Bangladesh

Individual - Significant developments

Last reviewed - 14 July 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 (WHT) on income from employment for the current year.
Tax exemptions for certain types of income are allowed even through amended or belated return.
The income-tax slab rates have been revised, with the highest slab rate maintained at 30%.

Bangladesh contacts

Kapil Basu

Partner, Tax and Regulatory Services, Member of the Board of Directors, PwC Bangladesh

+88 01622 105174/ +91 9830014397

Email

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