000 for non-compliance<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/p>\n<div class=\"section-card lg:col-span-2\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">Investment Rebate & Asset Statements<\/h3>\n<p> <pee class=\"text-sm text-gray-600 mb-4\">Understanding rebates and compliance is key. For a detailed breakdown, see the <a href=\"https:\/\/legalseba.com\/bangladesh-personal-tax-guide\/\" target=\"_blank\" class=\"link-highlight\">individual tax return guide<\/a> or use an <a href=\"https:\/\/legalseba.com\/bd-resources\/personal-tax-calculator-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">Income Tax Calculator for Bangladesh<\/a> for estimates.<\/pee> <\/p>\n<div class=\"grid md:grid-cols-2 gap-8\"> <\/p>\n<div class=\"text-sm\">\n<h4 class=\"font-semibold mb-2\">6. Investment Tax Rebate<\/h4>\n<pee>An individual is eligible to avail investment tax rebate which is the **lowest** of the following:<\/pee>\n<ul class=\"list-decimal list-inside space-y-2 mt-2\">\n<li>3% of total taxable income, or<\/li>\n<li>15% of actual eligible investment, or<\/li>\n<li>Taka 1 million<\/li>\n<\/ul>\n<\/div>\n<p> <\/p>\n<div class=\"text-sm\">\n<h4 class=\"font-semibold mb-2\">7. Statement of Assets, Liabilities and Lifestyle<\/h4>\n<pee>An individual must submit this statement if they:<\/pee>\n<ul class=\"list-disc list-inside space-y-1 mt-2\">\n<li>Have gross wealth over Taka 4 million;<\/li>\n<li>Own a motor car;<\/li>\n<li>Have invested in house property in a city corporation area;<\/li>\n<li>Are a shareholder director of a Company; or<\/li>\n<li>Have any property outside Bangladesh.<\/li>\n<\/ul>\n<\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"corporate-tax\" class=\"pt-10\"> <\/p>\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Corporate Tax Rates & Regulations in Bangladesh<\/h2>\n<p> <\/p>\n<div class=\"section-card overflow-x-auto mb-8\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">8. Tax Rates for Corporate and Firms (AY 2025-26, 2026-27, 2027-28)<\/h3>\n<p> <pee class=\"text-sm text-gray-600 mb-4\">Corporate tax rates vary by company type, listing status, and other conditions. For a complete breakdown, refer to the official <a href=\"https:\/\/legalseba.com\/bangladesh-company-tax-guide\/\" target=\"_blank\" class=\"link-highlight\">Bangladesh Company Tax Guide<\/a>.<\/pee> <\/p>\n<table class=\"w-full text-left text-sm\"> <\/p>\n<thead class=\"table-header\"> <\/p>\n<tr> <\/p>\n<th class=\"p-3\">Companies and Firms<\/th>\n<p> <\/p>\n<th class=\"p-3\">AY 2025-26 (Effective)<\/th>\n<p> <\/p>\n<th class=\"p-3\">AY 2026-27 (Proposed)<\/th>\n<p> <\/p>\n<th class=\"p-3\">AY 2027-28 (Proposed)<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Publicly traded companies listed > 10% of paid-up capital through IPO<\/td>\n<td class=\"p-3\">20%*<\/td>\n<td class=\"p-3\">20%*<\/td>\n<td class=\"p-3\">20%*<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Publicly traded companies listed 10% or less of paid-up capital through IPO<\/td>\n<td class=\"p-3\">22.5%*<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">One-person company<\/td>\n<td class=\"p-3\">25%*<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Non-listed companies<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Banks, insurance and other financial institutions (if publicly listed)<\/td>\n<td class=\"p-3\">37.5%<\/td>\n<td class=\"p-3\">37.5%<\/td>\n<td class=\"p-3\">37.5%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Banks, insurance and other financial institutions (if not publicly listed)<\/td>\n<td class=\"p-3\">40%<\/td>\n<td class=\"p-3\">40%<\/td>\n<td class=\"p-3\">40%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Merchant banks<\/td>\n<td class=\"p-3\">37.5%<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<td class=\"p-3\">Not specified<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Cigarette, zarda, bidi, gul or any other tobacco product manufacturer<\/td>\n<td class=\"p-3\">45% (+2.5% Surcharge)<\/td>\n<td class=\"p-3\">45% (+2.5% Surcharge)<\/td>\n<td class=\"p-3\">45% (+2.5% Surcharge)<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Mobile phone operator company (if not publicly listed)<\/td>\n<td class=\"p-3\">45%<\/td>\n<td class=\"p-3\">45%<\/td>\n<td class=\"p-3\">45%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Mobile phone operator company (publicly traded, \u2265 10% shares)<\/td>\n<td class=\"p-3\">40%<\/td>\n<td class=\"p-3\">40%<\/td>\n<td class=\"p-3\">40%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Trust, Association of persons, and firms<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<td class=\"p-3\">27.5%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Co-operative society<\/td>\n<td class=\"p-3\">20%<\/td>\n<td class=\"p-3\">20%<\/td>\n<td class=\"p-3\">20%<\/td>\n<\/tr>\n<p> <\/p>\n<tr class=\"border-b\">\n<td class=\"p-3\">Private university, private medical\/dental\/engineering college<\/td>\n<td class=\"p-3\">15%<\/td>\n<td class=\"p-3\">15%<\/td>\n<td class=\"p-3\">15%<\/td>\n<\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <pee class=\"text-xs text-gray-500 mt-4\">*Rates conditional on all income, receipts, and expenses\/investments over specified limits being conducted via bank transfer. Business setup is managed by the <a href=\"http:\/\/www.roc.gov.bd\/\" target=\"_blank\" class=\"link-highlight\">Registrar of Joint Stock Companies and Firms (RJSC)<\/a>.<\/pee> <\/div>\n<p> <\/p>\n<div class=\"grid lg:grid-cols-2 gap-8\">\n<div class=\"section-card\">\n<h3 class=\"text-xl font-bold mb-4\">12. Inadmissible Expenses & Transfer Pricing<\/h3>\n<pee class=\"text-sm text-gray-600 mb-3\">Key inadmissible expenses include excess perquisites (>2M BDT), high royalty fees, and salary\/rent not paid via bank transfer. For related party transactions, it’s crucial to follow the official <a href=\"https:\/\/legalseba.com\/bd-articles\/comprehensive-guide-to-transfer-pricing-in-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">Transfer Pricing Policy<\/a>.<\/pee><\/div>\n<div class=\"section-card\">\n<h3 class=\"text-xl font-bold mb-4\">15. Minimum Tax Rules<\/h3>\n<pee class=\"text-sm text-gray-600 mb-3\">The minimum tax rate on gross receipts is now 1.5% for mobile operators and 1% for most other sectors. Excess minimum tax paid can be carried forward and offset in a subsequent year. To avoid issues, companies can seek to understand the <a href=\"https:\/\/legalseba.com\/bd-articles\/double-taxation-avoidance-procedure-in-bangaldesh\/\" target=\"_blank\" class=\"link-highlight\">Double Taxation Policy<\/a>.