Tax Map · 搬迁排名

Bangladesh 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 182 天以上 — 或以下任何一项：

• 在收入年度内在孟加拉国累计停留至少 183 天
• 在所得年度内在孟加拉国累计停留至少 90 天，并且在紧接该所得年度之前的 4 年内在孟加拉国累计停留至少 365 天

没有投资或游牧民计划，外国个人通常只能通过获得孟加拉国就业以及由当地实体担保的E类工作签证和工作许可来获得长期居留权。

个人的税务居民身份仅基于实际居住天数测试，按年评估，因此通过在孟加拉国境外花费足够时间来低于这些门槛通常会终止税务居民身份，而没有任何住所或公民身份的“尾巴”。

“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

估算 — 与链接来源核实。 参见方法论。