Bangladesh VAT registration threshold

What this value means

PERIOD BASIS: turnover of the person's economic activity in any 12 (twelve) month period (the definitions say প্রতি ১২ মাস সময়ে — a rolling 12-month window, not the fiscal year). Two tiers: turnover above the ENLISTMENT threshold (BDT 30 lakh = 3,000,000) but not above the REGISTRATION threshold (BDT 50 lakh = 5,000,000) requires enlistment (Mushak-2.1) and 4% turnover tax; above 50 lakh, full 15% VAT registration (BIN) is compulsory under s.4. At or below 30 lakh: outside both. PwC Worldwide Tax Summaries (page reviewed 31 July 2026) confirms these figures and the 4% turnover-tax rate as current. Separately, the Act and NBR orders compel VAT registration IRRESPECTIVE of turnover in specified cases — most notably any person supplying goods or services subject to supplementary duty, and sectors/activities listed by NBR general order (many services and organised retail hold BINs on this basis regardless of size). NON-ESTABLISHED SUPPLIERS: no separate turnover concession. A non-resident carrying on economic activity in Bangladesh without a fixed place must act through a locally appointed VAT Agent, who takes on the registration/compliance duties; since the 2019 amendments to the VAT Rules 2016 and NBR's June 2021 practice, non-resident digital-service providers (Google, Amazon, Meta, Netflix and others) obtain direct BINs (through an agent/consultant) and charge 15% VAT on B2C supplies — NBR has not published any de-minimis threshold for this regime. B2B imported services are handled by the Bangladeshi recipient: VAT on imported services is accounted for by the recipient (reverse-charge/VDS mechanics under the Act and the VDS SROs, e.g. SRO 182-আইন/2025/310-মূসক of 27 May 2025), with a nil threshold. IMPORTED DIGITAL SERVICES: no distinct statutory threshold — the non-resident provider registers and charges 15% on B2C supplies as above; B2C collection runs through the provider's BIN, B2B through recipient withholding. The registration-threshold definitions in s.2 are not restated for this regime, and NBR practice treats registration as required once taxable B2C supplies to Bangladesh are made. Traps: (1) STALE FIGURES EVERYWHERE: until 9 January 2025 the registration threshold was BDT 3 (three) crore (30,000,000) and the enlistment threshold BDT 50 lakh — Ordinance No. 1 of 2025 cut them to 50 lakh and 30 lakh respectively. Most guides (and the figures in this task's own briefing) still show 3 crore / 50 lakh. (2) The 22 January 2025 partial rollback after public backlash was done by SROs reversing some VAT/SD RATE increases — the threshold cuts are in the Act's definitions and were NOT rolled back (bdlaws consolidated text and PwC, July 2026, both show 50/30 lakh). (3) The two thresholds are easily transposed: 30 lakh is enlistment (turnover tax 4%), 50 lakh is VAT registration. (4) The turnover-tax rate is 4%, not the 3% shown in older material. (5) Compulsory-registration cases (supplementary-duty supplies, NBR-listed sectors, tender participants) ignore the threshold entirely — a below-threshold supplier can still owe registration. (6) The 12-month window is rolling; testing against the July-June fiscal year computes the crossing date wrong. (7) Imported services are reverse-charged by the recipient with a nil threshold regardless of the recipient's own registration status.

Get it programmatically

curl https://asiaref.dev/v1/bd/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/bd/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/bd/vat-registration-threshold

Other Bangladesh series: Policy Rate (Repo) · Value Added Tax (standard rate) · Minimum Wage · Public Holidays · Consumer Price Inflation · Corporate Income Tax (standard rate) · Withholding tax rates · Statutory late-payment interest · Personal Income Tax (progressive bands) · Statutory social-insurance contributions

The same figure elsewhere: China · Hong Kong · India · Indonesia · Iraq · all 28