<\/pee><\/div>\n<\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"investment\" class=\"pt-10\"> <\/p>\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Investment, Capital Gains & Dividends: Resident vs. Non-Resident<\/h2>\n<p> <\/p>\n<div class=\"section-card mb-8\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">11. Capital Gains Tax (CGT) Comparison<\/h3>\n<p> <\/p>\n<div class=\"grid md:grid-cols-2 gap-8\"> <\/p>\n<div> <\/p>\n<h4 class=\"font-semibold text-lg mb-3\">For Residents & Companies<\/h4>\n<p> <\/p>\n<ul class=\"space-y-3 text-sm\"> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Companies, Funds, Trusts:<\/strong><span class=\"text-gray-600\"> Flat rate of <span class=\"font-bold text-teal-600\">15%<\/span> on all capital gains.<\/span><\/li>\n<p> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Individuals (Listed Shares):<\/strong><span class=\"text-gray-600\"> Gains taxed at <span class=\"font-bold text-teal-600\">15%<\/span>.<\/span><\/li>\n<p> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Individuals (Other Assets):<\/strong>\n<ul class=\"list-disc list-inside mt-2 space-y-1 pl-2 text-gray-600\">\n<li>Held for <strong>5 years or less<\/strong>: Gain added to total income and taxed at regular slab rates.<\/li>\n<li>Held for <strong>more than 5 years<\/strong>: Gain taxed at a flat <span class=\"font-bold text-teal-600\">15%<\/span>.<\/li>\n<\/ul>\n<\/li>\n<p> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Sponsor\/Director Shareholders:<\/strong><span class=\"text-gray-600\"> Tax on transfer of securities increased to <span class=\"font-bold text-teal-600\">10%<\/span> (from 5%).<\/span><\/li>\n<p> <\/ul>\n<p> <\/div>\n<p> <\/p>\n<div> <\/p>\n<h4 class=\"font-semibold text-lg mb-3\">For Non-Residents<\/h4>\n<p> <\/p>\n<ul class=\"space-y-3 text-sm\"> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Gains from Listed Company Shares:<\/strong><span class=\"text-gray-600\"> Taxed at a flat rate of <span class=\"font-bold text-teal-600\">10%<\/span>.<\/span><\/li>\n<p> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Gains from Other Capital Assets:<\/strong><span class=\"text-gray-600\"> Taxed at a flat rate of <span class=\"font-bold text-teal-600\">15%<\/span>.<\/span><\/li>\n<p> <\/p>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block text-gray-700\">Tax Exemption Condition:<\/strong><span class=\"text-gray-600\"> Gains may be exempt if the non-resident’s home country provides a similar tax exemption for Bangladeshis.<\/span><\/li>\n<p> <\/ul>\n<p> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p> <\/p>\n<div class=\"section-card mb-8\"> <\/p>\n<h3 class=\"text-xl font-bold mb-4\">Dividend & Interest Income Tax Comparison<\/h3>\n<p> <pee class=\"text-sm text-gray-600 mb-4\">For individuals, the first BDT 25,000 of dividend income is tax-free. Tax is withheld at source (WHT) on the excess amount and on interest income based on the recipient’s status.<\/pee> <\/p>\n<table class=\"w-full text-left text-sm\"> <\/p>\n<thead class=\"table-header\"> <\/p>\n<tr> <\/p>\n<th class=\"p-3\">Recipient Type<\/th>\n<p> <\/p>\n<th class=\"p-3\">Dividend WHT Rate<\/th>\n<p> <\/p>\n<th class=\"p-3\">Interest WHT Rate<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-3\">Resident Individual (with 12-digit TIN)<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold\">10%<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold\">10%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-3\">Resident Individual (without 12-digit TIN)<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold\">15%<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold\">15%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-3\">Non-Resident Foreigner<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold text-red-600\">30%<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold text-red-600\">20%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-b\"> <\/p>\n<td class=\"p-3\">Company, Trust, Association of Persons<\/td>\n<p> <\/p>\n<td class=\"p-3\">N\/A (Taxed as income)<\/td>\n<p> <\/p>\n<td class=\"p-3 font-semibold\">20%<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/p>\n<div class=\"section-card\">\n<h3 class=\"text-xl font-bold mb-4\">Business Entry, Fund Repatriation, and Exit Strategy<\/h3>\n<pee class=\"text-sm text-gray-600 mb-4\">Foreign investors must navigate specific legal frameworks for operating in Bangladesh. Key considerations include:<\/pee>\n<ul class=\"grid md:grid-cols-2 lg:grid-cols-3 gap-4 text-sm\">\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block\">Business Entry Options<\/strong><pee>Understand the process with the <a href=\"https:\/\/legalseba.com\/bd-articles\/guide-to-foreign-company-incorporation-in-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">Guide to Foreign Company Incorporation<\/a> or explore a <a href=\"https:\/\/legalseba.com\/foreign-company-incorporation-in-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">full incorporation package<\/a>.<\/pee><\/li>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block\">Fund Repatriation<\/strong><pee>Learn the rules for <a href=\"https:\/\/legalseba.com\/bd-articles\/transfer-of-shares-and-repatriation-of-sales-proceeds-for-non-residents-in-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">Fund Repatriation by Non-Residents<\/a> and foreign investors.<\/pee><\/li>\n<li class=\"p-3 bg-gray-50 rounded-lg\"><strong class=\"block\">Exit Options for Investors<\/strong><pee>Plan your exit strategy by reviewing the <a href=\"https:\/\/legalseba.com\/bd-articles\/exit-policy-for-the-foreign-investors-in-bangladesh\/\" target=\"_blank\" class=\"link-highlight\">Exit Option Policy for Foreigners<\/a>.<\/pee><\/li>\n<\/ul>\n<\/div>\n<p> <\/section>\n<p> <\/p>\n<section id=\"wht\" class=\"pt-10\">\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Withholding Tax (WHT\/AIT) Rates in Bangladesh<\/h2>\n<div class=\"section-card overflow-x-auto\">\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-3\">Source of Payment<\/th>\n<th class=\"p-3\">Recipient<\/th>\n<th class=\"p-3\">Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-3\" rowspan=\"2\">Professional or Consultant Services<\/td>\n<td class=\"p-3\">Resident Natural Person<\/td>\n<td class=\"p-3 font-semibold\">15%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Non-Resident Natural Person<\/td>\n<td class=\"p-3 font-semibold\">20%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Contract for manufacturing, construction etc.<\/td>\n<td class=\"p-3\">Resident<\/td>\n<td class=\"p-3 font-semibold\">5%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Payment against Local LC (credit facility)<\/td>\n<td class=\"p-3\">Distributor<\/td>\n<td class=\"p-3 font-semibold\">1.5%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Supply of Grocery Items<\/td>\n<td class=\"p-3\">Supplier<\/td>\n<td class=\"p-3 font-semibold\">0.5%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Payment to Welfare\/Participation Fund<\/td>\n<td class=\"p-3\">Beneficiaries<\/td>\n<td class=\"p-3 font-semibold\">10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Income remitted from abroad (fees, commission)<\/td>\n<td class=\"p-3\">Resident<\/td>\n<td class=\"p-3 font-semibold\">7.5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n<p> <\/p>\n<section id=\"vat\" class=\"pt-10\">\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">VAT, Supplementary Duty & Excise Duty<\/h2>\n<div class=\"grid lg:grid-cols-2 gap-8 mb-8\">\n<div class=\"section-card\">\n<h3 class=\"text-xl font-bold mb-4\">Key VAT Rate Changes for 2025-26<\/h3>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Item\/Service<\/th>\n<th class=\"p-2\">Change<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">Online goods sale<\/td>\n<td class=\"p-2\">5% to 15%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Construction service<\/td>\n<td class=\"p-2\">7.5% to 10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">MS Product (Complete)<\/td>\n<td class=\"p-2\">2200 to 2700 \/MT<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Aircraft Lease Rent<\/td>\n<td class=\"p-2\">15% to Exempted<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"section-card\">\n<h3 class=\"text-xl font-bold mb-4\">SD & Excise Duty Changes<\/h3>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-2\">Item\/Service<\/th>\n<th class=\"p-2\">Type<\/th>\n<th class=\"p-2\">Change<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-2\">Cigarette Paper<\/td>\n<td class=\"p-2\">SD (Import)<\/td>\n<td class=\"p-2\">150% to 300%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">OTT Platforms<\/td>\n<td class=\"p-2\">SD (Service)<\/td>\n<td class=\"p-2\">0% to 10%<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-2\">Bank Account (Balance > 3 Lakh)<\/td>\n<td class=\"p-2\">Excise<\/td>\n<td class=\"p-2\">Threshold raised<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"section-card overflow-x-auto\">\n<h3 class=\"text-xl font-bold mb-4\">Industry-wise VAT Exemption Benefits<\/h3>\n<table class=\"w-full text-left text-sm\">\n<thead class=\"table-header\">\n<tr>\n<th class=\"p-3\">Industry\/Item<\/th>\n<th class=\"p-3\">Details<\/th>\n<th class=\"p-3\">Period<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"border-b\">\n<td class=\"p-3\">Refrigerator, AC<\/td>\n<td class=\"p-3\">Exemption removed. VAT rate changed to 15%.<\/td>\n<td class=\"p-3\">–<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Local E-bike Manufacturer<\/td>\n<td class=\"p-3\">Output VAT at 5%<\/td>\n<td class=\"p-3\">Jul 2025 – Jun 2030<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Medical Bed Manufacturing<\/td>\n<td class=\"p-3\">Output VAT exemption.<\/td>\n<td class=\"p-3\">Up to 30 Jun 2030<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">Mobile Phone Manufacturing<\/td>\n<td class=\"p-3\">Assembler\/Component VAT from 5% to 7.5%<\/td>\n<td class=\"p-3\">Until Jun 2027<\/td>\n<\/tr>\n<tr class=\"border-b\">\n<td class=\"p-3\">API Manufacturing<\/td>\n<td class=\"p-3\">Output VAT Exempted.<\/td>\n<td class=\"p-3\">Until Jun 2030<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n<p>  <\/p>\n<section id=\"resources\" class=\"pt-10\"> <\/p>\n<h2 class=\"text-3xl font-bold text-center text-gray-800 mb-10\">Key Government Resources & Authorities<\/h2>\n<p> <\/p>\n<div class=\"section-card\"> <pee class=\"text-center text-gray-600 mb-6\">For official information and compliance, please refer to the websites of the key government bodies regulating tax and investment in Bangladesh.<\/pee> <\/p>\n<div class=\"grid grid-cols-2 md:grid-cols-4 gap-4 text-center\"> <a href=\"https:\/\/nbr.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">National Board of Revenue (NBR)<\/span><span class=\"text-xs text-gray-500\">Primary Tax Authority<\/span><\/a> <a href=\"https:\/\/www.investbangladesh.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">BIDA<\/span><span class=\"text-xs text-gray-500\">Investment Development<\/span><\/a> <a href=\"https:\/\/www.bb.org.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">Bangladesh Bank<\/span><span class=\"text-xs text-gray-500\">Central Bank<\/span><\/a> <a href=\"https:\/\/www.beza.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">BEZA<\/span><span class=\"text-xs text-gray-500\">Economic Zones<\/span><\/a> <a href=\"https:\/\/bepza.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">BEPZA<\/span><span class=\"text-xs text-gray-500\">Export Processing Zones<\/span><\/a> <a href=\"https:\/\/www.bhtpa.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">BHTPA<\/span><span class=\"text-xs text-gray-500\">Hi-Tech Parks<\/span><\/a> <a href=\"http:\/\/www.roc.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">RJSC<\/span><span class=\"text-xs text-gray-500\">Company Registration<\/span><\/a> <a href=\"https:\/\/dife.gov.bd\/\" target=\"_blank\" class=\"p-4 bg-gray-50 rounded-lg hover:bg-gray-100 transition-colors\"><span class=\"font-semibold block\">DIFE<\/span><span class=\"text-xs text-gray-500\">Factory Inspection<\/span><\/a> <\/div>\n<p> <\/div>\n<p> <\/section>\n<p> <\/main> <\/p>\n<footer class=\"bg-gray-800 text-white mt-20\">\n<div class=\"container mx-auto px-6 py-8 text-center\"><pee class=\"text-sm text-gray-400\">This guide is a comprehensive summary based on the recent tax updates in Bangladesh for informational purposes only and does not constitute professional tax advice. Information sourced and adapted from publicly available data and <a href=\"https:\/\/legalseba.com\" target=\"_blank\" class=\"link-highlight\">LegalSeba.com<\/a>. Please consult with a qualified advisor for specific guidance.<\/pee><\/div>\n<\/footer>\n<p> <script> document.addEventListener('DOMContentLoaded', function () { const mobileMenuButton = document.getElementById('mobile-menu-button'); const mobileMenu = document.getElementById('mobile-menu'); mobileMenuButton.addEventListener('click', () => { mobileMenu.classList.toggle('hidden'); }); document.querySelectorAll('#mobile-menu a, .nav-link').forEach(link => { link.addEventListener('click', () => { if(window.innerWidth < 768) mobileMenu.classList.add('hidden'); }); }); }); <\/script><\/body><\/html>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><div class=\"bodytext-data chrome\"><p class=\"chrome\"><span style=\"color: #0000ff;\">Tax returns and compliance<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Tax rates<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Residence rules<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Termination of residence<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Economic employer approach<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Types of taxable