DoubleTaxationImpostos sobre o salário: Bangladesh
Quanto se paga de impostos e contribuições sobre um salário (Bangladesh), quanto sobra líquido e quais regimes tributários especiais existem.
Cálculo para um salário bruto de € 60.000 por ano
| Salário bruto | BDT 8.620.614 ≈ € 60.000 |
|---|---|
| Imposto de renda | |
| Income tax | BDT 2.046.184 ≈ € 14.242 |
| Salário líquido | BDT 6.574.430 ≈ € 45.758 |
| Custo total para o empregador | BDT 8.620.614 ≈ € 60.000 |
Só é considerada uma parte dos tributos e encargos diretos do país: o imposto de renda sobre o trabalho e as contribuições obrigatórias. Não são considerados: impostos sobre o patrimônio e os imóveis; impostos sobre dividendos, juros e outros rendimentos de capital; impostos sobre heranças e doações; tributos indiretos como o IVA, os impostos seletivos e os impostos de importação.
Este país não consta do relatório Taxing Wages da OCDE; o cálculo é nosso e segue a mesma metodologia.
Regimes tributários especiais
Esses regimes não estão incluídos no cálculo acima: cada um tem condições próprias.
Exemption of income from freelancing and content creation (Sixth Schedule, Part 1, Income-tax Act 2023, as amended by Finance Act 2026)
Para quem: Individuals earning income as freelancers or digital content creators.
Under para 21(q) of Part 1 of the Sixth Schedule, as substituted by the Finance Act 2026 (s. 157(b): 'freelancing and content creation'), income from freelancing and content creation is exempt until 30 June 2027 (the para 21 period, 1 July 2024 – 30 June 2027), provided all income (receipts) of the business is received 100% through bank transfer (para 21 proviso, as substituted by the Finance Ordinance 2025, s. 134(a)(4)).
Exemption of income from software development and Information Technology Enabled Services (ITES) (Sixth Schedule, Part 1, Income-tax Act 2023)
Para quem: Resident or non-resident Bangladeshi individuals running a listed IT business (software development, SaaS, cyber security, data analytics, mobile apps, web, digital design, data entry, call centres, IT freelancing and others).
Income from the 19 IT activities listed in para 21 of Part 1 of the Sixth Schedule is excluded from total income for 1 July 2024 – 30 June 2027, provided all income (receipts) of the business is received 100% through bank transfer.
Base legal: Income-tax Act 2023, Sixth Schedule, Part 1, para 21 and proviso; s. 163(5)(b)
Exemption of 50% of export income of individuals, firms and Hindu undivided families (Income-tax Act 2023)
Para quem: Individuals (and firms, Hindu undivided families) exporting goods.
50% of income from exporting goods is exempt; the rest is taxed at the regular slab rates. Conditions apply under the Act.
Exemption of income earned abroad by a Bangladeshi citizen (Income-tax Act 2023)
Para quem: Bangladeshi citizens earning income abroad.
Income a Bangladeshi citizen earns abroad is excluded from total income if it is brought into Bangladesh under the foreign-remittance laws (para 17 of Part 1 of the Sixth Schedule).
Base legal: Income-tax Act 2023, Sixth Schedule, Part 1, para 17; s. 166(1)(d); s. 167(2)
Turnover tax on gross receipts of business or profession (Income-tax Act 2023, as amended by Finance Act 2026)
Para quem: Persons with income from business or profession (except excluded activities).
Not a relief but a minimum tax: where regular tax is lower, 1% of gross receipts is payable (separate rates for tobacco, beverages, telecom operators); the excess may be carried forward.
Base legal: Income-tax Act 2023, s. 163(6) and provisos, as substituted by Finance Act 2026, s. 91
Exemption of capital gains on listed shares and units up to Tk 50 lakh (Sixth Schedule, Part 1, para 36, Income-tax Act 2023)
Para quem: Individuals selling shares or units of listed companies or BSEC-approved funds (not sponsors, directors or placement holders).
Capital gains up to Tk 50 lakh a year from transferring listed shares or fund units are excluded from total income; gains above that are taxed.
Base legal: Income-tax Act 2023, Sixth Schedule, Part 1, para 36
Exemption of interest on Pensioners' Savings Certificates (Sixth Schedule, Part 1, para 9, Income-tax Act 2023)
Para quem: Retired individuals holding Pensioners' Savings Certificates (Pensioner Sanchayapatra).
Interest on Pensioners' Savings Certificates is excluded from total income if the total investment in them at the end of the income year does not exceed Tk 5 lakh.
