Bangladesh Corporate Income Tax

Corporate income tax rates

Bangladesh applies different corporate rates by company type and listing status. Many reduced rates are conditional on receipts and payments being made through banking channels.

• Non-publicly traded company — 27.5% (25% if all receipts/payments above thresholds go through banking channels) percent (Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025)
• Publicly traded company (IPO float > 10% of paid-up capital) — 20% (22.5% if banking-channel conditions not met) percent (Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025)
• Publicly traded company (IPO float <= 10% of paid-up capital) — 22.5% (25% if banking-channel conditions not met) percent (Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025)
• Banks, insurance and financial institutions (non-listed) — 40% (37.5% if publicly traded) percent ((listed rate approx — confirm)) (Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025)
• Mobile phone operators — 45% percent (Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025)
• Tobacco / cigarette manufacturers — 45% plus 2.5% surcharge percent (Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025)
• Tax base — Resident company taxed on worldwide income; non-resident company taxed on Bangladesh-source income (Income Tax Act 2023 (Bangladesh))

Withholding taxes and filing

Bangladesh levies withholding tax on dividends, interest, royalties and service fees, with higher rates for non-residents (subject to tax-treaty relief). Companies file annually and pay advance tax quarterly.

• Dividend WHT — resident company recipient — 20% percent ((approx — taxed at company rate; confirm)) (Income Tax Act 2023 (Bangladesh))
• Dividend WHT — resident individual — 10% with e-TIN, 15% without e-TIN percent (Income Tax Act 2023 (Bangladesh))
• Dividend WHT — non-resident — 20% (company/fund/trust); 30% (other persons) percent (subject to reduction under an applicable tax treaty) (Income Tax Act 2023 (Bangladesh))
• Interest WHT — resident — 10% (20% on company/trust/AoP savings and fixed deposits) percent (Income Tax Act 2023 (Bangladesh))
• Interest WHT — non-resident — 20% percent (subject to reduction under an applicable tax treaty) (Income Tax Act 2023 (Bangladesh))
• Royalty WHT — resident — 10% percent (Income Tax Act 2023 (Bangladesh))
• Royalty / technical service fee WHT — non-resident — 20% percent (subject to reduction under an applicable tax treaty) (Income Tax Act 2023 (Bangladesh))
• Company return filing deadline — 15th day of the 7th month after income-year end, or 15 September (whichever is later) ((approx — described as around mid-September for July-June filers; confirm exact rule)) (Income Tax Act 2023 (Bangladesh))
• 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))