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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.