Base legal: Income-tax Act 2023, Sixth Schedule, Part 1, para 9
Residência fiscal
Critérios de residência fiscal: Bangladesh
- Você esteve em Bangladesh pelo menos 183 dias no ano de renda — nos termos da s. 2(45)(a)(1) do Income Tax Act, 2023, é residente. Bangladesh tributa todos os seus rendimentos obtidos ou recebidos dentro e fora de Bangladesh, inclusive rendimentos do Brasil (s. 26).
- Você esteve em Bangladesh pelo menos 90 dias no ano de renda e pelo menos 365 dias no total nos 4 anos anteriores — nos termos da s. 2(45)(a)(2) do Income Tax Act, 2023, é residente. Bangladesh tributa todos os seus rendimentos obtidos ou recebidos dentro e fora de Bangladesh, inclusive rendimentos do Brasil (s. 26).
Premissas
- Cálculo pela metodologia da OCDE (Taxing Wages): imposto de renda, incluindo tributos locais, e contribuições do empregado; pessoa solteira sem filhos, ano-calendário de 2026, câmbio do BCE de 2 de janeiro de 2026.
- Tax year 2026-27 (1 July 2026 – 30 June 2027); rates under the Finance Act 2026 (Schedule 2, Part 1, para A), identical for tax years 2026-27 and 2027-28.
- Resident, general taxpayer (man under 65, no disability, not a new taxpayer): tax-free threshold Tk 400,000; festival bonuses are included in gross salary.
- The lesser of one-third of employment income or Tk 500,000 is automatically excluded from employment income.
- The investment rebate (section 78, Income-tax Act 2023) is excluded because it depends on voluntary investments.
- Minimum tax Tk 5,000 (where income exceeds the tax-free threshold) is uniform nationwide; there is no local income tax in Dhaka.
- There is no compulsory state social insurance for private-sector employees: a private-sector establishment may set up a provident fund under the Labour Act 2006 and must do so only if it has at least 100 permanent workers and at least two-thirds of them demand it in writing; it is released from this duty if it enrols willing workers in the Universal Pension Scheme 'Progoti' (contributions 50% employer, 50% worker). Where a fund exists, the employee pays 7–8% of basic wage and the employer the same. The fund is not a state scheme, and the Universal Pension Scheme is voluntary. No employee or employer contributions are included.
- Tributos locais — localidade: Dhaka
- Período de apuração: 2026-07-01 – 2027-06-30
- Câmbio: 1 EUR = 143.6769 BDT (Bangladesh Bank, Exchange Rate of Taka, cross rate EUR/BDT on 01/01/2026 (mid of bid 143.6414 and ask 143.7123); ECB does not publish BDT, 01/01/2026)
Fontes
- Finance Act 2026 (Bangladesh Gazette, 30 June 2026), Schedule 2, Part 1, para A: tax rates for tax years 2026-2027 and 2027-2028, threshold Tk 400,000, minimum tax Tk 5,000
- Income-tax Act 2023 (Act No. 12 of 2023)
- Finance Ordinance, 2025 (Ordinance No. 28 of 2025, Bangladesh Gazette Extraordinary, 2 June 2025), s. 134(a)(7), p. 5947 — Income Tax Act, 2023, Sixth Schedule, Part 1, para 27: 'Tk 4 lakh 50 thousand' replaced by 'Tk 5 lakh' (exclusion of the lesser of one-third of employment income or Tk 5 lakh), in force from 1 July 2025
- Finance Act, 2026 (Act No. 96 of 2026, Bangladesh Gazette Extraordinary, 30 June 2026), Schedule 2, Part 1, Para A — rates for tax years 2026-27 and 2027-28 (p. 20424–20425) and Para D(2) — 30% for non-residents other than non-resident Bangladeshis (p. 20429); s. 157(b) — Sixth Schedule Part 1 para 21(q) 'freelancing and content creation' (p. 20404); s. 97 — new s. 170 (filing windows, incentive / additional tax, p. 20375–20377); s. 87 — s. 154(1) Tk 6 lakh → Tk 10 lakh (p. 20371)
- বাংলাদেশ শ্রম আইন, ২০০৬ (Bangladesh Labour Act, 2006), s. 264(1), (9), (10), as amended by the Bangladesh Labour (Amendment) Act, 2026 (Act No. 43 of 2026), s. 56
- Bangladesh Bank, Exchange Rate of Taka — data for January 2026 (EUR 01/01/26: bid 143.6414, ask 143.7123)
Dados verificados: 01/11/2026. Cálculo indicativo para um caso típico. Não constitui consultoria tributária.