Source-cited draft: tax overview 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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Income year (tax year)
1 July to 30 June (banks, insurers and financial institutions use the calendar year; foreign-parent subsidiaries may follow the parent's year)Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/tax-administration
Currency
Bangladeshi Taka (BDT / Tk)NBR (National Board of Revenue)
Tax authority
National Board of Revenue (NBR), under the Internal Resources Division, Ministry of FinanceNBR (National Board of Revenue) — https://nbr.gov.bd
Basis of taxation
Residents are taxed on worldwide income; non-residents are taxed only on Bangladesh-source incomeIncome Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income
Headline top personal income tax rate
30%Income Tax Act 2023 (Bangladesh), as amended by Finance Act 2024 — https://taxsummaries.pwc.com/bangladesh/individual/taxes-on-personal-income
Personal tax-free threshold (general taxpayer)
BDT 350,000Income Tax Act 2023 (Bangladesh), as amended by Finance Act 2024 — https://taxsummaries.pwc.com/bangladesh/individual/taxes-on-personal-income
Headline corporate tax rate (non-listed company)
27.5%Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income
VAT (value added tax)
Yes — standard rate 15%Value Added Tax and Supplementary Duty Act 2012 — https://taxsummaries.pwc.com/bangladesh/corporate/other-taxes
Individual return filing deadline (Tax Day)
30 November following the end of the income yearIncome Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/individual/tax-administration
Company return filing deadline
15th day of the 7th month following income-year end, or 15 September (whichever is later) (approx — confirm exact month; sources describe it as around mid-September for July-June filers)Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/tax-administration
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Other Bangladesh computations in the OpenAccountants Tax Library.