Bd Corporate Income Tax

---
name: bd-corporate-income-tax
description: "Source-cited draft: corporate income tax for Bangladesh (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bd-corporate-income-tax"
  jurisdiction: "BD"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Bangladesh Corporate Income Tax

## Corporate income tax rates

- **Non-publicly traded company** — 27.5% (25% if all receipts/payments above thresholds go through banking channels) percent  _(Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)_
- **Publicly traded company (IPO float > 10% of paid-up capital)** — 20% (22.5% if banking-channel conditions not met) percent  _(Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)_
- **Publicly traded company (IPO float <= 10% of paid-up capital)** — 22.5% (25% if banking-channel conditions not met) percent  _(Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)_
- **Banks, insurance and financial institutions (non-listed)** — 40% (37.5% if publicly traded) percent ((listed rate approx — confirm))  _(Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)_
- **Mobile phone operators** — 45% percent  _(Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)_
- **Tobacco / cigarette manufacturers** — 45% plus 2.5% surcharge percent  _(Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)_
- **Tax base** — Resident company taxed on worldwide income; non-resident company taxed on Bangladesh-source income  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)_

## Withholding taxes and filing

- **Dividend WHT — resident company recipient** — 20% percent ((approx — taxed at company rate; confirm))  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes)_
- **Dividend WHT — resident individual** — 10% with e-TIN, 15% without e-TIN percent  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes)_
- **Dividend WHT — non-resident** — 20% (company/fund/trust); 30% (other persons) percent (subject to reduction under an applicable tax treaty)  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes)_
- **Interest WHT — resident** — 10% (20% on company/trust/AoP savings and fixed deposits) percent  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes)_
- **Interest WHT — non-resident** — 20% percent (subject to reduction under an applicable tax treaty)  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes)_
- **Royalty WHT — resident** — 10% percent  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes)_
- **Royalty / technical service fee WHT — non-resident** — 20% percent (subject to reduction under an applicable tax treaty)  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes)_
- **Company return filing deadline** — 15th day of the 7th month after income-year end, or 15 September (whichever is later) ((approx — described as around mid-September for July-June filers; confirm exact rule))  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/tax-administration)_
- **Advance tax installments** — Four quarterly installments: 15 Sep, 15 Dec, 15 Mar, 15 Jun (required where latest assessed income exceeds the prescribed limit)  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/tax-administration)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bd-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bd-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.