| name | bd-it-freelancer-tax |
| description | > Use this skill whenever asked how Bangladeshi freelancers and IT/ITES exporters are taxed on income from foreign clients. Trigger on phrases like "Bangladesh freelancer tax", "IT export tax Bangladesh", "ITES tax exemption Bangladesh", "Upwork Fiverr tax Bangladesh", "freelancing income tax NBR", "software export Bangladesh tax". Explains that the long-standing IT/ITES tax exemption EXPIRED on 30 June 2024 and how freelance/IT-export income is taxed now, including the remittance/cash-incentive angle. ALWAYS read this before any Bangladesh IT-freelancer work. |
| license | AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content) |
| metadata | {"source":"openaccountants","jurisdiction":"BD","category":"international","quality":"source-cited draft","openaccountants_url":"https://openaccountants.com/skills/bd-it-freelancer-tax","tax_year":2026,"obligation":"IT"} |
Bangladesh IT & Freelance Export Tax — Skill v1.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 — Quick Reference
| Field | Value |
|---|
| Country | Bangladesh |
| Who this is for | Freelancers / IT & ITES exporters earning from foreign clients |
| Key change | The IT/ITES income-tax exemption expired 30 June 2024 — such income is now taxable (a reduced/conditional regime may apply — verify the current Finance Act) |
| Taxed how | Under the normal individual slabs on net income, unless a specific reduced rate/exemption is in force (verify) |
| Remittance | Bring proceeds through banking channels; a government cash incentive on IT/ITES export remittances may apply (verify current %) |
| Currency | BDT (৳) |
| Tax year | 1 July – 30 June |
| Tax authority | National Board of Revenue (NBR); e-Return portal; TIN required |
| Quality tier | Research-verified — pending sign-off by a Bangladeshi tax practitioner |
| Skill version | 1.0 |
Conservative defaults
| Ambiguity | Default |
|---|
| Whether the 2024 exemption still applies | Assume EXPIRED — income taxable; check for any renewed/conditional relief |
| Remittance channel | Require banking-channel evidence; informal receipt risks loss of incentives + compliance issues |
| Resident status | Resident if in Bangladesh ≥182 days (or 90 days + 365 over 4 years) — verify |
Section 2 — How it works now (Tier 1)
- For years up to FY2023-24, income from IT/ITES (incl. freelancing/software export) was broadly exempt. That exemption lapsed on 30 June 2024.
- From FY2024-25 onward, IT/ITES/freelance income is taxable — under the ordinary individual slabs on net income — unless the current Finance Act grants a specific reduced rate or conditional exemption. Verify the present position (this is the single most important, fast-changing point).
- Even where taxable, filing a return and being on record matters; and export proceeds should be remitted through banking channels (this also unlocks any government cash incentive on ICT/ITES export earnings — verify the current rate).
Section 3 — Worked Example
Freelancer earns USD 25,000 from foreign clients (≈ ৳2,950,000), remitted via a Bangladeshi bank:
- Treat as taxable business/professional income on the individual slabs (see bangladesh-pit) unless a reduced ICT rate is currently in force — verify.
- Keep bank remittance proof; claim any applicable ICT/ITES cash incentive on the remittance.
Section 10 — Prohibitions
- NEVER assume the IT/ITES exemption still applies — it expired 30 June 2024; verify any successor relief.
- NEVER advise receiving export pay outside banking channels.
- NEVER state a rate/incentive without verifying the current Finance Act / Bangladesh Bank circular.
Disclaimer
Informational only; not advice. Bangladesh's IT/ITES tax treatment changed in 2024 and shifts with each Finance Act — verify the current position with the NBR and Bangladesh Bank. All outputs must be reviewed and signed off by a qualified Bangladeshi tax practitioner before filing. Maintained at openaccountants.com.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).
