6.2. Corporate Income Tax Rates and Compliance

The Finance Act 2026 maintains a highly competitive, compliant-linked Corporate Income Tax (CIT) rate matrix. For standard Non-Publicly Traded Companies, the standard rate is 27.5%, concessionally reduced to 25.0% for companies that execute all commercial receipts, revenues, and investments via formal bank transfers. For Publicly Traded Companies listing over 10% of their paid-up capital, the rate is 22.5%, reduced to 20.0% with banking compliance. Private universities, engineering, medical, and IT colleges enjoy a concessional rate of 5.0%. Crucially, under Section 30 rules, any single local commercial expenditure exceeding BDT 500,000, or annual expenditures exceeding BDT 3,600,000, must be executed entirely via bank transfer to preserve these concessional rates.