6.5. Zakat and Other Levies

In addition to direct taxes, corporate entities must account for municipal levies and excise duties. Under the Excises and Salt (Amendment) Act, 2026 (Act No. 76 of 2026), the excise duty rates on bank account balances under Service Code E033.00 have been updated: the rate under Para (a) is raised from BDT 300 to BDT 700, and under Para (b) is raised from BDT 3,000 to BDT 4,000. To protect smaller depositors, the bank balance excise duty exemption threshold has been increased from BDT 3 Lakh to BDT 4 Lakh.