Tax Incentives and Investment Conditions
3.4 Personal income tax structure
Resident/non-resident Bangladeshi
Taxed on total income during the income
year
Residential status of Individual
Total Income(BDT)
Tax Rate
First 300,000 (for women, senior citizens 65+ & persons
0%
of Third Gender 350,000)
Next 100,000
Next 300,000
Next 400,000
Next 500,000
On balance
5%
10%
15%
20%
25%
KPMG
Non-resident
Taxed only on Bangladesh portion of income during
the income year
Taxed at a flat rate of 30% on total
income during the income year
Resident: (i) Presence in Bangladesh for 182 days or more in the related
fiscal year or
(ii) Presence for 90 days or more in the related fiscal year + 365
days or more in preceding 4 years.
- Surcharge is applicable based on the amount of wealth of the individual
Employers are required to deduct withholding tax at the time of
payment to their employees.
Return filing deadline is 30 November.
For individual assesses submitting return for the first time, the date of
submission is 30 June of the year.
© 2023 Rahman Rahman Huq and KPMG Advisory Services Limited are entities registered in Bangladesh, and member firms of the KPMG global organisation of independent member
firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Printed in Bangladesh.
31View entire presentation