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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%.