Tax Overview in Bangladesh

Tax overview for Bangladesh (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Bangladesh · tax year 2025 · changed 25 Jun 2026

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Key figures: Bangladesh, 2025

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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

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Bangladesh tax system at a glance

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 Finance (NBR (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 income (Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)
Headline top personal income tax rate — 30% percent (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 350,000 BDT (AY 2025-26 / income year 2024-25; raised to BDT 375,000 from income year 2025-26) (Income 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% percent (reduced to 25% where prescribed receipts/payments are made through banking channels; listed companies 20-22.5%) (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% percent (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 year (Income 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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Bangladesh tax system at a glance

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 Finance (NBR (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 income (Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)

Headline top personal income tax rate — 30% percent (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 350,000 BDT (AY 2025-26 / income year 2024-25; raised to BDT 375,000 from income year 2025-26) (Income 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% percent (reduced to 25% where prescribed receipts/payments are made through banking channels; listed companies 20-22.5%) (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% percent (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 year (Income 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)