Bangladesh: Ambiente de negócios
Exempt items include certain basic food items for human consumption; supply of unprocessed agricultural, horticultural, or piscicultural products, if the supplier is the producer of the goods; public health and medical services provided by a government entity or an approved charitable institution; sale of land or transfer and its registration.
Goodwill cannot be amortised for tax purposes. Interest charges, including profit shares distributed to an Islamic bank, are also tax-deductible. Subject to conditions, the cost of free samples and entertainment expenses are allowed as deductions. Provision for bad debts is not allowed.
Service companies exporting at least 50% of their services, scientific research firms, companies investing in strategic sectors (outside the Grand Dhaka region) and suppliers of companies operating in a free trade area (at least 40% of their total sales) may be eligible for the free-trade area regime, benefiting from total or partial tax exemptions (corporation tax, VAT, stamp duty, capital gains).
Tax losses can be carried forward in full for up to six years. The carryback of losses is not permitted.
Bangladesh | South Asia | Estados Unidos | Alemanha | |
Number of Payments of Taxes per Year | 33.0 | 26.7 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 435.0 | 273.5 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 33.4 | 43.9 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Income tax | Progressive rates from 0% to 25% |
First income tax bracket up to BDT 300,000 | 0% |
Next BDT 100,000 | 5% |
Next BDT 300,000 | 10% |
Next BDT 400,000 | 15% |
Next BDT 500,000 | 20% |
Any amount in excess of BDT 1,600,000 | 25% |
Minimum tax | 0.25% (reduced from 0.5% as from 1 July 2021) on gross receipts from all sources where an individual has gross receipts of at least BDT 30 million in an income year if this is higher than the tax liability calculated at the progressive rates. |
Non-residents | 30% |
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Últimas atualizações em October 2024