Bd Tax Overview

---
name: bd-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "BD"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Bangladesh Tax Overview

## Bangladesh tax system at a glance

- **Income year (tax year)** — 1 July to 30 June (banks, insurers and financial institutions use the calendar year; foreign-parent subsidiaries may follow the parent's year)  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/tax-administration)_
- **Currency** — Bangladeshi Taka (BDT / Tk)  _(NBR (National Board of Revenue))_
- **Tax authority** — National Board of Revenue (NBR), under the Internal Resources Division, Ministry of Finance  _(NBR (National Board of Revenue) — https://nbr.gov.bd)_
- **Basis of taxation** — Residents are taxed on worldwide income; non-residents are taxed only on Bangladesh-source income  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)_
- **Headline top personal income tax rate** — 30% percent  _(Income Tax Act 2023 (Bangladesh), as amended by Finance Act 2024 — https://taxsummaries.pwc.com/bangladesh/individual/taxes-on-personal-income)_
- **Personal tax-free threshold (general taxpayer)** — BDT 350,000 BDT (AY 2025-26 / income year 2024-25; raised to BDT 375,000 from income year 2025-26)  _(Income Tax Act 2023 (Bangladesh), as amended by Finance Act 2024 — https://taxsummaries.pwc.com/bangladesh/individual/taxes-on-personal-income)_
- **Headline corporate tax rate (non-listed company)** — 27.5% percent (reduced to 25% where prescribed receipts/payments are made through banking channels; listed companies 20-22.5%)  _(Income Tax Act 2023 (Bangladesh), as amended by Finance Ordinance 2025 — https://taxsummaries.pwc.com/bangladesh/corporate/taxes-on-corporate-income)_
- **VAT (value added tax)** — Yes — standard rate 15% percent  _(Value Added Tax and Supplementary Duty Act 2012 — https://taxsummaries.pwc.com/bangladesh/corporate/other-taxes)_
- **Individual return filing deadline (Tax Day)** — 30 November following the end of the income year  _(Income Tax Act 2023 (Bangladesh) — https://taxsummaries.pwc.com/bangladesh/individual/tax-administration)_
- **Company return filing deadline** — 15th day of the 7th month following income-year end, or 15 September (whichever is later) (approx — confirm exact month; sources describe it as around mid-September for July-June filers)  _(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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bd-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.