compensation<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Tax-exempt income<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Expatriate concessions<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Salary earned from working abroad<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Taxation of investment income and capital gains<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Additional capital gains tax (CGT) issues and exceptions<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">General deductions from income<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Tax reimbursement methods<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Calculation of estimates\/prepayments\/withholding<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Relief for foreign taxes<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">General tax credits<\/span><\/p><p class=\"chrome\"><span style=\"color: #0000ff;\">Sample tax calculation<\/span><\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"1\" class=\"primary-head arial chrome\">Tax returns and compliance<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">When are tax returns due? That is, what is the tax return due date?<\/b><\/p><p class=\"chrome\">30th November.<\/p><p class=\"chrome\"><b class=\"chrome\">What is the tax year-end?<\/b><\/p><p class=\"chrome\">30 June.<\/p><p class=\"chrome\"><b class=\"chrome\">What are the compliance requirements for tax returns in Bangladesh?<\/b><\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Residents<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">After 30 June, within 30 November, of every year, every resident and non-resident Bangladeshi assignee has to submit Income Tax Return in Bangladesh for the income earned during the period from 1 July to 30 June, if the income exceeds certain amount (250,000 Bangladeshi taka (BDT) per year, in general, BDT300,000 per year for woman and the assignee aged more than 65) or the assignee was assessed any of the previous 3 years. Before submitting Income Tax Return in Bangladesh, an assignee has to obtain e-TIN (electronic tax identification number) in Bangladesh. Tax authority by its own discretion may extend the deadline for 2 to 3 months.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Non-residents<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">In terms of non-resident (except non-resident Bangladeshi), compliance requirement for tax return in Bangladesh is same as like as resident. Additionally, non-resident foreigner has to obtain work permit and SB & NSI clearance certificate for extension of work permit (if the assignee comes through A3 or E1 visa then work permit will not be required. Then visa copy itself will be considered work permit). The person has to obtain e-TIN in Bangladesh for submission of Tax return.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Penalty for non-submission of Income Tax Return on due time<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">If the assignee fails to submit Income Tax Return on due time, the penalty will be 10 percent of tax imposed on the last assessed income (subject to a minimum of BDT1,000). In case of a continuing default further penalty of BDT50 for every day during which default continues.<\/p><p class=\"chrome\">Provide that such penalty shall not exceed:<\/p><ul class=\"chrome\"><li class=\"chrome\">In case of an individual assesse whose income was not assessed previously BDT5,000.<\/li><li class=\"chrome\">In case of an individual assesse whose income was assessed previously, 50 percent of the tax payable on the last assessed income or BDT1,000, whichever is higher.<\/li><\/ul><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"2\" class=\"primary-head chrome\">Tax rates<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><strong class=\"chrome\">What are the current income tax rates for residents and non-residents in Bangladesh?<\/strong><\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Residents<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">For every resident and non-resident Bangladeshi, tax liability is calculated on average rate as follows;<\/p><p class=\"chrome\"><b class=\"chrome\">Income tax table for Income Year 2018-2019<\/b><\/p><table class=\"chrome\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\"><tbody class=\"chrome\"><tr class=\"chrome\"><th class=\"chrome\" colspan=\"2\" scope=\"col\"><span class=\"chrome\">Taxable income bracket<\/span><\/th><th class=\"chrome\" scope=\"col\"><span class=\"chrome\">Tax rate on income in bracket<\/span><\/th><\/tr><tr class=\"chrome\"><td class=\"chrome\">First<\/td><td class=\"chrome\">250,000<\/td><td class=\"chrome\">0%<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Next<\/td><td class=\"chrome\">400,000<\/td><td class=\"chrome\">10%<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Next<\/td><td class=\"chrome\">500,000<\/td><td class=\"chrome\">15%<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Next<\/td><td class=\"chrome\">600,000<\/td><td class=\"chrome\">20%<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Next<\/td><td class=\"chrome\">3,000,000<\/td><td class=\"chrome\">25%<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Rest of the amount<\/td><td class=\"chrome\">\u00a0<\/td><td class=\"chrome\">30%<\/td><\/tr><\/tbody><\/table><p class=\"chrome\">For women and senior persons aged 65 or over, tax slab starts from BDT300,000. For physically challenged persons, it is BDT400,000 and for gazetted war-wounded freedom fighters, it is BDT425,000. In case of parent\/legal guardian of a physically challenged person, they will get a further initial exemption of BDT50,000 in addition to above limit.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Non-residents<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">For non-residents other than Bangladeshi non-residents, the tax rate is 30 percent (flat rate) on total taxable income.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"3\" class=\"primary-head arial chrome\">Residence rules<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">For the purposes of taxation, how is an individual defined as a resident of Bangladesh?<\/b><\/p><p class=\"chrome\">Under section 2(55) of income tax ordinance 1984, \u2018resident\u2019 in respect of any income year means, an individual who has been in Bangladesh-<\/p><ul class=\"chrome\"><li class=\"chrome\">For a period of, or for periods amounting in all to, 182 days or more in that year; or<\/li><li class=\"chrome\">For a period of, or period amounting in all to, 90 days or more in that year having previously been in Bangladesh for a period of, or periods amounting in all to 365 days or more during 4 years preceding that year.