If your company is incorporated in Bangladesh — or is in the process of incorporating — this is the complete compliance calendar for FY 2026-27 (1 July 2026 to 30 June 2027). It covers every statutory deadline: corporate income tax, withholding tax deposits and returns, RJSC annual filings, VAT obligations, trade license renewal, BIDA annual reporting, and Bangladesh Bank FDI returns. Miss any of these and you’re looking at financial penalties, director liability, or blocked remittance approvals.
We’ve structured this calendar by regulatory category so your finance manager and compliance officer can each take ownership of their area. Each section gives you the summary table first, then the legal detail — including the exact Act section, penalty, and how it applies to your specific entity type.
Categories covered: Corporate Income Tax (NBR), RJSC Corporate Governance, VAT and Withholding VAT (NBR), Trade License (City Corporation), BIDA Annual Reporting, and Bangladesh Bank FDI Returns.
Corporate tax compliance (income tax) calendar
Every company operating in Bangladesh has income tax obligations under the Income Tax Act, 2023. This applies to private limited companies, subsidiary companies, branch offices, and liaison offices. Liaison offices are generally not liable for corporate income tax if they generate no revenue in Bangladesh, but withholding tax obligations apply to all entity types for salary payments and supplier payments.
If you haven’t set up your company yet, read our guide on types of company registration in Bangladesh before you continue. The entity type you choose affects which of the obligations below apply to you.
The table below summarises all income tax compliance obligations for FY 2026-27. Detailed rules and penalties for each item follow.
| Compliance Area | Frequency | Due Date |
| Advance Tax | Quarterly | 15th Sep, 15th Dec, 15th Mar, 15th Jun |
| Withholding Tax Deduction | Regular | At the time of making payment or receiving payment |
| Withholding Tax Deposit | Monthly | Within 2 weeks from end of month (Jul–May); within the month for June |
| Withholding Tax Return | Quarterly | 25th Oct, 25th Jan, 25th Apr, 25th Jul |
| Corporate Tax Return | Annual | 15th day of 9th month from end of financial year, or 15th September — whichever is later |
| Employee Tax Statement | Annual | 25th April |
| Statement of Yearly Salary Payments | Annual | 25th October |
| Transfer Pricing Return | Annual | Along with annual corporate tax return |
Advance tax
Section 154 of the Income Tax Act, 2023 requires a taxpayer whose latest assessed taxable income exceeds BDT 600,000 to pay advance tax in 4 equal quarterly instalments. The amount is calculated based on the latest assessed tax liability, after adjustment for any advance income tax already paid through withholding tax mechanisms.
| Deadline | Amount to be paid |
| 15th September | 25% |
| 15th December | 25% |
| 15th March | 25% |
| 15th June | 25% |
If the total advance tax paid during the income year is less than 75% of the final tax liability for that year, the taxpayer may be subject to interest on the shortfall. Interest applies at a simple rate of 10% per annum on the differential amount.
Where the income tax return is not filed within the prescribed due date, the applicable interest rate on the advance tax shortfall may increase by 50%, resulting in an effective interest rate of 15% per annum.
Withholding tax deduction
Part 7 of the Income Tax Act, 2023 governs withholding tax obligations in Bangladesh and covers 2 areas: (i) deduction of tax at source when making payments and (ii) collection of tax at source when receiving payments, including transactions involving non-residents. These provisions apply to salaries, supplier and service provider payments, payments to non-residents, import-stage transactions, and transfers of assets and shares.
Non-compliance triggers the consequences under Section 56 of the Income Tax Act, 2023. Any expenditure incurred without complying with withholding tax provisions may be disallowed as a deductible expense and treated as ‘Special Business Income.’ That income becomes taxable at the applicable corporate tax rate — regardless of whether the taxpayer enjoys a tax holiday, reduced tax rate, or any other fiscal incentive.
