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Taxation Services in Bangladesh
Income tax returns, corporate tax, TDS/AIT, rebates, exemptions, transfer pricing and tax disputes under the Income Tax Act 2023.
Income tax in Bangladesh is governed by the Income Tax Act 2023 and administered by the National Board of Revenue (NBR) through its taxes zones and circles. Individuals, firms and companies must register for e-TIN, compute their tax correctly, claim the investment rebates and exemptions they are entitled to, and file returns on time to obtain a Proof of Submission of Return (PSR). Our taxation team prepares and files individual and company returns, reconciles TDS and AIT, handles withholding returns, advises on cross-border issues such as double taxation and transfer pricing, and represents clients through audit, appeal and tribunal stages.
Taxation services we provide
Tax Equalization Services for Expatriates in Bangladesh
Tax equalization is an employer policy that keeps an expatriate's tax cost the same as if they had stayed at home. The employee pays a 'hypothetical'…
Read guide →Personal Income Tax in Bangladesh
Personal income tax in Bangladesh is the tax an individual pays on income earned in an income year (normally July to June) under the Income Tax Act…
Read guide →Corporate Tax in Bangladesh: Liability and Planning
Corporate tax in Bangladesh is income tax charged on the profits of companies and other entities under the Income Tax Act 2023. The rate depends on…
Read guide →Tax Compliance in Bangladesh for Businesses and Individuals
Tax compliance in Bangladesh means meeting every recurring obligation under the Income Tax Act 2023 and the VAT and Supplementary Duty Act 2012, not…
Read guide →Double Taxation Policy and DTAA Relief in Bangladesh
Bangladesh's double taxation policy works through bilateral Double Taxation Avoidance Agreements (DTAAs) and the foreign tax credit rules in the…
Read guide →Transfer Pricing Policy in Bangladesh
Transfer pricing in Bangladesh requires transactions between associated enterprises, such as a local subsidiary and its foreign parent, to be priced…
Read guide →Individual Tax in Bangladesh: Obligations by Taxpayer Profile
Individual tax in Bangladesh covers the duties a person has under the Income Tax Act 2023: obtaining an e-TIN, filing an annual return when income…
Read guide →Tax Return Preparation in Bangladesh
Tax return preparation in Bangladesh is the work done before filing: collecting income and tax-paid evidence, computing taxable income under the…
Read guide →Tax Return Submission in Bangladesh
Tax return submission in Bangladesh means lodging a completed income tax return with the NBR, either online through the e-Return system or physically…
Read guide →Tax Audit, Appeal and Tribunal Support in Bangladesh
In Bangladesh, a tax audit is the NBR's examination of a filed return, which can lead to an assessment demanding more tax. A taxpayer who disagrees…
Read guide →A to Z Income Tax Guide for Bangladesh
Income tax in Bangladesh is governed by the Income Tax Act 2023, administered by the National Board of Revenue (NBR) through Taxes Zones and Circles…
Read guide →Company Tax in Bangladesh: What Your Company Owes Through the Year
Company tax in Bangladesh is the set of income tax obligations a company carries under the Income Tax Act 2023: tax on its annual profit at the rate…
Read guide →Company Tax Return Filing in Bangladesh for Private Limited SMEs
A company tax return in Bangladesh is the annual income tax return every company must file with its Taxes Circle under the Income Tax Act 2023. It…
Read guide →Withholding Tax Return Filing in Bangladesh
A withholding tax return in Bangladesh is the periodic statement a withholding entity files with its Taxes Circle under the Income Tax Act 2023…
Read guide →Online Tax in Bangladesh: e-TIN, e-Return and Online Payment
Online tax in Bangladesh means using NBR's digital systems instead of paper: registering for an e-TIN on the income tax portal, filing an individual…
Read guide →How to Prepare an Income Tax Return in Bangladesh
To prepare an income tax return in Bangladesh, an individual gathers income evidence for each head of income, computes tax and rebate, and builds the…
Read guide →How to Calculate Income Tax in Bangladesh
To calculate income tax in Bangladesh, an individual adds taxable income from each head, deducts exempt items, applies the tax-free threshold and…
Read guide →Investment Tax Rebate Calculation in Bangladesh
Rebate calculation in Bangladesh determines how much an individual's income tax is reduced for eligible investments made during the income year, such…
Read guide →TDS and AIT Calculation in Bangladesh
TDS and AIT calculation in Bangladesh applies the Income Tax Act 2023 and current Finance Act rates to payments and transactions: tax deducted at…
Read guide →Tax Exemption in Bangladesh: Who Qualifies and How to Claim
Tax exemption in Bangladesh means income that is fully or partly excluded from income tax under the Income Tax Act 2023, mainly through its Sixth…
Read guide →Personal Income Tax Return in Bangladesh: Situations That Need Care
A personal income tax return in Bangladesh is the annual return an individual files under the Income Tax Act 2023, reporting income, tax paid…
Read guide →Corporate Tax Return in Bangladesh for Groups and Foreign Subsidiaries
A corporate tax return in Bangladesh is the annual income tax return of a company under the Income Tax Act 2023. For larger corporates it goes beyond…
Read guide →Common questions
Is tax paid by the employer taxable for an expatriate in Bangladesh?
Yes. When the employer pays an employee's income tax, that payment is a benefit and is added to taxable income. This is why equalized packages need a gross-up calculation. Ignoring it understates TDS every month and creates a shortfall that the NBR can recover from the employer, together with interest or penalties set by the Income Tax Act 2023.
What is the income year for personal income tax in Bangladesh?
For individuals, the income year normally runs from 1 July to 30 June. Income earned in that period is assessed in the following assessment year, and the return is generally due by Tax Day, 30 November, unless the NBR extends it. For example, income earned from July 2025 to June 2026 is reported in the return filed by November 2026.
What is the corporate tax rate in Bangladesh?
There is no single rate. The Finance Act sets different rates for listed companies, non-listed companies, one-person companies, banks, telecom operators, tobacco companies and others, and several categories get a lower rate only if conditions on bank-channel transactions are met. Because rates change frequently, we always confirm the rate for the specific assessment year.
What does tax compliance include for a small company in Bangladesh?
At minimum: an e-TIN and BIN, monthly TDS deductions and deposits, withholding returns, monthly VAT returns where you are VAT-registered or enlisted for turnover tax, advance tax if the threshold is met, audited accounts and the annual company return. Directors also need their own individual returns. Even a dormant company usually has filing obligations.
Does Bangladesh have a double taxation agreement with the USA?
Yes, Bangladesh has a tax treaty with the United States, as it does with the UK, India, China, Japan, Singapore and a number of other countries. Each treaty sets its own rates and conditions, so a US recipient should check the specific articles and provide a US residency certification before a reduced Bangladesh withholding rate is applied.
When did Bangladesh introduce transfer pricing rules?
Transfer pricing rules were first introduced in Bangladesh through the Finance Act 2012 and took effect from 2014 under the old Income Tax Ordinance 1984. The Income Tax Act 2023 carries the same core framework forward, including the arm's length principle, documentation and reporting duties, and the powers of the transfer pricing officer.
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