<\/li><\/ul><p class=\"chrome\"><b class=\"chrome\">Is there a minimum number of days rule when it comes to residency start and end date? For example, a taxpayer can\u2019t come back to the host country\/territory for more than 10 days after their assignment is over and they repatriate.<\/b><\/p><p class=\"chrome\">No.<\/p><p class=\"chrome\"><b class=\"chrome\">What if the assignee enters the country\/territory before their assignment begins?<\/b><\/p><p class=\"chrome\">Residential law in Bangladesh does not depend on particular assignment. It rather depends on how many days the assignee stays in Bangladesh. It might be with assignment or without any assignment.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"4\" class=\"primary-head arial chrome\">Termination of residence<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Are there any tax compliance requirements when entering or leaving the country\/territory?<\/b><\/p><p class=\"chrome\">When entering into the country\/territory, Bangladesh, the assignee has to obtain their work permit\/A3 Visa\/E1 Visa followed by obtaining tax registration number (which is known as e-TIN in) in Bangladesh. Security Clearance Certificate is also required to be obtained from NSI\/SB under Home Ministry of Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Departure tax<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">If any assignee leaves Bangladesh with the intension of not coming back to Bangladesh again, the assignee has to submit an Income Tax Return and obtain tax clearance certificate before leaving the country\/territory permanently. In such cases the period of the tax return should be the period from the beginning of the income year (1 July) to the date of departure. Such final tax return can be submitted before departure by incorporating the assignee\u2019s estimated income in the return up to the departure so that tax clearance certificate can be obtained at the time of departure.<\/p><p class=\"chrome\">If the assignee departs from Bangladesh in the middle of an income year with the intention of returning to Bangladesh, an exemption certificate which shall be issued for the period they would not be in Bangladesh only if Deputy Commissioner of Taxes is satisfied that such person has such intention and such exemption certificate may be either for a single journey and for all journeys within the period specified in the certificate.<\/p><p class=\"chrome\"><b class=\"chrome\">What if the assignee comes back for a trip after residency has terminated?<\/b><\/p><p class=\"chrome\">In such case if they come back for a trip but not for work, then they are not required submit any tax return. But if they come with valid work visa, they are required submit any tax return.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Communication between immigration and taxation authorities<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Do the immigration authorities in Bangladesh provide information to the local taxation authorities regarding when a person enters or leaves Bangladesh?<\/b><\/p><p class=\"chrome\">Our tax environment and immigration department have not yet been fully digitalized and synchronized each other. In general, immigration authorities do not proactively send information regarding entry and departure of foreign nationals to local taxation authorities. Beside, international airport sets an Income tax booth to check Income tax clearance certificate (TCC) at the time of departure.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Filing requirements<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Will an assignee have a filing requirement in the host country\/territory after they leave the country\/territory and repatriate?<\/b><\/p><p class=\"chrome\">As per our tax law the assignee has to submit tax return and obtain tax clearance certificate before leaving the country permanently. Also after leaving the country\/territory permanently the assignee cannot remit the money from Bangladesh as their bank account is normally closed at the time of their departure permanently. This is because of the fact that their work permit normally cancelled at the time of departure permanently.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"5\" class=\"primary-head arial chrome\">Economic employer approach<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Do the taxation authorities in Bangladesh adopt the economic employer approach to interpreting Article 15 of the Organisation for Economic Co-operation and Development (OECD) treaty? If no, are the taxation authorities in Bangladesh considering the adoption of this interpretation of economic employer in the future?<\/b><\/p><p class=\"chrome\">Not applicable in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Minimus number of days<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><strong class=\"chrome\">Are there a minimum number of days before the local taxation authorities will apply the economic employer approach? If yes, what is the de minimum number of days?<\/strong><\/p><p class=\"chrome\">Not applicable in Bangladesh<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"6\" class=\"primary-head arial chrome\">Types of taxable compensation<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">What categories are subject to income tax in general situations?<\/b><\/p><p class=\"chrome\">Below are the elements of an assignee compensation, which are subject to income tax in general situation:<\/p><ul class=\"chrome\"><li class=\"chrome\">Basic Salary<\/li><li class=\"chrome\">House Rent<\/li><li class=\"chrome\">Dearness Allowance (cost of living adjustment)<\/li><li class=\"chrome\">Conveyance allowance<\/li><li class=\"chrome\">Medical allowance<\/li><li class=\"chrome\">Festival allowance<\/li><li class=\"chrome\">Leave encashment<\/li><li class=\"chrome\">Performance bonus<\/li><li class=\"chrome\">Car benefits (5 percent of basic salary)<\/li><li class=\"chrome\">Other benefits<\/li><\/ul><p class=\"chrome\"><b class=\"chrome\">Intra-group statutory directors<\/b><br class=\"chrome\" \/>Will a non-resident of Bangladesh who, as part of their employment within a group company, is also appointed as a statutory director (i.e., member of the Board of Directors in a group company situated in (Bangladesh) trigger a personal tax liability in (Bangladesh), even though no separate director's fee\/remuneration is paid for their duties as a board member?<\/p><p class=\"chrome\">a) Will the taxation be triggered irrespective of whether or not the board member is physically present at the board meetings in (Bangladesh)?<\/p><p class=\"chrome\">Yes, any kind of benefit will be taxable<\/p><p class=\"chrome\">b)Will the answer be different if the cost directly or indirectly is charged to\/allocated to the company situated in (Bangladesh) (i.e. as a general management fee where the duties rendered as a board member is included)?