Withholding tax deposit
Under Part 07 of the Income Tax Act, 2023, every withholding entity must deposit the tax deducted or collected into the Government Treasury within the prescribed timeline. These rules come from the Withholding Tax Rules, 2024.
| Time of tax deduction or collection | Deposit deadline |
| Period from July to May | Within 2 weeks from the end of the month of deduction |
| 1 June to 20 June | Within 7 days of deduction |
| 21 June to 29 June | Within the next day of deduction |
| 30 June | On the same day |
Where tax deducted or collected at source is not deposited within the prescribed time, simple interest applies at 2% per month, subject to a maximum of 24 months, on the amount short-deposited or deposited late. In addition, failure to deposit tax at source may expose the defaulting entity to imprisonment for up to 1 year under Section 315 of the Income Tax Act 2023.
Common mistake — TDS deposit and TDS return are 2 separate obligations Many companies deposit withholding tax on time but miss the separate quarterly withholding tax return. Depositing TDS does not satisfy the return filing requirement. Both are due independently, on different dates.
Withholding tax return
Under Section 177 of the Income Tax Act, 2023, withholding tax returns must be submitted quarterly — covering each 3-month period — within these deadlines:
| Deadline | Covers the months of |
| 25th October | July, August and September |
| 25th January | October, November and December |
| 25th April | January, February and March |
| 25th July | April, May and June |
Under Section 186, the Deputy Commissioner of Taxes may select a withholding tax return for audit. For non-filing of the quarterly return, the authority may impose a penalty equal to the higher of 10% of the last assessed tax liability or BDT 5,000.
Corporate tax return
Under Section 166 of the Income Tax Act, 2023, the annual income tax return is due by the 15th day of the 9th month following the end of the financial year or 15 September — whichever is later. Bangladesh’s standard financial year runs July to June. A company requiring group consolidation may follow a different tax period, subject to approval from the respective Deputy Commissioner of Taxes.
The law provides incentives for early filing and imposes additional tax for late filing:
| Return filing time | Incentive or additional tax |
| Filing at least 2 months before the deadline | Incentive: lower of 5% of tax payable or BDT 25,000 |
| Filing after the deadline | Additional Tax: higher of 2% of tax payable or BDT 25,000 |
For non-filing of the return, the authority may impose a penalty equal to the higher of 10% of the last assessed tax liability or BDT 5,000.
We handle corporate tax filing for foreign-invested companies in Bangladesh. See our tax services for details.
Employee tax statement
Employers must submit detailed information on employees’ annual income tax returns together with the quarterly withholding tax return for April each year, in accordance with Schedule Cha.
Statement of yearly salary payments
Employers must furnish a detailed statement of annual salary payments made to each employee — including the amount of TDS deducted at source — together with the quarterly withholding tax return for October, as prescribed under Schedule Ca.
Transfer pricing return
Under Section 238 of the Income Tax Act 2023, taxpayers with international transactions with related parties must file an Annual Transfer Pricing Return with their corporate tax return. Non-compliance attracts a penalty of 2% of the total value of the relevant international transactions under Section 278.
For foreign-invested companies in Bangladesh, transfer pricing applies whenever your Bangladesh entity transacts with its parent company, holding company, or any related entity abroad. This includes management fees paid to a parent company, loans from related parties, royalties for IP or trademarks, procurement from a group company, and cross-border service charges.
NBR (National Board of Revenue) has been actively auditing transfer pricing cases since 2023. If pricing isn’t documented at the time of the transaction, NBR can disallow the expense and assess additional tax at the standard corporate rate.
The 2 core documents you need to maintain contemporaneously:
Master File: group-level overview of business operations, global transfer pricing policy, and all related party transactions.
Local File: Bangladesh-specific analysis of each related party transaction with arm’s length benchmarking.
Transfer Pricing — act before NBR does If your Bangladesh entity pays management fees, royalties, or service charges to a related party abroad, talk to us before your first transfer pricing return. Documentation must be in place before you file — not after an audit notice arrives.
