Bangladesh Income Tax Rates for Assessment Year 2026-27
This page summarises the principal Bangladesh income-tax rates currently applicable for assessment year 2026-27, including individual tax slabs, special tax-free thresholds and major company tax rates. Bangladesh income tax is governed principally by the Income Tax Act, 2023, as amended, together with the Finance Act, 2026 and applicable rules, SROs and National Board of Revenue (NBR) orders.
Updated: 2 September 2026.
Individual Income Tax Rates - Assessment Year 2026-27
For a general individual taxpayer or Hindu undivided family, the tax-free threshold for assessment year 2026-27 is Tk 375,000. Income above that threshold is taxed progressively as follows:
| Taxable income slab | Rate |
|---|---|
| First Tk 375,000 | Nil |
| Next Tk 300,000 | 10% |
| Next Tk 400,000 | 15% |
| Next Tk 500,000 | 20% |
| Next Tk 2,000,000 | 25% |
| Balance | 30% |
These slab rates are stated by NBR for assessment years 2026-27 and 2027-28.
Special Tax-Free Income Thresholds for 2026-27
| Taxpayer category | Tax-free threshold |
|---|---|
| General taxpayer | Tk 375,000 |
| Women taxpayers and senior citizens aged 65 years or above | Tk 425,000 |
| Third-gender taxpayers and physically challenged persons | Tk 500,000 |
| Gazetted war-wounded freedom fighters | Tk 525,000 |
| Gazetted July fighters | Tk 525,000 |
For a parent or legal guardian of a person with a disability, the applicable threshold may be increased by Tk 50,000 for each eligible disabled child or dependent, subject to the statutory conditions.
Corporate Tax Rates in Bangladesh - 2026-27
The corporate rate depends on the nature of the company and, for some companies, satisfaction of banking-transaction conditions. The principal rates published by NBR for tax year 2026-27 include:
| Company / taxpayer category | Standard rate | Conditional / special treatment |
|---|---|---|
| Publicly traded company with at least 10% of paid-up capital transferred through IPO or direct listing | 22.5% | 20% where the prescribed banking-transaction condition is satisfied |
| Other companies within section 2(31) of the Income Tax Act, 2023 | 27.5% | 25% where the prescribed banking-transaction condition is satisfied |
| Publicly traded banks, insurance companies and finance companies | 37.5% | No general rebated rate stated |
| Non-publicly traded banks, insurance companies and finance companies | 40% | No general rebated rate stated |
| Companies manufacturing cigarettes, bidis, zarda, gul and other tobacco products | 45% | Plus applicable 2.5% surcharge |
| Mobile phone operator companies | 45% | Special listing/IPO provisions may affect treatment |
Sector-specific rules, minimum tax, surcharge, exemptions and other provisions may alter the effective liability.
Withholding Tax / Tax Deducted or Collected at Source
Bangladesh applies tax deduction and collection at source to numerous payments and transactions. The applicable rate depends on the nature of payment, recipient, documentation and statutory conditions. The current framework should be checked against the Withholding Tax Rules, 2026 and the Withholding Tax Rules, 2026 (Amendment), both listed by NBR.
Because source-tax rates are transaction-specific and can be amended by rule or SRO, a single historic TDS table should not be used for current compliance.
Capital Gains Tax in Bangladesh
Capital gains are dealt with under the Income Tax Act, 2023 and related schedules, rules and notifications. The applicable tax treatment is not necessarily the same for every asset or taxpayer; listed securities, transfers of property and other capital assets can be subject to distinct provisions. Current liability should therefore be determined from the Act and the latest NBR rules/SROs rather than the former statement that all capital gains are taxed exactly like ordinary income.
Income-Tax Returns and Online Filing
NBR has continued the electronic return system and issued a special order dated 28 June 2026 concerning online filing by individual taxpayers. NBR also announced the opening of e-return filing for the 2026-27 tax year in July 2026. Filing dates and extensions can change by NBR order, so taxpayers should verify the current deadline on the official NBR notices before filing.