Asia-Pacific · Tax guide
Bangladesh
Bangladesh taxes companies at 27.5% for non-listed companies (20% listed, 22.5% one-person companies), if cash-transaction conditions are met. Businesses below Tk 50,000,000 pay a 4% turnover tax, and larger ones VAT at 15%. Taxes are administered by the National Board of Revenue (NBR).
At a glance
- Corporate income tax
- 27.5% for non-listed companies (20% listed, 22.5% one-person companies), if cash-transaction conditions are met
- VAT
- 15%
- Turnover tax
- 4%
- Withholding on payments abroad
- 20%
Lower for listed and one-person companies
Registration above Tk 50,000,000
Below the VAT threshold
Royalties, fees, interest and dividends
Income tax
Companies pay 27.5% for non-listed companies (20% listed, 22.5% one-person companies), if cash-transaction conditions are met, with a minimum tax on gross receipts. The tax year ends on 30 June and returns are due by the 15th day of the seventh month after the year-end.
VAT and turnover tax
Businesses with turnover above Tk 50,000,000 register for VAT and charge 15%, filing monthly; smaller businesses pay turnover tax of 4% instead. Retailers and many service providers must use electronic fiscal devices.
Payments abroad
Royalties, technical fees, interest and dividends paid to non-resident companies carry 20% withholding, unless a treaty lowers it; NBR approval is often needed for remittances.
Key dates
- By the 15th of each monthVAT return
- By the 15th day of the seventh month after the year-endCompany income tax return
Figures and sources
5 figures- Corporate income tax rates27.5% for non-listed companies (20% listed, 22.5% one-person companies), if cash-transaction conditions are metUnder professional review
- Annual turnover above which VAT registration is required (Tk 5 crore)Tk 50,000,000Under professional review
- Turnover tax for businesses below the VAT registration threshold4%Under professional review
- Standard VAT rate15%Under professional review
- Withholding on royalties, technical fees, interest and dividends paid to non-resident companies20%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Bangladesh based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Bangladesh (a Bangladeshi chartered accountant or income tax practitioner) before making compliance decisions.