Bangladesh

Individual - Significant developments

Last reviewed - 03 January 2025
  • One-third of ‘income from employment’ or 450,000 Bangladeshi takas (BDT), whichever is lower, is exempt from tax.
  • If shares are received under any employee share scheme, the income (fair market value [FMV] as on the date of receipt minus the cost of acquiring such shares) is taxable in the year in which the share is received.
  • Any money received as a gift from a spouse, parent, or child, if shown in the returns of the donor and the recipient, is exempt from tax. Gift other than above is taxable.
  • Capital gains on the transfer of listed shares or units will be taxable in case such gains exceed BDT 5 million, excepting sponsor shares, director’s shares, or placement shares.