6.1. Overview of Bangladesh's Tax Structure

Direct and indirect taxation in Bangladesh is administered by the National Board of Revenue (NBR). Under the landmark Finance Act 2026, the government has introduced a historic five-year tax predictability roadmap (legislated through AY 2030-31), locking in corporate and individual tax rate cards. This long-term planning horizon eliminates the historic 'budget guessing game,' allowing multinational enterprises to structure five-year capital and investment models with absolute legislative certainty.