A TIN and a BIN are not 2 versions of the same registration. They sit with different taxes, carry different digit counts, and arrive at different points in your setup.
- TIN is your 12-digit Taxpayer’s Identification Number, issued by the NBR (National Board of Revenue) for income tax. Every company needs one.
- BIN is your 13-digit Business Identification Number, issued by the NBR for VAT. You need one once you cross the VAT threshold or fall into a mandatory category.
The order matters more than the difference. TIN comes first. Your e-TIN certificate is one of the documents the VAT registration application asks you to upload, so a company that applies for a BIN before it holds a TIN simply cannot complete the form.
Which one you need, and what the application asks for, is set out in the e-VAT registration process. We obtain both as part of company setup and handle the VAT side under indirect tax services.
TIN and BIN side by side
| TIN | BIN | |
|---|---|---|
| Full name | Taxpayer’s Identification Number | Business Identification Number |
| Digits | 12 | 13 |
| Tax it belongs to | Income tax | VAT |
| Who needs it | Every company, plus individuals in specified categories | Businesses above the VAT threshold, and specified categories at any turnover |
| Where you apply | secure.incometax.gov.bd | The NBR e-VAT system |
| Government fee | None | None |
| When in the setup | Straight after incorporation | After the TIN, before your first taxable supply |
Both are free. Neither is a licence, and neither replaces your Trade Licence or your Certificate of Incorporation.
The order your registrations come in
New foreign-owned companies get this wrong by attempting registrations in parallel to save time.
- Certificate of Incorporation from RJSC
- Trade Licence from the local city corporation or municipality
- TIN, which the NBR issues on the strength of the company documents
- BIN, whose application asks for the Certificate of Incorporation, the MOA and AOA, the Trade Licence and the e-TIN certificate
Each step feeds the next. The full incorporation sequence that produces steps 1 and 2 is in the RJSC incorporation sequence.
There’s one practical exception worth knowing. A branch or liaison office adds its BIDA permission letter to the BIN application, on top of the documents above.
Who needs a TIN, and who needs a BIN
The TIN is unconditional. A company that made no sales, holds no stock and employs nobody still has an income tax return to file, and it files under a TIN.
The BIN depends on turnover and activity.
| Annual turnover | What applies |
|---|---|
| Below BDT 3 million (30 lakh) | Outside both schemes. Voluntary registration permitted |
| BDT 3 million to BDT 5 million | Turnover tax at 4%, with an Enlistment Certificate |
| Above BDT 5 million (50 lakh) | Full VAT registration and a 13-digit BIN |
Turnover is not the only trigger. A BIN is compulsory at any turnover for importers and exporters, for anyone supplying against a tender, for specified goods and services, and for the branch or liaison office of a foreign company.
That last one catches foreign entrants repeatedly. A liaison office earns nothing in Bangladesh by definition, so VAT feels irrelevant. The obligation attaches to the entity type, not to the revenue.
The full document list and the e-VAT steps sit with the registration itself.
What each number is used for
Your TIN is what you transact with the income tax system through. You file the annual return under it, deposit advance tax against it, and register on the NBR e-Return system with it, which also requires a biometric-verified mobile number. What that annual filing involves is covered in filing the company tax return.
Your BIN does considerably more than let you charge VAT. Bangladesh has wired it into a list of processes that have nothing to do with tax. You must furnish it to:
- Open an account with a bank or non-banking financial institution
- Renew a Trade Licence
- Open a mobile financial service merchant account
- Take membership of a trade association
- Obtain utility connections
- Register a vehicle with the BRTA (Bangladesh Road Transport Authority)
Importers face a stricter version. An importer has to hold the 13-digit VAT registration certificate itself, rather than simply quote the number.
Staying below the VAT threshold deliberately carries a cost beyond VAT. Without a BIN you can’t renew your Trade Licence or open a merchant account.
4 confusions we correct most often
1. Treating the BIN as optional below the threshold
It is optional as a VAT matter and effectively compulsory as an operating matter. The banking, Trade Licence and utility requirements apply regardless of why you hold the number.
2. Applying for the BIN first
The BIN application asks for the e-TIN certificate. Starting there means stopping there.
3. Confusing the Enlistment Certificate with a BIN
The BDT 3 million to BDT 5 million band gets an Enlistment Certificate and pays 4% turnover tax. That is not a 13-digit BIN and does not carry the same rights or obligations.
4. Using a personal TIN for the company
A director’s individual TIN and the company’s TIN are separate registrations on separate taxpayers. A company filing under a director’s number is not filing.
Getting both numbers in the right order
We obtain the TIN and, where the company needs it, the BIN as part of every incorporation we handle, sequenced so neither application stalls waiting on the other. For companies that have crossed the VAT threshold mid-year and need to regularise, we handle the registration and the back position together.
For registration, or a check on whether your turnover has already crossed the line, talk to our team.
Thresholds and requirements reflect the VAT and Supplementary Duty Act 2012 and the Income Tax Act 2023 as currently applied. Both change with each Finance Act. Confirm your position with a qualified adviser before registering.
Frequently asked questions
What is the difference between TIN and BIN in Bangladesh?
A TIN is a 12-digit Taxpayer’s Identification Number used for income tax, and every company needs one. A BIN is a 13-digit Business Identification Number used for VAT, required once turnover passes BDT 5 million or the business falls into a mandatory category.
Which comes first, TIN or BIN?
The TIN. Your e-TIN certificate is one of the documents the VAT registration application requires, alongside the Certificate of Incorporation, the MOA and AOA, and the Trade Licence. A BIN application cannot be completed without the TIN already in hand.
Does every company in Bangladesh need a BIN?
No. A BIN is required above BDT 5 million of annual turnover, and at any turnover for importers, exporters, suppliers against tender, specified goods and services, and the branch or liaison office of a foreign company. Any other business may still register voluntarily.
How much does TIN or BIN registration cost in Bangladesh?
Nothing. No government fee applies to either registration. The TIN is obtained through the NBR portal at secure.incometax.gov.bd, and the BIN through the NBR e-VAT system, which issues the 13-digit number straight to your registered email address on submission of the form.
Can a company use a director’s personal TIN?
No. A company and its directors are separate taxpayers holding separate Taxpayer’s Identification Numbers. Filing a company return under a director’s personal TIN doesn’t discharge the company’s own obligation, and the company still counts as unfiled for that assessment year.
