Bangladesh VAT registration threshold
Bangladesh VAT registration threshold is 5000000 BDT, in force since 9 Jan 2025. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in Bangladesh, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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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-thresholdOther 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