Bangladesh Finance Act 2026 Enacted Including Various Rate Changes and Other Measures

The Bangladesh National Board of Revenue (NBR) has published the Finance Act 2026, which was enacted on 30 June 2026 and contains the measures of the National Budget for 2026-27. Some of the main tax measures of the act included the following:

• The corporate tax rates are set for five years, from assessment years 2026-27 to 2030-31, with reduced rates for certain taxpayers if meeting the condition that all transactions are conducted through bank transfers:
  • publicly traded companies that have…