<\/p><p class=\"chrome\">No, any kind of benefit will be taxable.<\/p><p class=\"chrome\">c) In the case that a tax liability is triggered, how will the taxable income be determined?<\/p><p class=\"chrome\">At the time of submission of the tax return total income will be taxable.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"7\" class=\"primary-head arial chrome\">Tax-exempt income<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Are there any areas of income that are exempted from taxation in your country\/territory? If so, please provide a general definition of these areas.<\/b><\/p><p class=\"chrome\">Yes, the assignee will avail the following exemptions from their income:<\/p><ul class=\"chrome\"><li class=\"chrome\">House rent (50 percent of basic salary or monthly BDT25,000 whichever is lower)<\/li><li class=\"chrome\">Conveyance paid in cash (maximum BDT30,000). In case of car facility for office and personal purpose (higher of 5 percent of basic salary or BDT60,000).<\/li><li class=\"chrome\">Medical allowance (10 percent of basic salary or BDT120,000 whichever is lower)<\/li><\/ul><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"8\" class=\"primary-head arial chrome\">Expatriate concessions<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Are there any concessions made for expatriates in your country\/territory?<\/b><\/p><p class=\"chrome\">There are no concessions for expatriates in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"9\" class=\"primary-head arial chrome\">Salary earned from working abroad<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Is salary earned from working abroad taxed in Bangladesh? If so, how?<\/b><\/p><p class=\"chrome\">Yes, a person who is a non-resident, all income from whatever source derived, which-accrues or arises to them in Bangladesh during that year is taxable. For residents (regardless of local or foreign nationals) all income from all sources of income regardless of location is required to be declared in Bangladesh. However in reality resident foreigner declares all sources of income earned in Bangladesh only and the tax authority has accepted this so far.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"10\" class=\"primary-head arial chrome\">Taxation of investment income and capital gains<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Are investment income and capital gains taxed in your country\/territory? If so, how?<\/b><\/p><p class=\"chrome\">Yes, capital gain tax for non-resident shareholder is 10 percent in Bangladesh (capital gains on sale of shares of listed companies). Tax rate from capital gain received from selling capital asset (other than securities of listed companies) is 15 percent. Capital gain tax arising from sale of shares of listed entity in the hands of non-resident is exempt from tax provided that the non-resident has similar tax exemption in their home country\/territory, however any income which is exempted in other countries\/territories, will be exempted in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Dividends, interest, and rental income<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Dividend income:<\/b><\/p><p class=\"chrome\">Dividend income is tax free up to BDT25,000 and excess over BDT25,000 is taxable.<\/p><p class=\"chrome\">A company paying dividend shall withhold tax at the rate of 10 percent on dividend payable to a resident individual (subject to having 12 digit TIN) or 15 percent (if the individual doesn\u2019t have 12 digit TIN). In case of non-resident foreigner, 30 percent tax rate will be applicable.<\/p><p class=\"chrome\"><b class=\"chrome\">Interest income:<\/b><\/p><p class=\"chrome\">In Bangladesh interest income means- Interest on securities, Bank Interest on Fixed Deposits Receipts (FDR) and Bank Interest on savings account. These sorts of income are chargeable to tax and tax will be deducted at source as follows:<\/p><ul class=\"chrome\"><li class=\"chrome\">interest on securities at the rate of 5 percent<\/li><li class=\"chrome\">interest on saving instruments at the rate of 5 percent<\/li><li class=\"chrome\">interest on saving deposits and fixed deposits at the rate of 10 percent (subject to having 12 digit TIN) otherwise 15 percent<\/li><li class=\"chrome\">interest on deposit of post office & saving bank account at the rate of 10 percent.<\/li><\/ul><p class=\"chrome\">For non-residents 20 percent tax rate is applicable on interest and royalty income.<\/p><p class=\"chrome\"><b class=\"chrome\">Rental Income:<\/b><\/p><p class=\"chrome\">In Bangladesh rental income means- income from house property and rental value of vacant land or plant or machinery. These income are chargeable to tax and tax will be deducted at source as follows:<\/p><ul class=\"chrome\"><li class=\"chrome\">Deduction at source from house property income at the rate of 5 percent.<\/li><li class=\"chrome\">Deduction at source from rental value of vacant land or plant or machinery at the rate of 5 percent.<\/li><\/ul><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Gains from employee stock option exercises<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">No specific guideline mentioned in the tax law of Bangladesh for employee stock option. However stock option will be taxable in Bangladesh and part of salary income in the period when it has been vested. Gain on stock option will be taxable if the gain arises in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Foreign exchange gains and losses<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">No specific guideline mentioned in the tax law of Bangladesh for foreign exchange gain\/loss. However it will be considered as \u2018other income\u2019, and will be taxed at an average rate.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Principal residence gains and losses<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">In practice resident foreign national declares only all sources of income earned in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Capital losses<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Capital loss suffered in Bangladesh can be carried forwarded in excess of BDT5,000 to the following years for setting off with any capital gain.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Personal use items<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Not addressed in tax law of Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Gifts<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Every person who had made taxable gift during any financial year of an amount as to render them liable to gift tax under the Gift Tax Act shall before the 15th day of September of the corresponding assessment year furnish a return to the Deputy Commissioner of Taxes in the prescribed form and in the prescribed manner. Tax on the basis of the return is payable on or before the date on which such return is furnished. Gift Tax Rate as follows from the schedule of the Gift Tax Act 1990.