Understanding Corporate Tax in Bangladesh: 2025–26 is essential for business owners, investors, and finance professionals. In this guide, we’ll cover the updated corporate tax rates approved or discussed by the National Board of Revenue (NBR), what sectors pay what rate, and what it means for your company’s tax planning this financial year.
For the official corporate tax framework in Bangladesh, you can always refer to the National Board of Revenue (NBR) — the government authority responsible for tax policy and administration
Corporate Tax Rates Overview (Assessment Year 2025‑26)
| Company Type | Standard Tax Rate |
|---|---|
| Listed companies (e.g., IPO >10%) | 20–22.5% (conditions may apply) |
| Non‑listed companies | ~27.5% (standard) |
| Banks & insurance firms (listed) | 37.5% |
| Banks & insurance firms (non‑listed) | 40% |
| Mobile operators / telecom | 45% |
| Private universities / colleges | ~15% (subject to rules) |
These rates represent the typical structure as of FY 2025‑26. For further updates or exact income brackets and exemptions, always confirm with NBR regulations or official notifications.
Corporate Tax in Bangladesh: 2025–26 — Key Points & Updates
NBR’s Position on Rates
The NBR has confirmed that corporate tax rates will not be reduced in the 2025‑26 budget year, due to revenue needs and fiscal policy decisions
Sector‑Specific Changes
In some cases, tax rates have been adjusted for specific sectors — for example, certain manufacturers (such as refrigerator, AC, motorcycle makers, and similar industries) have seen corporate tax rate revisions up to 20% for 2025‑26.
Policy Discussion
Various industry bodies like the Dhaka Chamber of Commerce & Industry (DCCI) have proposed more business‑friendly corporate tax rates for private and publicly traded companies. However, NBR has maintained its stance on keeping current rates unchanged for this fiscal year.
Differences Between Corporate Tax & Income Tax Slab
While Corporate Tax in Bangladesh: 2025–26 applies primarily to companies and corporate entities, individuals pay taxes according to the individual Income Tax Slab.
To learn the latest individual tax slabs for the 2025‑26 year, check our guide on Income Tax Slab in Bangladesh 2025‑26 — which details personal tax brackets, exemptions, and applicable percentages.
Frequently Asked Questions (FAQ)
What is the standard corporate tax rate in Bangladesh for 2025‑26?
For most non‑listed companies, the corporate tax rate is around 27.5% under the current framework.
Do listed companies pay a different tax rate?
Yes. Publicly traded companies that meet certain conditions may be taxed at 20–22.5%, depending on share distribution and compliance with banking transaction requirements.
Are banks and financial institutions taxed differently?
Yes. Banking and insurance companies (especially non‑listed ones) typically face higher corporate tax rates (up to 40%) due to sector‑specific rules.
Can corporate tax be reduced for businesses?
Tax rates may be lowered if companies meet specific conditions — such as full compliance with cashless transactions through bank channels — but the overall tax structure remains largely unchanged for FY 2025‑26, per NBR guidance
Ready to Plan Your Corporate Taxes?
Understanding Corporate Tax in Bangladesh: 2025–26 is key to smart financial planning and compliance. Whether you are a start‑up, a large enterprise, or an investor, knowing your corporate tax obligations helps you reduce penalties and optimize tax efficiency. For detailed tax strategies or legal guidance, explore trusted professionals and detailed tax resources available at UkilBD. Find the best legal advisors here →