Bangladesh corporate tax rate
Standard corporate income tax rate for a non-publicly-traded resident company.
| Current value | 27.5 percent |
|---|---|
| In force from | 2026-07-01 |
| Official source | Finance Act, 2026 (Act No. 96 of 2026), assented 30 June 2026, published Bangladesh Gazette Extraordinary, 30 June 2026 - rate schedule for assessment year 2026-27, read with the Income Tax Act, 2023 (Act No. 12 of 2023) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
27.5% is the NOMINAL statutory rate for a non-publicly-traded company (private limited) for assessment year 2026-27 (income year 1 July 2025 - 30 June 2026 for most taxpayers). It is NOT blended with the conditional reduction: the rate falls to 25% only where the company receives all income and receipts through bank transfer AND makes every single expense or investment above BDT 500,000, and all annual expenses/investments above BDT 3.6 million, through bank transfer - failing any limb, 27.5% applies. Full decomposition of the schedule: publicly traded company that floated more than 10% of paid-up capital by IPO - 22.5% (20% with bank-transfer compliance); publicly traded company that floated 10% or less - 25% (22.5% compliant); non-publicly-traded company - 27.5% (25% compliant); One Person Company - 22.5% (20% compliant), though at least one professional summary of the enacted Act reports OPCs at 27.5%, so treat the OPC line as UNRESOLVED; firms, trusts, associations of persons and funds - 27.5% (25% compliant); publicly traded banks, insurers and financial institutions - 37.5%; non-listed banks, insurers and financial institutions - 40%; merchant banks - 37.5%; mobile phone operators - 45% (40% if listed with more than 10% IPO); cigarette/bidi/zarda/gul and other tobacco manufacturers - 45% plus a 2.5% surcharge; private universities and private medical, dental, engineering and ICT colleges - 5% (reduced from 15% by this Act); other private educational institutions - 15%; co-operative societies - 20%. Finance Act 2026 fixes the main corporate rates through assessment year 2030-31 - the first multi-year corporate rate card Bangladesh has legislated. A separate MINIMUM TAX regime overrides all of this in loss or low-margin years: liability is the highest of regular tax, aggregate tax deducted/collected at source, and 0.6% (1%-3% for named sectors such as carbonated beverages and tobacco) of gross receipts. ACCESS / VERIFICATION CAVEAT: the official Finance Act 2026 PDF WAS downloaded from NBR on 2026-07-20 (151 pages, gazette header confirms 'Act No. 96 of 2026', presidential assent 16 Ashar 1433 / 30 June 2026) but its Bengali body text is set in a legacy Bijoy/ASCII-mapped font with NO Unicode mapping, so the rate schedule cannot be machine-extracted and the numerals in the schedule tables do not survive text extraction. The 27.5% figure and the decomposition above were therefore cross-checked against two independent professional readings of the enacted Act and against PwC Worldwide Tax Summaries (Big-4 fallback, flagged as such per policy) - all agree on the 27.5%/25% headline. nbr.gov.bd returns HTTP 403 to plain curl; a browser User-Agent plus an nbr.gov.bd Referer is required.
Get it programmatically
curl https://asiaref.dev/v1/bd/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/bd/corporate-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/bd/corporate-taxOther Bangladesh series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates