Bangladesh (BD)
Bangladesh is a densely populated delta nation in South Asia, bordered by India and Myanmar, with the Bay of Bengal to the south.
2026 Annual Changes — Bangladesh
Updated thresholds, benefits, and regulatory changes effective this year.
Bangladesh 2026 planning uses Assessment Year 2026-27 income-tax slabs, a new flat minimum tax introduced for AY 2026-27 and AY 2027-28, 15% standard VAT, the garment-sector minimum wage set in December 2023 and unchanged since, BIDA work-permit filing rules and 30 November as the Tax Day filing deadline. Most thresholds are set by the Finance Ordinance and NBR SROs issued mid-year.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Income Tax — Personal Threshold (AY 2026-27) General individual tax-free threshold for Assessment Year 2026-27 increased; higher thresholds apply for women/seniors and disabled taxpayers. | BDT 375,000 (general adult); BDT 425,000 (women and citizens aged 65+); BDT 500,000 (physically challenged and third-gender individuals); BDT 525,000 (gazetted freedom fighters) | BDT 350,000 general threshold (AY 2025-26) | 1 July 2025 (FY 2025-26 / AY 2026-27) |
| Income Tax — Slabs (AY 2026-27) Progressive income-tax slabs for resident individual taxpayers for Assessment Year 2026-27. | 0% up to BDT 375,000; 10% on next BDT 300,000; 15% on next BDT 400,000; 20% on next BDT 500,000; 25% on next BDT 2,000,000; 30% on remainder. Non-residents: flat 30%. | — | 1 July 2025 (income year FY 2025-26) |
| Income Tax — Flat Minimum Tax (AY 2026-27) A flat minimum tax introduced for taxpayers whose taxable income exceeds the tax-free limit, regardless of whether calculated tax is lower. | BDT 5,000/year for AY 2026-27 and AY 2027-28 (BDT 1,000 for first-time filers in their first tax year only) | — | 1 July 2025 (applies to AY 2026-27 and AY 2027-28) |
| VAT — Standard Rate Standard VAT rate unchanged at 15%. NBR proposed extending 15% to more categories previously taxed at reduced truncated rates; restaurant services were specifically excluded from the 2026 expansion following industry lobbying. | 15% standard VAT on most goods and services; selected reduced/truncated rates (e.g. 5%, 7.5%) and zero-rated/exempt categories continue | — | 2026 |
| Garment Sector Minimum Wage (RMG) Ready-Made Garment sector minimum wage set in November 2023 remains in effect for 2026; no revision announced for FY 2025-26. | BDT 12,500/month for Grade 7 (lowest-grade) garment workers | BDT 8,000/month (pre-November 2023) | 1 December 2023 (ongoing through 2026) |
| Work Permit — BIDA Route Window For foreign employees using the BIDA One Stop Service (OSS) route, BIDA states the work-permit application must be submitted within 15 days after arriving in Bangladesh. | Application must be filed within 15 days of arrival via BIDA OSS portal (bidaoss.gov.bd). Annual work permit fee: approx. BDT 5,000–10,000 depending on category (conflicting sources; confirm with employer HR and BIDA). | — | Ongoing — 2026 |
| Income Tax — Tax Day Filing Deadline NBR Tax Day is the annual income-tax return filing deadline for individual taxpayers. The deadline for AY 2026-27 (income year FY 2025-26) applies to employees, business owners and e-TIN holders with taxable income. | 30 November 2026 (Tax Day). Filing via NBR eReturn portal (etaxnbr.gov.bd). | — | 30 November 2026 |
| Tax Registration — e-TIN e-TIN (electronic Taxpayer Identification Number) registration with NBR is a legal requirement for employment income, business income and a broad range of transactions in Bangladesh. | Free e-TIN registration via nbr.gov.bd. Required in 2026 for: opening bank accounts, purchasing vehicles and property, company incorporation, passport renewal and various government filings | — | 2026 (ongoing) |
| Banking — Outward Remittance Documentation Bangladesh Bank requires complete source-of-funds documentation for outward remittances of salary and investment income by foreign nationals; banks enforce strict KYC checks for transfers above threshold. | Documentation required: passport, valid visa/work permit, e-TIN certificate, salary certificate (Form 16A equivalent), employment contract, Form C/FIRC records for each transfer | — | 2026 (ongoing) |
| Public Holidays — Eid Closures 2026 Government announced extended holiday closures for Eid-ul-Fitr and Eid-ul-Adha 2026. Intercity transport books out weeks in advance; government offices, banks and courts close for the full period. | Eid-ul-Fitr: 18–23 March 2026 (including 18 March bridge holiday); Eid-ul-Adha: 26–31 May 2026. Islamic dates subject to moon sighting and may shift by one day. | — | March and May 2026 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Check visa and work-permit expiry dates and calendar renewal reminders at 90 and 60 days ahead.
- 2
Verify NBR portal credentials and e-TIN registration are current before the November filing season.
- 3
Confirm payroll withholding (TDS) uses the correct AY 2026-27 tax slabs and personal threshold.
- 4
Review health and medical evacuation insurance; renew before expiry.
- 5
Book Eid-ul-Fitr (March) and Eid-ul-Adha (May) travel early — intercity transport books out quickly.
- 6
Keep source-of-funds folder current (payslips, salary certificate, tax challans) for Bangladesh Bank remittance requests.
- 7
Prepare dengue/mosquito prevention supplies before the June monsoon peak.
Where to Track Annual Changes
-
National Board of Revenue (NBR) — nbr.gov.bd — tax slabs, SROs, VAT and e-return updates
-
BIDA One Stop Service — bidaoss.gov.bd — work-permit applications and fee schedules
-
Bangladesh Bank — bb.org.bd — foreign exchange, outward-remittance and banking regulations
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Ministry of Public Administration — mopa.gov.bd — holiday calendar and government circulars
-
Department of Immigration and Passports — dip.gov.bd — visa and residence rules
-
NBR eReturn portal — etaxnbr.gov.bd — individual income-tax filing
-
BEPZA / BEZA / NGOAB — sector-specific authority portals for zone-based and NGO work permits
Bangladesh tax rules are updated by Finance Ordinance and NBR SROs, which can be issued at any point in the year. Verify current thresholds and rates with NBR (nbr.gov.bd) and a qualified Bangladesh Chartered Accountant before acting. For AY 2026-27, the income year is FY 2025-26 (1 July 2025 to 30 June 2026); returns are due by 30 November 2026.
Annual Changes
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