Corporate tax rates in Bangladesh differ based on business type and listing status. Listed companies generally face a 22.5% corporate tax, whereas unlisted ones pay 30%. Higher rates apply to specific sectors: banks, insurance companies, and financial institutions pay 37.5% (listed) or 40% (unlisted), while telecom operators pay up to 45%. Non-resident companies are taxed at 30% on Bangladesh-sourced income. A minimum tax of 0.3% of gross receipts applies to companies exceeding BDT 5 million in revenue. Compliance requires annual tax return filings by January 15, with quarterly advance tax payments based on prior-year liabilities.
