Bangladesh

Southern Asia · BD · 33 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Stay in Bangladesh for at least 183 days in aggregate during the income year
• Stay in Bangladesh for at least 90 days in aggregate during the income year AND at least 365 days in aggregate in the 4 years immediately preceding that income year

Tax residence for individuals is based solely on physical presence day‑count tests, assessed year by year, so dropping below these thresholds by spending sufficient time outside Bangladesh generally ends tax residency without any domicile or citizenship ‘tail’.

Source: National Board of Revenue (NBR), Bangladesh – as reflected in Section 2(45) of the Income Tax Act 2023 and summarized in standard professional guidance

Tax treaty network (38)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.