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Asia-Pacific

Bangladesh

Currency

BDT

Corporate Tax

27.5%

Personal Income Tax

30%

VAT / GST

15%

Corporate Income Tax

Headline rate27.5%

Non-publicly traded 27.5%; publicly traded 25%/22.5% (AY2026/27+).

Personal Income Tax

Top marginal rate30%

Top rate 30% above BDT 1m/year; 0-30% scale.

Value Added Tax / GST

Standard rate15%

VAT 15% (VAT & SD Act 2012); supplementary duty on certain goods.

Withholding Taxes

Dividends

15%

Interest

10%

Royalties

15%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

Provident Fund 12% (employer 8% + employee 12%); informal sector limited.

Wealth & Capital Taxes

Capital Gains Tax

0% (exempt listed shares); 15% on gains

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

Holding tax (municipal)

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 6 months after year-end; quarterly advance tax
Personal / PAYEWithheld monthly; annual return by 30 November following year
VAT / GSTMonthly, by 15th of following month

Tax Year

1 July – 30 June

Notes

Export-oriented industries enjoy reduced rates. Economic Zones offer CIT holidays.