<\/p><p class=\"chrome\">Particulars<\/p><table class=\"chrome\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\"><tbody class=\"chrome\"><tr class=\"chrome\"><th class=\"chrome\" scope=\"col\">(Slab Amount of Taxable Gifts)<\/th><th class=\"chrome\" scope=\"col\">Rate (%)<\/th><\/tr><tr class=\"chrome\"><td class=\"chrome\">On the first BDT 500,000 of the value of all taxable gifts<\/td><td class=\"chrome\">5<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On the next BDT 1,000,000 of the value of all taxable gifts<\/td><td class=\"chrome\">10<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On the next BDT 2,000,000 of the value of all taxable gifts<\/td><td class=\"chrome\">15<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On the balance amount of above<\/td><td class=\"chrome\">20<\/td><\/tr><\/tbody><\/table><p class=\"chrome\">Gifts received from any source by an individual exceeding BDT500, 000 without crossed cheque or bank transfer shall be treated as income under the head \u2018income from other sources\u2019.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Foreign property reporting<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Not applicable in Bangladesh.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Non-resident trusts<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Our tax law does not specifically address this.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"11\" class=\"primary-head arial chrome\">Additional capital gains tax (CGT) issues and exceptions<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Are there capital gains tax exceptions in your country\/territory? If so, please discuss.<\/b><\/p><p class=\"chrome\">None, except those mentioned above<br class=\"chrome\" \/><br class=\"chrome\" \/><\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"12\" class=\"primary-head arial chrome\">General deductions from income<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">What are the general deductions from income allowed in your country\/territory?<\/b><\/p><p class=\"chrome\">Followings are the general deductions from income of a foreign executives:<\/p><ul class=\"chrome\"><li class=\"chrome\">Any special allowance, benefits or perquisite specifically granted to meet expenses wholly and necessarily incurred in the performance of the duties of an office or employment of profit.<\/li><li class=\"chrome\">Any income up to BDT25,000,000 received by an assessee as gratuity.<\/li><\/ul><p class=\"chrome\">Also referred to the section of tax exempt income.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"13\" class=\"primary-head arial chrome\">Tax reimbursement methods<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">What are the tax reimbursement methods generally used by employers in your country\/territory?<\/b><\/p><p class=\"chrome\">Normally in Bangladesh cash tax refund is not possible even though there is a provision of cash tax refund in our law. Excess tax payment is generally adjusted with next year\u2019s tax liability.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"14\" class=\"primary-head arial chrome\">Calculation of estimates\/prepayments\/withholding<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">How are estimates\/prepayments\/withholding of tax handled in your country\/territory? For example, Pay-As-You-Earn (PAYE), Pay-As-You-Go (PAYG), and so on.<\/b><\/p><p class=\"chrome\">Withholding of tax in Bangladesh is handled through Pay-As-You-Earn (PAYE)<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"15\" class=\"primary-head arial chrome\">Relief for foreign taxes<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">Is there any Relief for Foreign Taxes in your country\/territory? For example, a foreign tax credit (FTC) system, double taxation treaties, and so on?<\/b><\/p><p class=\"chrome\">In Bangladesh there is Double Taxation Avoidance Agreement (DTAA) with other countries\/territories to have the tax relief. Subject to certain conditions and obtaining tax exemption certificate from NBR.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"16\" class=\"primary-head arial chrome\">General tax credits<\/h2><div class=\"bodytext-data chrome\"><p class=\"chrome\"><b class=\"chrome\">What are the general tax credits that may be claimed in your country\/territory? Please list below.<\/b><\/p><p class=\"chrome\">Assignee (only resident and non-resident Bangladeshi) can get investment tax credit through investing in government specified area. Amount of investment tax credit is lower of 25 percent of total taxable income or actual investment or BDT15,000,000.<\/p><p class=\"chrome\">Expatriates are not allowed to tax credit or investment allowance even though they become a tax resident in Bangladesh. Double taxation treaties are not applicable in Bangladesh. If income accrues or arises in Bangladesh to the assignee is taxable.<\/p><p class=\"chrome\">The investment tax rebate is calculated as follows:<\/p><table class=\"chrome\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\"><tbody class=\"chrome\"><tr class=\"chrome\"><th class=\"chrome\" scope=\"col\">Total<br class=\"chrome\" \/>\u00a0Taxable Income<\/th><th class=\"chrome\" scope=\"col\">Amount<br class=\"chrome\" \/>of Credit<\/th><\/tr><tr class=\"chrome\"><td class=\"chrome\"><ul class=\"chrome\"><li class=\"chrome\">If the total income does not exceed\u00a0BDT 1,000,000<\/li><\/ul><\/td><td class=\"chrome\">15% of the eligible amount;<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\"><ul class=\"chrome\"><li class=\"chrome\">If the total income exceeds\u00a0BDT1,000,000 but does not exceed BDT3,000,000<\/li><\/ul><\/td><td class=\"chrome\"><ol class=\"chrome\"><li class=\"chrome\">15% of the first BDT250,000 of the eligible amount; and<\/li><li class=\"chrome\">12% on the rest of the eligible amount;<\/li><\/ol><\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\"><ul class=\"chrome\"><li class=\"chrome\">If the total income exceeds\u00a0BDT3,000,000<\/li><\/ul><\/td><td class=\"chrome\"><ol class=\"chrome\"><li class=\"chrome\">15% of the first BDT250,000 of the eligible amount;and<\/li><li class=\"chrome\">12% of the next BDT500,000 of the eligible amount ;and<\/li><li class=\"chrome\">10% on the rest of the eligible amount**;<\/li><\/ol><\/td><\/tr><\/tbody><\/table><p class=\"chrome\">**Eligible amount is higher of 25percent of taxable income or 15 million or Actual investment.