Tax Lawyer
in Bangladesh
Expert advisory on Income Tax Act 2023, VAT & SD Act 2012, transfer pricing, NBR disputes, withholding tax, and international tax structuring. Barrister Meheruba Mahbub — triple qualified, ITR World Tax ranked.
Bangladesh's Leading Tax Lawyer
Bangladesh's tax landscape has undergone its most significant transformation in decades with the enactment of the Income Tax Act 2023, replacing the Income Tax Ordinance 1984. The new Act modernises corporate tax, introduces formal transfer pricing rules, and restructures the dispute resolution framework under the National Board of Revenue (NBR).
Barrister Meheruba Mahbub brings a rare combination of Bangladeshi, English, and international tax expertise. As a triple-qualified lawyer — Barrister at Law (Lincoln's Inn), Solicitor of England & Wales (SRA No. 7266913), and Advocate of the Supreme Court of Bangladesh (Dhaka Bar No. 29524) — she advises multinationals, financial institutions, and high-net-worth individuals on the full spectrum of Bangladesh tax law.
TRW Law Firm is ranked in the International Tax Review (ITR) World Tax directory, making it one of the very few Bangladeshi law firms recognised in this global ranking.
Tax Law Services
Comprehensive tax advisory covering every aspect of Bangladesh tax law and international tax structuring.
Corporate Tax Advisory
Tax-efficient structuring for corporations, holding companies, joint ventures, and SPVs. Advice on the Income Tax Act 2023, minimum tax, advance income tax (AIT), and tax holiday regimes for SEZ and BIDA-registered entities.
VAT & Indirect Tax
Full advisory on the VAT & Supplementary Duty Act 2012 — registration, return filing, input tax credit, VAT refunds, supplementary duty, and NBR audit representation. Compliance for importers, exporters, and service providers.
Transfer Pricing
Arm's length analysis, transfer pricing documentation, benchmarking studies, and advance pricing agreements (APAs). Mandatory reporting for related-party transactions above BDT 30 million. Defence before the NBR Transfer Pricing Cell.
Tax Dispute Resolution
Representation before the NBR, Commissioner of Taxes (Appeals), Tax Appellate Tribunal, and High Court Division. Objection drafting, appeal preparation, and settlement negotiation for corporate and individual tax disputes.
International Tax & Double Tax Treaties
Advisory on Bangladesh's network of Double Taxation Avoidance Agreements (DTAAs), withholding tax on cross-border payments, permanent establishment risk, and tax-efficient repatriation of profits for foreign investors.
Withholding Tax & TDS Compliance
Advisory on withholding tax obligations for payments to non-residents, management fees, royalties, dividends, and technical service fees. TDS compliance, certificate issuance, and NBR audit defence for withholding agents.
Bangladesh Tax Law
Income Tax Act 2023
The principal statute governing direct taxation in Bangladesh, replacing the Income Tax Ordinance 1984. Introduces formal transfer pricing rules, updated corporate tax rates, and a modernised dispute resolution framework under the NBR.
VAT & Supplementary Duty Act 2012
Governs value-added tax and supplementary duty in Bangladesh. Standard rate of 15% VAT. Administered by the NBR. Mandatory registration for businesses with annual turnover above BDT 30 million.
National Board of Revenue (NBR)
The apex tax authority in Bangladesh, responsible for administering income tax, VAT, customs, and excise duties. The NBR operates under the Ministry of Finance and issues binding circulars and SROs.
Double Tax Avoidance Agreements
Bangladesh has DTAAs with 35+ countries including the UK, USA, India, China, Singapore, UAE, Germany, France, Japan, and South Korea. DTAAs govern withholding tax rates, PE definitions, and residency tiebreakers.
Tax Appellate Tribunal
The second tier of appeal in Bangladesh tax disputes, after the Commissioner of Taxes (Appeals). The Tribunal hears appeals on both income tax and VAT matters. Further appeal lies to the High Court Division on questions of law.
