Corporate tax in Bangladesh is 35 per cent for public companies and 40 per cent for privately owned companies, banks and financial institutions. Personal tax ranges from 10 to 25 percent.

No distinction is made for the purposes of corporate income tax between foreign owned companies and Bangladeshi owned companies, although some firms may qualify for a tax holiday in the initial years after entering Bangladesh.

A 15 per cent Value Added Tax (VAT) is assessed on the duty-paid value of most imports. Basic necessities are exempt from VAT.

A five per cent Advanced Income Tax is assessed on tariff value of most import.