BD · Asia · BDT
Bangladesh
Tax rates
Income Tax
30%
Top rate, progressive scale
Corporate Tax
27.5%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: PWC Worldwide Tax Summaries — Bangladesh (Corporate, Other taxes) · as of 2025-12-18Capital Gains Tax
15%
Source: PWC Worldwide Tax Summaries — Bangladesh (Individual, Income determination) · as of 2025-12-18Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Bangladesh (Individual, Other taxes / Taxes on personal income) · as of 2025-12-18
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Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Bangladesh using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| BDT 0 | 0% |
| BDT 375,000 | 10% |
| BDT 675,000 | 15% |
| BDT 1,075,000 | 20% |
| BDT 1,575,000 | 25% |
| BDT 3,575,000 | 30% |
This is the FY 2025/26–2026/27 schedule for resident individuals and non-resident Bangladeshi citizens; the same source page also shows a superseded FY 2024/25 table with a lower first-band threshold, not used here.
For resident individuals and non-resident Bangladeshi citizens (FY 2025/26 and 2026/27), Bangladesh's progressive scale rises through six bands, with the remainder of income above the exempted and lower bands taxed at 30% — the top rate.
In practice
- Residency
An individual is a Bangladesh tax resident for a tax year if present in Bangladesh for 183 days or more, whether continuously or in aggregate, or if present for 90 days or more in the year combined with 365 days or more across the preceding four years.
Source: PWC Worldwide Tax Summaries — Bangladesh (Individual, Residence) · as of 2025-12-18- Filing
The income year runs 1 July to 30 June. Individual returns are due by 30 November following the end of the income year, extendable by up to 90 days on application, and since August 2025 must generally be filed through the National Board of Revenue's e-filing portal; advance tax is payable in four instalments where the prior year's assessed income exceeded BDT 600,000.
Source: PWC Worldwide Tax Summaries — Bangladesh (Individual, Tax administration) · as of 2025-12-18- Non-residents
30% — A non-resident individual (NRI) who is a Bangladeshi citizen is taxed on the same progressive schedule as residents, but an NRI who is not a Bangladeshi citizen is taxed at a flat 30%, the top rate of that schedule.
Source: PWC Worldwide Tax Summaries — Bangladesh (Individual, Taxes on personal income) · as of 2025-12-18- Deductions
A tax rebate applies to specified investments and expenditures, capped at the lowest of 3% of taxable income, 15% of the qualifying investment, or BDT 1 million, alongside deductions for approved charitable and Zakat donations, life insurance premiums, and provident or superannuation fund contributions. A standard deduction exempts one-third of income from employment or BDT 500,000, whichever is lower.
Source: PWC Worldwide Tax Summaries — Bangladesh (Individual, Deductions) · as of 2025-12-18- Special regimes
Beyond the deductions and credits already available, Bangladesh provides no other significant tax credits or incentives for individuals.
Source: PWC Worldwide Tax Summaries — Bangladesh (Individual, Other tax credits and incentives) · as of 2025-12-18
VAT
In practice
- Filing
Businesses with annual turnover of BDT 3 million (30 lakh) or less are not required to pay VAT; turnover between BDT 3 million and 5 million (30-50 lakh) is instead subject to a 3% turnover tax; turnover above BDT 5 million (50 lakh) is taxed at the standard 15% VAT rate.
Source: National Board of Revenue (NBR), Bangladesh — VAT Compliance Guide · as of 2026-07-27- Exemptions
Goods and services specified in the VAT Act's First Schedule are exempt from VAT, and no registration is required for economic activities limited to exempt supplies, though voluntary registration remains available.
Source: National Board of Revenue (NBR), Bangladesh — VAT FAQ · as of 2026-07-27
Capital Gains Tax
Capital gains on the transfer of listed shares are taxed at a flat rate of 15%, exempt up to BDT 5 million (excluding sponsor, director, or placement shares). For other assets, gains are taxed at 15% only if held for more than five years; otherwise they are taxed at ordinary personal income tax rates.
In practice
- Exemptions
Capital gains on the transfer of listed shares or units are exempt from tax where the gain does not exceed BDT 5 million, but this exemption excludes transfers of sponsor shares, director's shares, or placement shares.
Source: PWC Worldwide Tax Summaries — Bangladesh (Individual, Income determination) · as of 2025-12-18
Wealth Tax
Bangladesh has no standalone net wealth tax. It levies a net-wealth-triggered surcharge, but the surcharge is calculated as a percentage of income tax payable — 10%/20%/30%/35%, in brackets set by net wealth exceeding BDT 40m/100m/200m/500m — not as a percentage of net wealth itself; a taxpayer with zero income tax liability owes zero surcharge regardless of wealth. This is modeled as an income-tax mechanism, not a wealth tax.