Bangladesh

Individual - Significant developments

Last reviewed - 03 January 2025
  • One-third of ‘income from employment’ or 500,000 Bangladeshi takas (BDT), whichever is lower, is exempt from tax.
  • Adjustment of excess or deficit from earlier years will not be considered when calculating withholding tax on income from employment for the current year.
  • Tax exemptions for certain types of income allowed even through amended or belated return.
  • The income-tax slab rates have been revised, with the highest slab rate maintained at 30%.