Tax and compliance for businesses in Bangladesh

Snapshot

A business in Bangladesh deals with corporate income tax, value added tax, and return filing through the National Board of Revenue, with a company e-TIN linking the business to the tax system. The general corporate rate is around 27.5 percent for a non listed company and around 25 percent for a listed company, and standard VAT is 15 percent. Rates and rules change with each budget.

Corporate income tax: Around 27.5 percent non listed, around 25 percent listed, special rates by sector
VAT: Standard rate 15 percent, registration depends on turnover and supplies
Tax identity: Company e-TIN registered with the National Board of Revenue
Reported in: Bangladeshi taka (BDT)

Rates and rules as of 7 June 2026Last reviewed 7 June 2026

General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.

As of 7 June 2026, a company in Bangladesh sits inside three main obligations: corporate income tax, value added tax, and annual return filing with the National Board of Revenue. The general corporate income tax rate is around 27.5 percent for a non listed company and around 25 percent for a listed company, with special rates for sectors such as banks and certain manufacturers, and some lower rates depend on receiving income through banking channels. Standard VAT is 15 percent, with registration driven by turnover and the type of supply. These figures move with each national budget, so treat them as a guide and confirm the current numbers with the NBR or your accountant.

Corporate income tax

The headline corporate income tax rate is around 27.5 percent for a typical non listed company and around 25 percent for a listed company, with higher rates for banks and financial institutions and reduced rates for some sectors such as textiles and garments. Conditions can attach to the lower rates, including that income and expenses run through banking channels rather than cash. Because the rates are reset in the annual budget, always check the current figure before relying on it. As of 7 June 2026

Value added tax

The standard VAT rate is 15 percent. Whether a business must register depends on its turnover and the nature of its supplies, and a turnover tax can apply to some smaller businesses instead of full VAT. VAT is administered by the National Board of Revenue, with periodic returns for registered businesses. Confirm whether your activity requires VAT registration and at what rate. Verify with the National Board of Revenue

Filing, e-TIN, and proof of return

A company registers for an electronic Taxpayer Identification Number, the e-TIN, and files an annual income tax return with the National Board of Revenue, often alongside advance tax paid in instalments during the year. Businesses are expected to be able to show a Proof of Submission of Return in various dealings. Filing dates depend on the income year and change over time, so confirm the current deadlines with the NBR or your accountant.

How banking ties into compliance

Bangladesh tax rules lean towards payments through banking channels, so routing receipts and larger expenses through a business bank account rather than cash supports your filings and can matter for certain deductions and reduced rates. A clean link between your e-TIN, your bank account, and your records makes compliance simpler. This is general information, so confirm the specifics for your business with a qualified adviser.

How to stay compliant

Register your company e-TIN and any required VAT registration, and keep your trade license current.
Route business receipts and significant expenses through your bank account, and keep clear records.
Confirm the current corporate tax rate, VAT rules, and filing deadlines with the National Board of Revenue or your accountant before each filing.

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Questions about tax and compliance in Bangladesh

What is the corporate tax rate in Bangladesh?

As of 7 June 2026, the general corporate income tax rate is around 27.5 percent for a non listed company and around 25 percent for a listed company, with special rates for sectors such as banks, financial institutions, and some manufacturers. Conditions can apply to the lower rates, including receiving income through banking channels. These rates change with each budget, so confirm the current figure with the National Board of Revenue or your accountant.

Does a business in Bangladesh have to register for VAT?

The standard VAT rate is 15 percent, and registration depends on turnover and the nature of the supplies, with a turnover tax applying to some smaller businesses. VAT is administered by the National Board of Revenue. Thresholds and rules change, so confirm whether your business must register, as of 7 June 2026.

When does a company file its tax return in Bangladesh?

Companies file an annual income tax return with the National Board of Revenue and may pay advance tax in instalments during the year. The filing date depends on the income year, and a company is expected to hold a Proof of Submission of Return. Dates and rules change, so confirm the current schedule with the NBR or your accountant, as of 7 June 2026.

How does banking connect to tax compliance in Bangladesh?

Tax rules in Bangladesh encourage payments through banking channels, and certain expenses and some lower tax rates can depend on transactions being routed through a bank rather than cash. A business e-TIN also links the bank account to the tax system. This is general information, so confirm the specifics with the National Board of Revenue or your accountant, as of 7 June 2026.

Tax rates, rules, and eligibility change and vary by region. This page was last reviewed on 7 June 2026. Confirm current terms with the National Board of Revenue or the provider before relying on them.