Source-cited draft: corporate income tax for Bangladesh (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Non-publicly traded company
27.5% (25% if all receipts/payments above thresholds go through banking channels)Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income
Publicly traded company (IPO float > 10% of paid-up capital)
20% (22.5% if banking-channel conditions not met)Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income
Publicly traded company (IPO float <= 10% of paid-up capital)
22.5% (25% if banking-channel conditions not met)Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income
Banks, insurance and financial institutions (non-listed)
40% (37.5% if publicly traded)Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income
Mobile phone operators
45%Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income
Tobacco / cigarette manufacturers
45% plus 2.5% surchargeIncome Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income
Tax base
Resident company taxed on worldwide income; non-resident company taxed on Bangladesh-source incomeIncome Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income
Dividend WHT — resident company recipient
20%Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes
Dividend WHT — resident individual
10% with e-TIN, 15% without e-TINIncome Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes
Dividend WHT — non-resident
20% (company/fund/trust); 30% (other persons)Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes
Interest WHT — resident
10% (20% on company/trust/AoP savings and fixed deposits)Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes
Interest WHT — non-resident
20%Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes
Royalty WHT — resident
10%Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes
Royalty / technical service fee WHT — non-resident
20%Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes
Company return filing deadline
15th day of the 7th month after income-year end, or 15 September (whichever is later)Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/tax-administration
Advance tax installments
Four quarterly installments: 15 Sep, 15 Dec, 15 Mar, 15 Jun (required where latest assessed income exceeds the prescribed limit)Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Bangladesh computations in the OpenAccountants Tax Library.