Tax Map · Relocation rankings

Tax residency in Bangladesh

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 182+ days of presence in a year — or any of:

• Stay in Bangladesh for at least 183 days in aggregate during the income year
• Stay in Bangladesh for at least 90 days in aggregate during the income year AND at least 365 days in aggregate in the 4 years immediately preceding that income year

There is no investment or nomad scheme; a foreign individual typically only gets longer-term residence by securing Bangladeshi employment and an E-class work visa plus work permit sponsored by a local entity.

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’.

“As per section 2(45) of the Income Tax Act, 2023, an individual is considered resident if he fulfills any of the following conditions: (1) stays in Bangladesh for at least 183 days in aggregate during the income year; or (2) stays in Bangladesh for at least 90 days in aggregate during the income year and for at least 365 days in aggregate during the four years immediately preceding that income year.[3] Residency is determined in Bangladesh purely on the period of presence in Bangladesh, irrespective of residency in other countries or jurisdictions.[6]” — National Board of Revenue (NBR), Bangladesh – as reflected in Section 2(45) of the Income Tax Act 2023 and summarized in standard professional guidance

Estimate — confirm against the linked sources. See methodology.