RJSC and corporate governance compliance calendar
Companies incorporated with RJSC (Registrar of Joint Stock Companies and Firms) under the Companies Act 1994 must meet these annual obligations. This primarily applies to private limited companies and subsidiary companies. Branch offices and liaison offices are registered with RJSC separately and follow different annual filing requirements — there’s no AGM requirement for either.
| Particulars | Timeline | Remarks / Return Forms |
|---|---|---|
| Notice of AGM | 21 clear days notice required. Shorter notice allowed if all members consent. | Notice, signed by the authorised person. |
| Holding of Annual General Meeting (AGM) |
|
Minutes signed by Chairman of the meeting. |
| Annual Return to RJSC (list of members and summary) | Within 21 days after the date of AGM each year. | Schedule-X |
| Audited financial statements to RJSC | Within 30 days from date of AGM. In practice, submitted together with the Annual Return. | Audited financial statements. |
| Appointment of auditor |
|
Form-23B signed by auditor. |
| Dividend payment | Within 2 months from date of declaration. | Apply for remittance to shareholders with required documents through AD Bank. |
| Notice of Board Meeting | At least 7 days before scheduled meeting. Shorter notice permitted if majority of board members agree. | Notice, signed by authorised person. |
| Holding of Board Meeting | At least once every 3 months; minimum 4 meetings per year. | Minutes signed by Chairman of the meeting. |
| Notice of registered office to RJSC | Within 28 days after establishment or change of registered office. | Form-VI and board resolution. |
| Notice of increase in share capital or number of members | Within 15 days from date of passing the resolution. | Form-IV, Form-VIII and EGM resolution. |
| Return of allotment to RJSC | Within 60 days from date of allotment. | Form-XV and resolution. For foreign nationals, original encashment certificate required. |
| Share certificate issue | Within 90 days after allotment of shares; within 15 days after registration of a share transfer. | Share certificate. Update share register. |
| Special or Extraordinary General Meeting (EGM) resolution | Within 15 days from date of passing the special/extraordinary resolution. | Form-VIII and resolution. |
| Consent of directors to act | Within 30 days from date of appointment. | Form-IX |
| Particulars of directors to RJSC | Within 14 days of any change in directorship structure. | Form-XII |
Practical tip Schedule your AGM well before the statutory deadline. You need time after the AGM to prepare and submit the Schedule X return and audited financial statements within the 21-day and 30-day windows. Late filing can incur daily fines for directors.
Value added tax (VAT) compliance calendar
VAT obligations under the VAT and Supplementary Duty Act, 2012 apply to all VAT-registered businesses in Bangladesh. If your company’s annual turnover exceeds BDT 3 crore, VAT registration with NBR is mandatory. Branch offices and liaison offices are also required to register for VAT if they make taxable supplies or incur VAT-applicable expenditures.
| Compliance area | Frequency | Due date |
| Withholding VAT Deduction | Regular | At the time of making payment |
| Withholding VAT Deposit | Monthly | Within 7 days from the end of the month |
| Withholding VAT Return | Quarterly | Registered/enlisted/registrable persons: 15th after end of quarter Government, semi-govt, autonomous bodies, banks, insurance & nil filers: 20th after end of quarter |
| Submission of Annual Audit Report | Annual | 15th January |
Common mistake — VAT deposit and VAT return are 2 separate obligations Many companies deposit withholding VAT on time but miss the quarterly VAT return. The withholding entity must deposit withheld VAT by the 7th of the following month AND file the quarterly return by the 15th or 20th after each quarter. Two deadlines, two different actions.
Withholding VAT deduction
Under the VAT and Supplementary Duty Act, 2012 and the relevant VAT withholding SROs, designated withholding entities must deduct VAT at source when making payments for specified goods or services. This obligation applies whether or not the supplier has issued a Mushak 6.3 (Tax Invoice). Failure to deduct and deposit VAT at source may result in the withholding entity being held liable for the unpaid VAT, recoverable with delay interest at 2% for every 6-month period of delay.
Withholding VAT deposit
VAT deducted at source must be deposited into the Government Treasury by the 7th day of the month following the month of deduction.
