Tax residence in Bangladesh for Singapore taxpayers

Bangladesh makes you resident with 183 days in its income year (1 July – 30 June), or with 90 days plus 365 days in the four preceding years, under s. 2(45) of the Income Tax Act, 2023. A non-resident foreigner pays 30% on Bangladesh income, usually by withholding. Singapore decides residence for the calendar year, so the two years overlap only partly; a dual resident is assigned by Art. 4(2) of the Singapore–Bangladesh Agreement of 1980, which has no nationality step.

Check your status: Singapore and Bangladesh

Free, no sign-up, about 3 minutes. Conclusion under Singapore's Income Tax Act 1947, compared with the law of Bangladesh and the tax treaty (DTA).

When Bangladesh treats you as a tax resident

Residence in Bangladesh depends only on days, counted over the Bangladesh income year (1 July – 30 June): at least 183 days, or at least 90 days plus 365 days in total in the 4 preceding years. Citizenship, home or family do not enter the test. The old Income Tax Ordinance, 1984 used 182 days; the Income Tax Act, 2023 uses 183.

With 90 to 182 days in Bangladesh in this income year, the total of the 4 preceding income years decides: 365 days or more make you resident.

As a non-resident, citizenship does not change your status, but it changes the rate: a non-resident Bangladeshi pays at the normal slab rates, other non-resident individuals at 30%.

You were in Bangladesh for at least 183 days in the income year — under s. 2(45)(a)(1) of the Income Tax Act, 2023 you are resident. Bangladesh taxes all your income arising or received in and outside Bangladesh, including income from Singapore (s. 26).
You were in Bangladesh for at least 90 days in the income year and for at least 365 days in total in the 4 preceding years — under s. 2(45)(a)(2) of the Income Tax Act, 2023 you are resident. Bangladesh taxes all your income arising or received in and outside Bangladesh, including income from Singapore (s. 26).

When you are a non-resident

You meet neither day test, so you are a non-resident Bangladeshi. Bangladesh taxes only income arising or received in Bangladesh, at the normal slab rates (ss. 2(4) and 26). Pay for work done in Singapore is not taxable in Bangladesh — unless it is paid by the Government of Bangladesh or a local authority to you as a Bangladeshi citizen in its service (s. 27(a)).
You meet neither day test, so you are non-resident in Bangladesh. Bangladesh taxes only income arising or received in Bangladesh; as you are not a Bangladeshi, the rate is generally 30% (ss. 2(4) and 26).

Where the rules of Bangladesh clash with Singapore tax rules

Collision: day tests over different years — resident in both countries. Bangladesh makes you resident with 183 days, or 90 days plus 365 days in the four preceding years, in its income year (1 July – 30 June); Singapore with 183 days in the calendar year, as a citizen or permanent resident who normally resides there, or as a foreign employee under the IRAS two- or three-year rules. Because the years start six months apart, frequent travel or a move in the middle of a year can make you resident in both for overlapping periods. Art. 4(2) of the Singapore–Bangladesh Agreement then decides: permanent home; with a home in both countries, the centre of vital interests; if that cannot be determined, or you have a permanent home in neither, habitual abode; if you have a habitual abode in both or neither, the competent authorities decide by mutual agreement — there is no nationality step. A mutual agreement case must be presented within four years (Art. 26(1)).

What else to know

Different years: the calendar year in Singapore, 1 July in Bangladesh. Bangladesh's income year runs from 1 July to 30 June; Singapore decides residence for the calendar year, the basis period of the following Year of Assessment. Each country counts days over its own year — Bangladesh's 183-day and 90-day tests count days in Bangladesh in its income year, Singapore's 183-day test days of presence or employment in Singapore in the calendar year. The 183-day limit for salary in Art. 15(2)(a) of the Singapore–Bangladesh Agreement counts days in the year preceding the year of assessment — for Bangladesh tax, the Bangladesh income year.
How Singapore relieves double taxation of Bangladeshi income. If Singapore is your state of residence, it generally does not tax your Bangladeshi income: foreign-sourced income not brought into Singapore is outside the charge (s. 10(1) ITA 1947), and foreign-sourced income received in Singapore by a resident individual is exempt (s. 13(7A)), except through a partnership in Singapore. Where Bangladeshi income is taxable in Singapore, the Bangladesh tax is credited (Art. 24(2)) — at most the Singapore tax on that income. Because of the remittance clause (Art. 23), a Bangladesh treaty reduction may cover only the amount remitted to Singapore. If Bangladesh is your state of residence, Bangladesh credits Singapore tax against Bangladesh tax on the same income (Art. 24(1)).
Working in Bangladesh while resident in Singapore: the 183-day rule (Art. 15(2)). Pay for work done in Bangladesh is Bangladesh-source (s. 27(a)). If Singapore is your treaty residence, Bangladesh does not tax it only if all conditions of Art. 15(2) are met: you are in Bangladesh for not more than 183 days in the Bangladesh income year; the work is done for or on behalf of a resident of Singapore; and the pay is not borne by a permanent establishment of the payer in Bangladesh. The employer condition is stricter than in most treaties: work for a Bangladeshi client or employer does not qualify. Otherwise Bangladesh taxes the pay — at 30% if you are not a Bangladeshi.
Non-resident foreigner: 30% on Bangladesh income, lower treaty rates need an NBR certificate. As a non-resident who is not a Bangladeshi, you pay 30% on Bangladesh-source income, usually by withholding at source (s. 119). Where the Singapore–Bangladesh Agreement gives a lower rate — for example on dividends, interest or royalties — ask the National Board of Revenue for a certificate of reduced or nil deduction before the payment; it decides within 30 days of a complete application. You will need a Singapore Certificate of Residence from IRAS. Without a permanent establishment in Bangladesh, the tax withheld is final and you need not file a return.
Bangladeshi citizen resident in Bangladesh: Singapore earnings remitted home are exempt. If you are a Bangladeshi citizen and resident in Bangladesh, income you earn by working physically abroad — for example in Singapore — and bring into Bangladesh through banking channels in accordance with the foreign remittance law is not included in your total income (Sixth Schedule, Part 1, para 17); show it in the return as exempt income. Pay for remote work done from Bangladesh is not covered. Singapore still taxes pay for work done in Singapore.
Year of arrival or departure: no split year in either country. Both countries decide residence for a whole year — Bangladesh for the income year (1 July – 30 June), Singapore for the calendar year; neither splits the year. If you leave Bangladesh after 183 days in the income year, you remain resident there for that year; before you leave permanently, the tax officer may require a return of income up to departure (s. 193). The Agreement's tie-breaker applies to periods in which both countries treat you as resident.

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Agreement between the Government of the Republic of Singapore and the Government of the People's Republic of Bangladesh for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed at Singapore on 19 December 1980). The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

The treaty in detail: income, rates, the 183-day rule →

Terms you will come across in Bangladesh

income year: the Bangladesh tax year, 1 July – 30 June
resident (nibāsī): 183 days in the income year, or 90 days plus 365 days in the 4 preceding years
non-resident Bangladeshi: a Bangladeshi citizen who is non-resident — taxed on Bangladesh income at slab rates
tax-free threshold: Tk 4,00,000 for income year 2026-27 (Tk 4,50,000 for women and persons aged 65+)
NBR: National Board of Revenue — issues certificates for reduced treaty withholding
statement of assets and liabilities: filed with the return by resident Bangladeshi individuals

Questions

Can I become resident in Bangladesh with fewer than 183 days?

Yes: 90 days in the income year plus 365 days in the four preceding years make you resident. If Singapore also treats you as resident, Art. 4(2) of the Singapore–Bangladesh Agreement decides.

Does Bangladesh tax my salary for a short assignment?

Not if all conditions of Art. 15(2) are met: not more than 183 days in the Bangladesh income year, work for or on behalf of a Singapore resident, and pay not borne by a permanent establishment in Bangladesh.

How do I get a lower treaty rate on Bangladesh income?

Ask the National Board of Revenue for a certificate of reduced or nil deduction before the payment, with a Singapore Certificate of Residence from IRAS; where Singapore taxes the income only when remitted, the reduction covers only the amount remitted (Art. 23).

Sources

Legislation and official guidance

Income Tax Act, 2023 (Act No. 12 of 2023), s. 2(45)(a) — authentic English text published by NBR (S.R.O. No. 404-Law/2025) — A natural person is resident in an income year if he or she (1) was in Bangladesh for a period or periods amounting in all to at least 183 days in that year, or (2) was in Bangladesh for 90 days or more in that year and for 365 days or more in all in the 4 preceding years. The definition contains no condition of citizenship or home.
NBR Income Tax Circular 2023-2024 (12.10.2023), paras 1.1–1.2 — The slab rates for natural persons apply to all individuals except non-residents other than non-resident Bangladeshis; non-resident individuals other than non-resident Bangladeshis (not companies or associations) are taxed at 30%.
Income Tax Act, 2023, s. 26 — The total income of a resident includes all income from any source arising or received in or outside Bangladesh; the total income of a non-resident includes only income arising or deemed to arise in Bangladesh and income received in Bangladesh.
Income Tax Act, 2023, s. 2(4) — «Non-resident» means a person who is not a resident.
Income Tax Act, 2023, s. 27(a) — Income from employment, wherever paid, is deemed to arise in Bangladesh if it is earned in Bangladesh, or if it is paid by the Government of Bangladesh or a local authority in Bangladesh to a Bangladeshi citizen in its service.
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) — Income year 2026-27: general tax-free threshold Tk 4,00,000 (women and persons aged 65 or more Tk 4,50,000; persons with disabilities and third gender Tk 5,25,000); then 10% on the next Tk 3,00,000, 15% on the next Tk 4,00,000, 20% on the next Tk 5,00,000, 25% on the next Tk 20,00,000 and 30% on the balance. Non-resident natural persons other than non-resident Bangladeshis: 30%.
s. 2(1) ITA 1947 (definitions of «year of assessment» and «basis period»); IRAS — preceding-year basis of assessment — Tax is charged for a year of assessment (YA) on the income of the preceding calendar year: YA 2027 covers income from 1 January to 31 December 2026. Residence is determined for the same preceding calendar year, so the selected year 2026 is the basis year for YA 2027.
Art. 15(2) of the Singapore–Bangladesh Agreement — Art. 15 covers both employment and independent personal services. Income of a resident of one State for services rendered in the other State is taxable only in the first State if (a) the recipient is present in the other State for not more than 183 days in the year preceding the year of assessment, (b) the services are rendered for or on behalf of a resident of the first State, (c) for employees, the remuneration is not borne by a permanent establishment of the payer in the other State, and (d) for independent services, the payments are not charged against income assessable in the other State.
IRAS — «Working out my tax residency» (updated 12 May 2026) — A Singapore citizen or permanent resident who normally resides in Singapore, except for temporary absences, is a tax resident. A foreigner is resident for a year of assessment if, in the preceding calendar year, he or she stayed or worked in Singapore for at least 183 days, or stays or works in Singapore continuously for three consecutive years (then for all three years, even with fewer than 183 days in the first and third). A foreign employee whose employment spans two calendar years is resident for both years if the period of employment, together with the stay immediately before and after it, is a continuous period of at least 183 days (not for company directors, public entertainers and professionals). Days include weekends and public holidays, and temporary absences (leave abroad, business trips) connected with the employment in Singapore.
Art. 4(2) of the Singapore–Bangladesh Agreement — Dual-resident individual: (a) resident of the State in which he has a permanent home available to him; if he has a permanent home in both States, of the State with which his personal and economic relations are closest (centre of vital interests); (b) if the centre of vital interests cannot be determined, or he has no permanent home in either State, of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither, the competent authorities settle the question by mutual agreement. There is no nationality step; the MLI does not apply (Bangladesh is not a signatory).
Art. 26(1) of the Singapore–Bangladesh Agreement — Mutual agreement procedure: a case must be presented within four years from the assessment or the withholding of tax.
Art. 24(1)–(2) of the Singapore–Bangladesh Agreement — Bangladesh (Art. 24(1)): credit for Singapore tax against Bangladesh tax computed by reference to the same income. Singapore (Art. 24(2)): credit for Bangladesh tax against Singapore tax computed by reference to the same income.
Art. 23 of the Singapore–Bangladesh Agreement — Limitation of relief (remittance basis): reductions of Bangladesh tax under the Agreement for income that Singapore taxes by reference to the amount remitted to or received in Singapore apply only to the amount remitted or received.
s. 10(1) ITA 1947 — Income tax is payable on the income of any person accruing in or derived from Singapore or received in Singapore from outside Singapore — including gains or profits from any trade, business, profession or vocation, from any employment, dividends, interest, rents, royalties and pensions.
s. 13(7A) ITA 1947 — Exempt is income from sources outside Singapore received in Singapore: (a) by a non-resident individual; (b) from 1 January 2004 — by a resident individual, where the Comptroller is satisfied that the exemption is beneficial to him or her; the exemption does not cover such income received through a partnership in Singapore.
IRAS — «Claiming foreign tax credit» — Where foreign income is taxable in Singapore and foreign tax has been paid on it, a resident can claim a foreign tax credit in the return; the credit is the lower of the foreign tax paid and the Singapore tax payable on that income.
