Khulna

Salary from a foreign employer or fees from foreign clients

Taxed0%–30% progressive (35% top band from July 2027)

A resident is taxed on all income wherever it arises (Income Tax Act, 2023, section 26(1)(a)), and employment income earned in Bangladesh is Bangladeshi income wherever it is paid (section 27(a)), so a salary from a foreign employer for work done from Bangladesh is taxed even before you become resident. One-third of employment income or Tk 450,000, whichever is less, is excluded (Sixth Schedule, Part 1, paragraph 27). Resident rates are 0% on the first Tk 400,000, then 10%, 15%, 20%, 25% and 30% above Tk 3,600,000, with a minimum tax of Tk 5,000 (Tk 1,000 for first-time filers) once income passes the threshold. Freelancers and content creators whose business income is paid by bank transfer can use the exemption under paragraph 21 until 30 June 2027 (see regimes); a salary does not qualify. Banks deduct 5% (7.5% until 30 June 2026) from remittances from abroad for services a resident performs for a foreign person, but not from exempt paragraph 21 income (section 124). Under section 170 as replaced in 2026, individuals file in the tax year after the income year: filing from 1 July to 30 September earns a rebate of 5% of the tax or Tk 25,000, whichever is less, and filing from 1 January costs extra tax. Tax paid abroad is credited under a tax treaty (section 247) or, with no treaty, at the lower of the two average rates (section 246). This profile found no mandatory social-security contribution on salaries in the laws reviewed.

On the nomad visa

Bangladesh has no digital nomad or remote-work visa. Eligible nationals can get a single-entry visa on arrival for up to 30 days for tourism, business or investment, and the police Special Branch strongly advises getting a visa in advance for longer stays. Until you pass the 183-day (or 90-plus-365-day) test you are non-resident: foreign investment income is not taxed, but pay for work you do while in Bangladesh is Bangladeshi income, taxed at a flat 30%.

Dividends, interest, gains, rent and pensions from abroad

Taxed15% on dividends; 0%–30% on interest, rent and pensions

Residents are taxed on foreign dividends, interest, rent, capital gains and pensions (Income Tax Act, 2023, section 26(1)(a)). From 1 July 2026 an individual's dividends are taxed at 15% (Seventh Schedule, paragraph 2, replaced by Finance Act, 2026, section 158). The definition of dividend in section 2(81) is not limited to Bangladeshi companies, so this profile reads the 15% as covering foreign dividends too, but the NBR circular does not say so expressly. Interest, rent and pensions are added to other income and taxed at 0%–30%. Only pensions from the Government or an approved pension fund are exempt (Sixth Schedule, Part 1, paragraph 4), and the Act does not say whether that covers a foreign pension. Capital gains on assets held more than 5 years pay 15%; within 5 years they are taxed at normal rates (Seventh Schedule, paragraph 1). Gains on shares of listed companies are exempt up to Tk 5,000,000 (50 lakh) for individuals and taxed at 15% above that (Sixth Schedule paragraph 36 and Seventh Schedule paragraph 1(b)); the Act does not say whether a foreign stock exchange counts. Since July 2026, gains on selling personal gold, jewellery, gems and precious metals pay 5%. The exemption for income earned abroad and remitted home (paragraph 17) is only for Bangladeshi citizens. Foreign tax is credited under sections 246 and 247.

Net wealth and inheritance

No wealth taxNo inheritance tax

Bangladesh has no net wealth tax or inheritance tax. Instead, individuals pay a surcharge on their income tax according to the net wealth in their statement of assets and liabilities (Income Tax Act, 2023, section 167), set by the Finance Act, 2026 for tax years 2026-27 to 2030-31: nothing up to Tk 4 crore; 10% above Tk 4 crore up to Tk 10 crore, or if you own more than one car or homes over 8,000 square feet in total; 20% above Tk 10 crore; 30% above Tk 20 crore; and 35% above Tk 50 crore. A foreign national lists only assets in Bangladesh in that statement (section 167(4)), while a resident Bangladeshi lists assets worldwide (section 167(2)). Gifts are taxed twice over: the giver pays gift tax under the Gift Tax Act, 1990, except on property outside Bangladesh, gifts by will and gifts to a spouse, children, parents or siblings (section 4(1)), and the receiver counts a gift as income (section 66(d)) unless it comes from a spouse, parent or child and is shown in both returns (Sixth Schedule, paragraph 35). On the sale of property, tax is collected at registration (section 125), capped at the higher of Tk 2,000,000 per katha of land, Tk 1,000 per square foot of building or 10% of the deed value; stamp duty and registration fees come on top and were not checked here.

Tax resident after

183 days a year

Top income tax rate

30%

When you become tax resident

The income year runs from 1 July to 30 June, and tax is assessed in the assessment (tax) year that starts the next 1 July (Income Tax Act, 2023, section 2(15) and 2(24)). You are resident for an income year if you are in Bangladesh for 183 days or more in total during it, or for 90 days or more in it after spending 365 days or more in total in Bangladesh during the 4 years before (section 2(45)). There is no home, domicile or centre-of-interests test. So a visitor on a 30-day visa on arrival stays non-resident, but someone returning for about 100 days every year becomes resident in the fifth year. A non-resident foreigner is taxed only on income arising in Bangladesh (section 26(1)(b)), at a flat 30% with no tax-free band, and that includes pay for work done while in the country (section 27(a)). A non-resident individual with no fixed base in Bangladesh does not have to file a return (section 166(2)(h)).

Top income tax rate

Dhaka: 30% on taxable income above Tk 3,600,000 a year for tax years 2026-27 and 2027-28 (income from July 2025 to June 2027), under the Finance Act, 2026. Income tax is national, so the rate is the same in every city. Anyone with net wealth above Tk 4 crore adds a surcharge of 10%–35% of their tax, which makes the top marginal rate 40.5% for net wealth above Tk 50 crore. From tax year 2028-29 (income from July 2027) the tax-free band rises to Tk 450,000 and a 35% band starts above Tk 30,000,000 (3 crore). Non-resident foreigners pay a flat 30%.