Where VAT deducted at source is not deposited within the prescribed timeframe, simple interest at 2% for every 6-month period of delay applies, up to a maximum of 24 months. In addition, failure to deposit may expose the defaulting entity to a penalty of up to BDT 25,000 under Section 85 of the VAT and Supplementary Duty Act, 2012.
Withholding VAT return
As per the latest amendments introduced through the Finance Act 2026 to the VAT and Supplementary Duty Act, 2012, registered taxpayers may submit VAT returns on a quarterly basis, within 15 days from the end of every 3 tax periods. Government entities, semi-government entities, autonomous bodies, banks, insurance companies, and nil return filers may submit within 20 days from the end of the respective quarter. Failure to file within the prescribed timeframe may result in a penalty of BDT 2,000 for each month of default.
Submission of annual audit report
Pursuant to Section 90(Ka) of the VAT and Supplementary Duty Act, 2012, every registered limited company must submit its audited financial statements along with the VAT return for the December quarter. The deadline is 15 January. For our statutory audit services, see how we handle this for foreign-invested companies.
Upon application and approval by the relevant VAT authority, the submission period may be extended for up to 6 months. Failure to submit within the prescribed or extended timeframe results in non-compliance with the statutory requirements of the VAT law.
Trade license & local government compliance calendar
All businesses operating in Bangladesh — private limited companies, subsidiaries, branch offices, and liaison offices — must hold a valid Trade License from the relevant city corporation, municipality (pouroshava), or union council. Without a current trade license, your company can’t maintain a business bank account in Bangladesh.
| Deadline | Local compliance obligation |
| 30 June 2027 | Trade License Renewal: renew your trade license by 30 June each year. The new licensing year begins 1 July. For FY 2026-27, this means renewing for the 2027-28 license period by 30 June 2027. Best practice: initiate renewal in early June. A valid trade license must be on display at your premises from 1 July. |
Local authorities may impose fines or late fees for late renewal. In Dhaka and other city corporation areas, operating without a current license can lead to inspections or temporary sealing of the establishment. Always keep copies of your renewed license as proof for bank, tender, or regulatory requirements.
FDI & Bangladesh Bank filings
Foreign-invested companies in Bangladesh must submit quarterly FDI reports to Bangladesh Bank (the central bank). These reports track inbound foreign equity, reinvested earnings, inter-company loans, and remittances. Your Authorised Dealer (AD) bank handles the physical submission — but the accuracy and timeliness of the data are your responsibility.
| Due date | FDI reporting obligation (Bangladesh Bank) |
| 20 Oct 2026 | Q1 FDI Report: submit the FDI return for July–September 2026 by 20 October 2026. Report any new foreign equity inflows or outflows using Form FI-1 through your AD bank. Includes capital brought in, shareholder information, and supporting documents. |
| 20 Jan 2027 | Q2 FDI Report: submit the return for October–December 2026 by 20 January 2027. Even with no new foreign investment in the quarter, a nil statement may be required. AD banks forward these to Bangladesh Bank’s Statistics Department. |
| 20 Apr 2027 | Q3 FDI Report: submit the return for January–March 2027 by 20 April 2027. Include any retained earnings, inter-company loans, or dividends repatriated. |
| 20 Jul 2027 | Q4 FDI Report: submit the return for April–June 2027 by 20 July 2027. This captures the cumulative FDI position at fiscal year-end. Note: Bangladesh Bank requires these reports within 20 days of quarter-end. Companies must also upload data via the online RIT portal within 1 month of quarter-end. |
Bangladesh Bank issued SD Circular 02/2023 tightening deadlines and procedures. Non-compliance or late reporting can lead to warnings or difficulties in obtaining future remittance approvals. Coordinate with your AD bank’s foreign exchange department at least 1 week before each 20th deadline.
BIDA annual progress report
BIDA (Bangladesh Investment Development Authority) requires all companies registered under its framework — including branch offices and liaison offices — to submit an Annual Progress Report each year.
The Annual Progress Report covers: total investment made to date, employment details (local and foreign nationals), activities undertaken during the year, and plans for the coming year.
