Bangladesh capital gains tax calculator
From income year 2024-25 Bangladesh taxes an individual’s listed shares and units at 15%, with the first Tk 50 lakh of the year’s listed gain exempt. Every other capital asset is added to your total income and taxed at your slab rates when it is sold within five years of purchase, and at 15% after five years. Capital losses are set off only against capital gains and carry forward six assessment years.
Work out the tax on a share, fund, crypto or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies each parcel’s own five-year test and the year’s Tk 50 lakh exemption, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the National Board of Revenue’s Income Tax Act 2023 and the sources each record cites.
Current rules
The rates behind the number
The listed-securities rate and the annual exemption by income year
| Income year | Listed shares and units | Sponsor, director or placement holdings | Annual exemption on listed gains |
|---|---|---|---|
| 2021-22 | Exempt for individual investors | 5% of the gain | Not applicable |
| 2022-23 | Exempt for individual investors | 5% of the gain | Not applicable |
| 2023-24 | Exempt for individual investors | 5% of the gain | Not applicable |
| 2024-25 | 15% of the gain | 10% of the gain | Tk 50 lakh of the year's listed gain |
| 2025-26 | 15% of the gain | 15% of the gain | Tk 50 lakh of the year's listed gain |
| 2026-27 | 15% of the gain | 15% of the gain | Tk 50 lakh of the year's listed gain |
| 2027-28 (planning) | 15% of the gain | 15% of the gain | Tk 50 lakh of the year's listed gain |
Rules and exemptions
| Rule | Value |
|---|---|
| Tax year | 1 July to 30 June, labelled by the year it opens (income year 2026-27 runs 1 July 2026 to 30 June 2027) |
| Individual listed gains to 2023-24 | Exempt under the SRO dated 1 July 2015 (listed stocks, mutual funds, bonds and debentures) |
| Listed shares and units from 2024-25 | 15% of the gain, with the first Tk 50 lakh of the year's listed gain exempt. The exemption is a cliff: at Tk 50 lakh the gain is free, one taka more and the whole gain is taxed |
| Sponsor, director or placement holdings | Section 135 charges the transfer value less the acquisition value and the transfer is not registered until the tax is paid; these holdings never take the Tk 50 lakh exemption |
| Other capital assets held up to five years | Added to your total income and taxed at the regular slab rates |
| Other capital assets held more than five years | 15% of the gain from 2024-25; the lower of your slab tax on the gain and 15% before that |
| Capital losses | Set off only against capital gains; unadjusted losses carry forward six successive assessment years (section 70) |
| Property | A capital asset on the same head. The Act has no principal-private-residence exemption; the personal-effects exclusion covers movable items held for personal use |
| Crypto | No dedicated provision; treated as property of any nature or kind, provisionally |
| Return deadline | The Tax Day, normally 30 November after the income year closes |
| VAT | 15% standard rate; registration once turnover exceeds Tk 8,000,000 in every 12 months |
Tables are built from the source records retrieved 2026-09-19; each links back to the authority page above. The 2027-28 row is the 2026-27 position carried forward: no 2027-28 Finance Act has been published.
Questions
Bangladesh capital gains questions
How much is capital gains tax in Bangladesh?
An individual's gain on shares or units of a company or fund listed with a stock exchange pays 15% from income year 2024-25, with the first Tk 50 lakh of the year's listed gain exempt. The exemption is a cliff, not a bracket: a gain of exactly Tk 50 lakh pays nothing and one taka more makes the whole gain taxable. Sponsor, director and placement holdings are outside the exemption and pay tax under section 135, 15% of the transfer value less the acquisition value from 2025-26. Every other capital asset is added to your total income and taxed at your slab rates when the disposal is not more than five years after acquisition, and at 15% after five years.
Were listed-share gains taxed before 2024?
No. An SRO dated 1 July 2015 exempted individual investors from capital gains tax on listed stocks, mutual funds, bonds and debentures, and it ran to 30 June 2024. Income years 2021-22 to 2023-24 are therefore exempt for listed securities, while a gain on any other capital asset held more than five years paid the lower of the regular slab tax on the gain and 15% of it.
Do losses reduce the tax?
A capital loss can be set off only against capital gains, never against salary, rent or business income, and what you cannot use carries forward to six successive assessment years (section 70 of the Income Tax Act 2023). Losses from an exempt source cannot be set off or carried forward at all.
When is the return due?
An individual reports the income year's capital gains in the annual return due by the Tax Day, normally 30 November after the 30 June close of the income year, unless the NBR extends the date. The income year 2026-27 return is due by 30 November 2027.
How does the Bangladesh tax year work?
Tax year 2026-27 runs 1 July 2026 to 30 June 2027. Bangladesh labels the assessment year one ahead of the income year, so this record's window is income year 2026-27. Source: https://nbr.gov.bd/all-faq/eng.
How is a capital gain computed in Bangladesh?
Current Seventh Schedule (paragraph 1, substituted by S.R.O. No. 383-Law/Income-tax-52/2024 and in force from 1 July 2024, so it governs income year 2026-27): company, fund and trust gains are 15%; an individual's gain on securities of a company listed with a stock exchange is 15%; any other capital gain of an individual is included in total income at the regular slab rates when the disposal is not more than five years after acquisition, and is taxed at 15% when the disposal is after five years. Sources: https://nbr.gov.bd/uploads/acts/Income_tax_act_2023.pdf and https://nbr.gov.bd/regulations/acts/finance-acts/eng.
Which rates apply to an individual's listed securities?
Capital gain is income from the transfer of ownership of a capital asset (Income Tax Act 2023, sections 57 to 59). The computation is the higher of the amount received or accrued and the fair market value on the date of transfer, less the cost of acquisition (transfer expenses, purchase price and development cost; an asset taken by gift, bequest, inheritance or trust takes fair market value at the date of ownership as its cost) - sections 58 and 61. Source: https://nbr.gov.bd/uploads/acts/Income_tax_act_2023.pdf.
The Tk 50 lakh exemption and who it excludes
Capital losses may be set off only against capital gains, never against salary, rent, business or other income, and an unadjusted capital loss carries forward to successive six assessment years (section 70(2) table and section 70(5)). A loss from a source whose income is exempt may not be set off or carried forward at all (section 70(3)). Source: https://nbr.gov.bd/uploads/acts/Income_tax_act_2023.pdf.
What about sponsor, director and placement holdings?
Property (land and buildings) is a capital asset for an individual and runs this same capital-gains head. No principal-private-residence exemption and no two-of-five-years rule was located in the Act: the personal-effects exclusion covers wearing apparel, jewellery, furniture, fixtures, handicraft, equipment and vehicles held for personal use, not land or buildings. Source: https://nbr.gov.bd/uploads/acts/Income_tax_act_2023.pdf.
How are other capital assets taxed?
Crypto: 'property of any nature or kind' falls inside the capital-asset definition, but no crypto-specific rate, holding-period test or NBR classification was located, so this record treats a digital asset like any other capital asset and the app flags the treatment as provisional. A trading activity may instead be business income. Source: https://nbr.gov.bd/uploads/acts/Income_tax_act_2023.pdf.
How do capital losses work in Bangladesh?
Filing and payment: an individual reports the year's capital gains in the annual income-tax return for assessment year 2027-28, due by the Tax Day, normally 30 November 2027 for the income year ended 30 June 2027, unless extended. Source: https://nbr.gov.bd/all-faq/eng.