For the fiscal years 2024-25 and 2025-26, the Bangladesh Government’s Income Tax Act has set separate tax rates for certain taxpayers, including trusts, funds, individuals, cooperative societies, and private universities.
According to the Income Tax Ordinance of the Government of Bangladesh, different tax rates will be applicable to certain taxpayers in the tax years 2024-25 and 2025-26. Below are the tax rates prescribed for different types of taxpayers:
| SL | Taxpayer type | Tax rate | Comments/Terms |
| 1 | In the case of all other taxpayers who are not residents of Bangladesh (other than non-resident Bangladeshis), except companies and individuals-associations | 30% | Applicable on total income |
| 2 | The income earned from the business of a taxpayer who is not a company but a manufacturer of all types of tobacco products including cigarettes, bidis, jordas, guls | 45% | Applicable on total income |
| 3 | In the case of trusts, funds, partnerships and other taxable entities other than companies | 27.5% | Provided that, if all types of income and receipts in the relevant income year and all types of expenses and investments exceeding 5 (five) lakh taka in each single transaction and exceeding 36 (thirty-six) lakh taka in total annually are made through bank transfer, the above tax rate shall be 25% of the said income. |
| 4 | In the case of a Cooperative Society registered under the Cooperative Societies Act, 2001 (Act No. 47 of 2001) | 20% | Applicable on total income |
| 5 | Private universities, private medical colleges, private dental colleges, private engineering colleges or private colleges exclusively engaged in teaching information technology | 15% | Applicable on total income |
The government has set tax rates for various types of organizations and institutions to maintain fiscal governance and a fair tax structure. It is important for taxpayers to be aware of these rates while filing their income tax returns.
