Bangladesh

Taxation of individuals in Bangladesh is primarily based on their residential status in the relevant tax year. See the Taxes on personal income section for a description of the types of residential status envisaged for an individual.

An individual is said to be a resident in the tax year if he or she:

• has stayed in Bangladesh for 183 days or more continuously or in aggregate in the relevant year, or
• has stayed in Bangladesh for a total of 90 days or more in the relevant year consecutively or in aggregate and a total of 365 days or more consecutively or cumulatively during the immediately preceding four years.