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Bangladesh

Southern Asia · BD · 33 treaties

What are the main tax rates in Bangladesh?

Bangladesh has a top personal income tax rate of 25%, a corporate tax rate of 27.5%, and a dividend withholding tax of 20%.

Tax profile

Corporate income tax 27.5%
Withholding — dividends 20%
Withholding — interest 20%
Withholding — royalties 20%
VAT / GST (standard) 15%
Personal income (top rate) 25%
Capital gains 15%
Tax system Worldwide
Residency threshold 182 days
Exit / departure tax No
CFC rules No
Transfer pricing Basic
Digital nomad visa No
Digital services tax none
Global minimum tax (Pillar 2) None

Common questions

How long does it take to become a tax resident in Bangladesh?
To establish tax residency in Bangladesh, you must be present in the country for 182 days.
What is the standard VAT rate in Bangladesh?
The standard Value Added Tax (VAT) rate in Bangladesh is 15%.
Does Bangladesh have a capital gains tax?
Yes, Bangladesh imposes a capital gains tax of 15%.

Tax residency

Easy to leave

What makes you a tax resident — and how hard it is to stop being one.

Tax residence for individuals is based solely on physical presence day‑count tests, assessed year by year, so dropping below these thresholds by spending sufficient time outside Bangladesh generally ends tax residency without any domicile or citizenship ‘tail’.

Source: National Board of Revenue (NBR), Bangladesh – as reflected in Section 2(45) of the Income Tax Act 2023 and summarized in standard professional guidance

Tax treaty network (40)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.

PartnerDivIntRoy
Bahrain 15% 10% 10%
Belarus 12% 7.5% 10%
Belgium 15% 15% 10%
Bhutan 15% 10% 10%
Canada 15% 15% 10%
China 10% 10% 10%
Denmark 15% 10% 10%
France 15% 10% 10%
Germany 15% 10% 10%
Hong Kong S.A.R. 15% 10% 10%
India 15% 10% 10%
Indonesia 15% 10% 10%
Italy 15% 15% 10%
Japan 15% 10% 10%
South Korea 15% 10% 10%
Kuwait 10% 10% 10%
Malaysia 15% 15% 15%
Maldives 15% 10% 10%
Mauritius 10%
Myanmar 10% 10% 10%
Nepal 15% 10% 15%
Netherlands 15% 10% 10%
Norway 15% 10% 10%
Pakistan 15% 15% 15%
Philippines 15% 15% 15%
Poland 15% 10% 10%
Romania 15% 10% 10%
Saudi Arabia 10% 7.5% 10%
Singapore 15% 10% 10%
Sri Lanka 15% 15% 15%
Sweden 15% 15% 10%
Switzerland 15% 10% 10%
Thailand 15% 15% 15%
Turkey 10% 10% 10%
United Arab Emirates 10% 10% 10%
United Kingdom 15% 10% 10%
United States of America 15% 10% 10%
Vietnam 15% 15% 15%
Czechia 15% 10% 10%
Morocco 10% 10% 10%