Bangladesh VAT rate
Standard rate of VAT on taxable imports and taxable supplies in Bangladesh.
| Current value | 15 percent |
|---|---|
| In force from | 2019-07-01 |
| Official source | The Value Added Tax and Supplementary Duty Act, 2012 (Act No. 47 of 2012), section 15(3), as published by the National Board of Revenue |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Section 15(3) read from the NBR's own English text of the Act: 'Unless otherwise provided in this Act, the rate of VAT, in relation to taxable import or taxable supply, shall be 15 (fifteen) percent.' The Act was passed in 2012 but only brought fully into force on 1 July 2019 (replacing the VAT Act 1991, which also carried a 15% standard rate), hence effective_from 2019-07-01. The 15% figure is the NOMINAL statutory rate and is materially unrepresentative of what many taxpayers actually pay: NBR operates an extensive regime of reduced/'truncated-base' rates and specific tariff-value VAT set by SRO, commonly at 1.5%, 2%, 2.4%, 4.5%, 5%, 7.5% and 10% for named goods and services, plus a 4% turnover tax for enlisted small traders below the registration threshold, plus large Schedule-1/Schedule-2 exemption lists. Finance Act 2026 did not change the 15% standard rate; it moved most VAT return filing from monthly to quarterly (12 returns a year to 4) and cut the Commissioner (Appeals) deposit requirement from 10% to 1%. Do not read 15% as an effective average rate. ACCESS: nbr.gov.bd serves uploads/acts/*.pdf only to requests carrying a browser User-Agent and an nbr.gov.bd Referer - a plain curl gets HTTP 403 Forbidden from Apache.
Earlier values
| From | Value | Source |
|---|---|---|
| 1991-07-01 | 15 | The Value Added Tax Act, 1991 (Act No. 22 of 1991), section |
Get it programmatically
curl https://asiaref.dev/v1/bd/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/bd/vat/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/bd/vatOther Bangladesh series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates