বিশেষ করহার [ধারা ১৮ দ্রষ্টব্য]

S.R.O No. 383-Law/Income Tax-52/2024, Dated: November 4, 2024, replacing the previous regulations, effective from July 1, 2025:

1. The following income deemed as "Capital Gains" under this Act shall be taxed as follows:

(a) Capital gains earned by companies, funds, and trusts shall be subject to a tax rate of 15% (fifteen percent);

(b) For other taxpayers (excluding companies, funds, and trusts) on capital gains derived from transactions in securities listed on the stock exchange, a tax rate of 15% (fifteen percent) shall apply;

(c) For other taxpayers (excluding companies, funds, and trusts) on capital gains from other sources besides securities listed on the stock exchange:

(i) If the capital asset is transferred within 5 (five) years of acquisition or receipt, such capital gain shall be included in total income and taxed at the regular rate applicable to total income;

(ii) If the capital asset is transferred after 5 (five) years from the date of acquisition or receipt, the capital gain shall be subject to a tax rate of 15% (fifteen percent).

Previous Law:

1. Under this Act, the income considered as "Capital Gains" was taxed as follows:

(a) Capital gains earned by companies, funds, and trusts were subject to a tax rate of 15% (fifteen percent);

(b) For other taxpayers, the following applied:

(i) If the capital asset was transferred within 5 (five) years of acquisition or receipt, such capital gain was included in total income and taxed at the regular rate applicable to total income;

(ii) If the capital asset was transferred after 5 (five) years from the date of acquisition or receipt, the capital gain was subject to a tax rate of 15% (fifteen percent).

2. The following income deemed as "Dividends" under Section 2, Clause (81) shall be taxed as follows:

(a) Dividends earned by companies shall be subject to a tax rate of 20% (twenty percent);

(b) For other taxpayers (excluding companies), such dividends shall be included in total income and taxed at the regular rate applicable to total income.

3. Any monetary winnings from lotteries, puzzles, card games, online games, or similar games of chance shall be taxed at a rate of 25% (twenty-five percent).

4. According to sub-section (2) of Section 166, any company not required to file a return shall have its gross income subject to a tax rate of 20% (twenty percent), and the payment shall be made in the manner specified in a written directive issued by the Board;

Provided that:

(a) The following income shall not be included in gross income:

(i) Any tax-exempt income;

(ii) Any donations or grants;

(iii) Any type of tax, rent, or duty;

(b) This provision shall not apply to companies without a permanent establishment in Bangladesh.

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