The deadline is within 3 months of the end of the fiscal year — by 30 September 2026 for FY 2025-26. For FY 2026-27, submit by 30 September 2027.
Failing to submit puts your BIDA registration renewal at risk. It can also block work permit approvals for foreign employees, since BIDA cross-checks annual report status before processing permits.
BIDA Annual Progress Report is often missed Most compliance calendars given to foreign companies focus on NBR and RJSC obligations. BIDA’s annual reporting requirement is frequently omitted. If your company has BIDA registration, this is a mandatory annual filing.
Common compliance mistakes we see from foreign-invested companies
1. Paying advance tax but not filing the quarterly withholding tax return. Both are required independently. Depositing TDS does not satisfy the return filing obligation.
2. Assuming the Trade License renews automatically. It doesn’t. You must apply and pay before 30 June each year.
3. Missing the BIDA Annual Progress Report. Most compliance calendars don’t include it. If you have BIDA registration, this is a mandatory annual filing.
4. Filing the FDI report through the AD bank but forgetting the online RIT portal upload. Bangladesh Bank requires both — the hard copy through the bank and the data upload on the portal within 1 month of quarter-end.
5. Not filing a nil FDI return for quarters with no new investment. Some AD banks say it’s optional. Bangladesh Bank’s requirement is that the return must be filed regardless.
6. Leaving Transfer Pricing documentation until after an audit notice arrives. NBR has been proactive since 2023. Documentation must be in place before you file, not assembled after NBR selects you.
7. Treating VAT deposit and VAT return as one task. They’re on different deadlines and different systems. Deposit by the 7th of the following month; return by the 15th or 20th after each quarter.
Frequently asked questions
When is the corporate income tax return deadline in Bangladesh?
For companies with a July-June fiscal year, the corporate tax return is due by 15 March of the following calendar year (15th day of the 9th month after year-end). If 15 September falls later, that date applies. Filing at least 2 months early earns a tax incentive of the lower of 5% of tax payable or BDT 25,000.
Do liaison offices in Bangladesh need to file income tax returns?
Liaison offices that generate no income in Bangladesh are generally not liable for corporate income tax. But withholding tax obligations apply to all salary and supplier payments. Your specific liability depends on the activities your liaison office actually carries out. Consult an ICAB-registered tax practitioner to confirm.
What is the penalty for late VAT return filing in Bangladesh?
A penalty of BDT 2,000 applies for each month of default in failing to file the quarterly VAT return. Late deposit of withheld VAT attracts 2% simple interest for every 6-month period of delay, up to a maximum of 24 months, plus a penalty of up to BDT 25,000 under Section 85 of the VAT and Supplementary Duty Act, 2012.
What is the FDI reporting deadline for foreign companies in Bangladesh?
Foreign-invested companies must submit quarterly FDI reports to Bangladesh Bank through their Authorised Dealer bank within 20 days of quarter-end. Deadlines: 20 October, 20 January, 20 April, and 20 July. Companies must also upload data via the online RIT portal within 1 month of quarter-end. Both submissions are required.
Does a branch office in Bangladesh need to hold an AGM and file with RJSC annually?
Branch offices don’t hold AGMs but do have annual RJSC filing requirements — audited financial statements and an annual return using different forms from those for private limited companies. Branch offices must also submit BIDA Annual Progress Reports and quarterly Bangladesh Bank FDI returns.
Conclusion
Managing compliance across NBR, RJSC, city corporations, Bangladesh Bank, and BIDA simultaneously is what foreign companies most commonly get wrong in Bangladesh — not because the rules are unclear, but because no one has pulled them into one place.
This calendar covers every deadline. We handle all of them for foreign-invested companies through our KAC Corporate Compliance Architecture — tracking every obligation, filing every return, and giving you documented proof of compliance across all 5 regulatory bodies.
If you’d like to talk through your company’s current compliance status, we offer a free initial consultation. We give you honest answers and realistic timelines before you commit to anything.