Customs Act 1969
Governs import and export duties in Bangladesh, administered by the NBR Customs Wing. Relevant for importers, exporters, and businesses operating in SEZs, EPZs, and bonded warehouses.
Bangladesh Tax Rates 2025
Navigating NBR Disputes in Bangladesh
Tax disputes with the National Board of Revenue (NBR) are a significant risk for businesses operating in Bangladesh. The NBR has broad audit powers, and assessments can result in substantial additional tax demands, penalties, and interest charges. Barrister Meheruba Mahbub has extensive experience representing clients at every tier of the Bangladesh tax dispute resolution process — from initial objections to High Court references.
Her dual qualification as a Solicitor of England & Wales and an Advocate of the Supreme Court of Bangladesh gives her a unique ability to handle cross-border tax disputes involving both Bangladeshi and English law.
Our Tax Advisory Process
Review of your tax position, business structure, and specific issues or objectives
Analysis of historic tax compliance, exposure areas, and structuring opportunities
Tailored tax opinion, structuring recommendations, and documentation preparation
Preparation and filing of tax returns, transfer pricing reports, and VAT returns
Representation before the NBR, Tax Appellate Tribunal, and High Court Division
Triple-Qualified. Globally Ranked.
Barrister Meheruba Mahbub is Bangladesh's only female lawyer holding all three qualifications simultaneously — Barrister at Law (Lincoln's Inn, London), Solicitor of England & Wales (SRA No. 7266913), and Advocate of the Supreme Court of Bangladesh (Dhaka Bar No. 29524). This unique combination allows her to advise on both domestic Bangladesh tax law and cross-border international tax matters with equal authority.
As Name Partner at TRW Law Firm — Bangladesh's largest international law firm with 220+ lawyers across 8 global offices — she has advised the IFC, World Bank, PwC, and UNDP on tax matters spanning 50+ countries across Africa, Europe, and the Middle East.
Common Questions
Answers to the most common questions about tax law in Bangladesh and engaging Barrister Meheruba Mahbub as your tax lawyer.
Under the Income Tax Act 2023, the standard corporate tax rate is 27.5% for listed companies and 30% for non-listed companies. Banks, insurance, and financial institutions are taxed at 37.5–42.5%. Tobacco companies pay 45%. Special tax holiday regimes apply to SEZ-registered and BIDA-approved entities, with up to 10 years of full exemption.
Bangladesh applies a standard 15% VAT under the VAT & Supplementary Duty Act 2012, administered by the National Board of Revenue (NBR). Reduced rates of 5% and 10% apply to specific goods and services. VAT registration is mandatory for businesses with annual turnover above BDT 30 million. Monthly VAT returns must be filed by the 15th of the following month.
Yes. Bangladesh introduced formal transfer pricing regulations under the Income Tax Act 2023, requiring related-party transactions to be conducted at arm's length. Companies with international related-party transactions above BDT 30 million must file a Transfer Pricing Report with the NBR. The NBR has a dedicated Transfer Pricing Cell that conducts audits and assessments.
Tax disputes in Bangladesh are resolved through a four-tier process: (1) Objection to the Deputy Commissioner of Taxes, (2) Appeal to the Commissioner of Taxes (Appeals), (3) Appeal to the Tax Appellate Tribunal, and (4) Reference to the High Court Division on questions of law. Barrister Meheruba Mahbub represents clients at all four tiers.
Yes. Tahmidur Remura Wahid (TRW) Law Firm is ranked in the International Tax Review (ITR) World Tax directory, making it one of the very few Bangladeshi law firms recognised in this global tax law ranking. The firm is also ranked in Legal 500 and IFLR1000. Barrister Meheruba Mahbub leads the firm's tax advisory practice as Name Partner.
Need a Tax Lawyer
in Bangladesh?
Book a consultation with Barrister Meheruba Mahbub — Bangladesh's leading triple-qualified female tax lawyer, ITR World Tax ranked.