Income Tax Act, 2023, s. 119 — A person paying a taxable amount to a non-resident deducts tax at the prescribed rate, not exceeding 30%; the Board may issue a certificate for no deduction or a lower rate because of a treaty or otherwise (decision within 30 days of a complete application); for a non-resident without a permanent establishment in Bangladesh the tax deducted is the final tax liability.
Income Tax Act, 2023, s. 166 — A return is mandatory if income exceeds the tax-free threshold, if the person was assessed in any of the 3 preceding years, and in other cases (sub-s. 1); it is not mandatory for a non-resident natural person without a permanent establishment in Bangladesh (sub-s. 2).
NBR — list of double taxation avoidance agreements (published 27.04.2026) — Agreements with 43 countries, including Canada, China, the Czech Republic, France, Germany, India, Italy, Japan, the Netherlands, Pakistan, Poland, Switzerland, the United Kingdom and the United States; Ukraine, Austria, Spain and Hungary are not on the list.
IRAS — «Apply for Certificate of Residence» (updated 20 August 2026) — A Certificate of Residence (COR) for a state with which Singapore has a DTA is applied for through IRAS's online application; the form depends on the applicant's profile (Singapore citizen or PR employee, self-employed person, foreign employee with or without Singpass). Processing takes 2–3 weeks; the letter is available on myTax Portal if digital notices were chosen, otherwise it is mailed. A foreign tax authority's own form can be certified by IRAS on request (XLSX application and original form sent by post).
Income Tax Act, 2023 (Authentic English Text, S.R.O. No. 404-Law/2025, Bangladesh Gazette Extraordinary 16.10.2025), Sixth Schedule, Part 1, para (17) — NBR — Income earned abroad by an individual who is a Bangladeshi citizen and brought into Bangladesh in accordance with the law on foreign remittances is not included in total income.
IRAS — rates for non-residents (updated 27 April 2026); s. 13(6)–(7) ITA 1947 — A non-resident pays tax only on income received in or derived from Singapore, without personal reliefs: employment income — 15% or the resident rates if that gives more tax; director's fees, consultants' fees, rental income, pensions and other income — 24%. Pay for employment in Singapore of no more than 60 days in a year is exempt (s. 13(6)), except directors' remuneration and income of public entertainers (s. 13(7)).
Income Tax Act, 2023 (Authentic English Text, S.R.O. No. 404-Law/2025), s. 193(1)–(4) — NBR — The assessment of a person authorised to work in Bangladesh who may leave Bangladesh during or shortly after the end of the current financial year with no intention of returning can be made before the end of the income year; by notice giving at least 7 days, the Deputy Commissioner of Taxes may require a return and information on income up to the probable date of departure.
ITA 1947, s. 2(1) («resident in Singapore»), 62(4)–(5), 73(1); IRAS — «Working out my tax residency» (updated 12 May 2026) — Status is set for the whole calendar year and applies to the following Year of Assessment. A foreigner arriving is resident for that year with 183 days of presence or employment, or under the two-year or three-year administrative rules; a holder of a work pass valid for at least one year is provisionally treated as resident, and the status is reviewed at tax clearance. A person chargeable to tax notifies IRAS within one month of arrival.
Income Tax Act, 2023, s. 86 — The payer of salary deducts tax at source at the average rate applicable to the estimated annual total income of the recipient.
Income Tax Act, 2023, s. 170(1) (substituted by s. 97 of the Finance Act, 2026 [Act No. 96 of 2026], effective 1 July 2026) — Return of a natural person: filed 1 July – 30 September — rebate of 5% of tax payable or Tk 25,000, whichever is lower; 1 October – 31 December — no rebate or additional tax; 1 January – 31 March — additional tax of 2% or Tk 3,000, whichever is higher; 1 April – 30 June — 5% or Tk 5,000, whichever is higher. A person abroad on higher-study leave, deputation or lien, or for earning with a valid visa and permit, files within 90 days from the day of return to Bangladesh.
Income Tax Act, 2023, ss. 167 and 169(4) — A resident Bangladeshi natural person files a statement of assets and liabilities with the return; a non-resident Bangladeshi shows only assets located in Bangladesh (s. 167(3)); a non-resident Bangladeshi may file the return through the nearest Bangladesh mission (s. 169(4)).
Art. 4(2)(a) of the Singapore–Bangladesh Agreement — A dual-resident individual is deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available in both States, of the State with which his personal and economic relations are closer (centre of vital interests).
Art. 4(2)(b) of the Singapore–Bangladesh Agreement — If the State of the centre of vital interests cannot be determined, or if he has no permanent home available in either State, he is deemed to be a resident of the State in which he has an habitual abode.
Art. 4(2)(c) of the Singapore–Bangladesh Agreement — If he has an habitual abode in both States or in neither of them, the competent authorities of the two States settle the question by mutual agreement. There is no nationality test.
Art. 4(2)(c) and Art. 26(1) of the Singapore–Bangladesh Agreement — Habitual abode in both States or in neither: the competent authorities settle the question by mutual agreement. A case under the mutual agreement procedure is presented to the competent authority of the State of residence within four years from the date of assessment or of withholding at source, whichever is later.

Updated 10/11/2026. The result is for information only and is not tax or legal advice. IRAS, other tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law can change with each annual Budget. Consult a qualified adviser before making decisions.

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