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h2 id=\"17\" class=\"primary-head chrome\">Sample tax calculation<\/h2><div class=\"bodytext-data chrome\"><table class=\"chrome\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\"><tbody class=\"chrome\"><tr class=\"chrome\"><th class=\"chrome\" scope=\"col\">Particulars<\/th><th class=\"chrome\" scope=\"col\"><p class=\"chrome\">Gross Amount<\/p><p class=\"chrome\">(A)<\/p><\/th><th class=\"chrome\" scope=\"col\"><p class=\"chrome\">Exempted Amount<\/p><p class=\"chrome\">(B)<\/p><\/th><th class=\"chrome\" scope=\"col\"><p class=\"chrome\">Taxable Amount<\/p><p class=\"chrome\">(C=A-B)<\/p><\/th><\/tr><tr class=\"chrome\"><td class=\"chrome\">Basic salary<\/td><td class=\"chrome\">5,000,000<\/td><td class=\"chrome\">-<\/td><td class=\"chrome\">5,000,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Bonus<\/td><td class=\"chrome\">2,500,000<\/td><td class=\"chrome\"><p class=\"chrome\">300,000<\/p><p class=\"chrome\">50% of basic salary or monthly BDT 25,000 which one is lower<\/p><\/td><td class=\"chrome\">2,200,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Cost-of-living allowance<\/td><td class=\"chrome\">400,000<\/td><td class=\"chrome\"><p class=\"chrome\">120,000<\/p><p class=\"chrome\">10% of basic salary or BDT 120,000 which one is lower<\/p><\/td><td class=\"chrome\">280,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Conveyance allowance<\/td><td class=\"chrome\">200,000<\/td><td class=\"chrome\"><p class=\"chrome\">30,000<\/p><p class=\"chrome\">* If conveyance paid in cash<\/p><\/td><td class=\"chrome\">170,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Full time car facility<\/td><td class=\"chrome\">250,000<\/td><td class=\"chrome\">5% of basic salary or BDT 60,000 which one is higher<\/td><td class=\"chrome\">250,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Festival bonus<\/td><td class=\"chrome\">450,000<\/td><td class=\"chrome\">-<\/td><td class=\"chrome\">450,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Performance bonus<\/td><td class=\"chrome\">150,000<\/td><td class=\"chrome\">-<\/td><td class=\"chrome\">150,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Leave encashment<\/td><td class=\"chrome\">325,000<\/td><td class=\"chrome\">-<\/td><td class=\"chrome\">325,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Education allowance<\/td><td class=\"chrome\">150,000<\/td><td class=\"chrome\">-<\/td><td class=\"chrome\">150,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">Employer\u2019s contribution to recognized provident fund<\/td><td class=\"chrome\">410,000<\/td><td class=\"chrome\">\u00a0<\/td><td class=\"chrome\">410,000<\/td><\/tr><\/tbody><\/table><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head chrome\">Other assumptions<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><strong class=\"chrome\">Calculation of tax liability<\/strong><\/p><table class=\"chrome\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\"><tbody class=\"chrome\"><tr class=\"chrome\"><th class=\"chrome\" scope=\"col\">\u00a0<\/th><th class=\"chrome\" scope=\"col\">Slab (BDT)<\/th><th class=\"chrome\" scope=\"col\">Tax rate<\/th><th class=\"chrome\" scope=\"col\">Tax in BDT<\/th><\/tr><tr class=\"chrome\"><td class=\"chrome\">Up to<\/td><td class=\"chrome\">250,000<\/td><td class=\"chrome\">0%<\/td><td class=\"chrome\">Nil<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On next<\/td><td class=\"chrome\">400,000<\/td><td class=\"chrome\">10%<\/td><td class=\"chrome\">40,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On next<\/td><td class=\"chrome\">500,000<\/td><td class=\"chrome\">15%<\/td><td class=\"chrome\">75,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On next<\/td><td class=\"chrome\">600,000<\/td><td class=\"chrome\">20%<\/td><td class=\"chrome\">120,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On next<\/td><td class=\"chrome\">3,000,000<\/td><td class=\"chrome\">25%<\/td><td class=\"chrome\">750,000<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\">On remaining<\/td><td class=\"chrome\">4,635,000<\/td><td class=\"chrome\">30%<\/td><td class=\"chrome\">1,390,500<\/td><\/tr><tr class=\"chrome\"><td class=\"chrome\" colspan=\"3\">Gross tax liability<\/td><td class=\"chrome\">2,375,500<\/td><\/tr><\/tbody><\/table><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Bangladesh - Special considerations for short-term assignments<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year (365 days).<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Residency rules<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Are there special residency considerations for short-term assignments?<\/p><p class=\"chrome\">No special consideration.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Payroll considerations<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">Are there special payroll considerations for short-term assignments?<\/p><p class=\"chrome\">No special consideration.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Taxable income<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\">What income will be taxed during short-term assignments?<\/p><p class=\"chrome\">All the income mentioned in the sample tax calculation will be taxed during short term assignment.<\/p><\/div><\/section><\/div><div class=\"parsys-row clearfix chrome\"><section class=\"module-bodytext component bg-white clearfix chrome\"><h3 class=\"tertiary-head arial chrome\">Additional considerations<\/h3><div class=\"bodytext-data chrome\"><p class=\"chrome\"><strong class=\"chrome\">Are there any additional considerations that should be considered before initiating a short-term assignment in your country?<\/strong><\/p><p class=\"chrome\">If the person works in Bangladesh without prior approval of Bangladesh Investment Development Authority (BIDA) or any other Government Authority, as the case may be, in an income year; he\/she shall be charged additional tax at the rate of 50% tax payable of his income or BDT 500,000 whichever is higher.<\/p><\/div><\/section><\/div>","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[1,18,19],"tags":[],"class_list":["post-637","post","type-post","status-publish","format-standard","hentry","category-business-formation","category-vat-tax","category-visa-immigration","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\n<title>Income Tax Rate - Bangladesh - Resource Portal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalseba.com\/bd-resources\/income-tax-rate-bangladesh\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax Rate - Bangladesh\" \/>\n<meta property=\"og:url\" content=\"https:\/\/legalseba.com\/bd-resources\/income-tax-rate-bangladesh\/\" \/>\n<meta property=\"og:site_name\" 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