Non-Resident Tax Filing in Bangladesh — 5 Essential Steps

Non-resident tax filing in Bangladesh refers to the specific process of declaring and paying tax that applies to any person — an individual or, in some cases, an entity — who does not satisfy the residential status test set out in the Income Tax Act, 2023. This category includes two very different groups who are often lumped together but face different rules: Non-Resident Bangladeshis (NRBs), meaning Bangladeshi citizens who live and work abroad for most of the year, and foreign nationals who earn income connected to Bangladesh, such as expatriate employees, consultants, or investors, without being tax resident here.

What makes non-resident tax filing genuinely different from resident filing is the scope of taxable income and the applicable tax rate. A resident of Bangladesh is generally taxed on worldwide income, while a non-resident is taxed only on income that is earned, accrued, or received in Bangladesh — such as rental income from a Bangladesh property, dividends from a Bangladesh company, or fees for services rendered here. At the same time, a foreign non-resident (someone who is not a Bangladeshi citizen) is generally taxed at a flat rate on that Bangladesh-source income without the benefit of the tax-free threshold available to residents, while a Non-Resident Bangladeshi retains access to resident-style progressive tax slabs under a specific provision of the Act.

Because these distinctions directly change how much tax is owed, which return form applies, and which deadline governs the filing, an incorrect residency classification is one of the most consequential errors a taxpayer can make. This guide walks through exactly who qualifies as a non-resident for the 2026-27 assessment year, what income is taxable, how NRBs are treated differently from other non-residents, how double taxation treaties provide relief, and the five essential steps Aeenx follows to file a non-resident tax return correctly. If you live abroad or are a foreign national with Bangladesh-source income, contact Aeenx to confirm your correct filing status.

Non-resident taxation in Bangladesh sits within the Income Tax Act, 2023 (Act No. XII of 2023), which came into force on 22 June 2023, replacing the Income-tax Ordinance, 1984. Aeenx checks every non-resident filing against the current provisions of this Act and the annual Finance Ordinance, since residency thresholds, exemption limits, and rates are subject to yearly revision.

Primary Provisions and Authorities

• Income Tax Act, 2023: Defines residential status, the scope of taxable income for residents versus non-residents, applicable tax rates, and the Alternative Dispute Resolution and appeal mechanisms relevant to non-resident disputes.
• Section 21, Income Tax Act, 2023: Governs the tax treatment applicable to resident Bangladeshi taxpayers and, following recent amendment, extends comparable treatment to certain taxpayers who are or were Bangladeshi by birth — directly relevant to how Non-Resident Bangladeshis are taxed.
• Section 119, Income Tax Act, 2023: Sets out tax deduction at source (TDS) provisions specifically applicable to payments made to non-residents.
• Section 265, Income Tax Act, 2023: Governs who is required to file an annual tax return, relevant to determining whether a non-resident's Bangladesh-source income crosses the mandatory filing threshold.
• National Board of Revenue (NBR): The apex tax administration authority responsible for issuing e-TIN registrations, processing returns, and administering Double Taxation Avoidance Agreements (DTAAs); some administrative functions are being reorganised following 2025 reforms, and taxpayers should confirm current arrangements with Aeenx.
• Bangladesh Investment Development Authority (BIDA): Issues work permits for foreign nationals employed in Bangladesh, a prerequisite that interacts with a foreign non-resident's tax registration and filing obligations.
• Bangladesh Bank: The central bank that regulates foreign remittance channels through which income earned abroad by Bangladeshi citizens can be brought into the country, which is directly relevant to certain exemptions available to NRBs.

The general concept of taxing individuals differently based on their tax residence rather than nationality alone is a standard feature of most tax systems worldwide, and Bangladesh's approach — a physical-presence-based residency test combined with source-based taxation for non-residents — follows this global pattern. What is specific to Bangladesh is the exact day-count thresholds, the special treatment carved out for Non-Resident Bangladeshis, and the list of countries covered by Bangladesh's Double Taxation Avoidance Agreements. Because these figures are revised through annual Finance Ordinances, taxpayers should always confirm the exact current-year rules with Aeenx rather than relying on a prior year's figures.

Residential status in Bangladesh is determined purely by physical presence in the country during the income year, regardless of nationality, citizenship, or residency status in any other country. This is recalculated independently for every income year, meaning a person's status can change from one year to the next depending on how much time they actually spent in Bangladesh.

The Residency Test

An individual is treated as a resident of Bangladesh for a given income year if either of the following applies:

1. The person stays in Bangladesh for 182 days or more in that income year; or
2. The person stays in Bangladesh for 90 days or more in that income year and has previously resided in Bangladesh for a total of more than 365 days during the four years immediately preceding that income year.

Anyone who does not meet either of these two conditions is classified as a non-resident for that income year. Because the test is based purely on days physically present, someone can be an NRB in a global or cultural sense — living and working abroad most of the year — while still qualifying as a tax resident of Bangladesh if their travel pattern brings them over the threshold, and vice versa.

Who Typically Falls Into the Non-Resident Category

• Non-Resident Bangladeshis (NRBs): Bangladeshi citizens who live, work, or study abroad for most of the year and spend fewer than 182 days (or fewer than 90 days without the qualifying prior-residence history) in Bangladesh during the income year.
• Foreign nationals on short assignments: Expatriate employees, consultants, or contractors present in Bangladesh for a limited engagement that does not meet the residency thresholds.
• Foreign investors and shareholders: Individuals earning dividend, interest, or capital gains income from Bangladesh-based investments without being physically present in the country.
• Short-term visitors and dependents: Family members of foreign nationals who are not earning income in Bangladesh generally fall outside the tax net entirely and are not required to file, regardless of residency status.

Because the residency determination directly decides which tax rate and which scope of taxable income applies, this is always the first question Aeenx resolves before any other step in the filing process. Contact Aeenx to have your residential status for the current income year determined correctly.

The core rule for non-resident taxation is source-based rather than worldwide: a non-resident is taxable in Bangladesh only on income that is earned, accrued, deemed to accrue, or received (or deemed to be received) in Bangladesh during the income year. Income earned entirely outside Bangladesh by a non-resident generally falls outside the Bangladesh tax net altogether.

Common Categories of Bangladesh-Source Income for Non-Residents

• Employment income for services rendered in Bangladesh: Salary, bonus, and benefits earned by a non-resident for work physically performed in Bangladesh, even if paid from abroad.
• Rental income from Bangladesh property: Rent received from a house, flat, or commercial property located in Bangladesh, taxable under the same "Income from Rent" rules that apply to resident property owners.
• Dividend income from Bangladesh companies: Dividends paid by a company incorporated or operating in Bangladesh, generally subject to withholding at source.
• Interest income from Bangladesh sources: Interest on deposits, securities, or debentures held with Bangladesh financial institutions.
• Capital gains on Bangladesh assets: Gains from the transfer of shares in a Bangladesh company or other capital assets located in Bangladesh, subject to specific rates and, for listed company shares, a possible exemption where reciprocal treatment exists in the non-resident's home country.
• Business income through a Permanent Establishment (PE): Profits attributable to a fixed place of business, construction project, or dependent agent in Bangladesh through which a non-resident carries on business.
• Fees for technical services and consultancy: Payments for services rendered by a non-resident in connection with a Bangladesh-based project or client.

Income Generally Outside the Bangladesh Tax Net for Non-Residents

Salary earned for work performed entirely outside Bangladesh, foreign business profits with no Bangladesh connection, and foreign investment income unrelated to any Bangladesh source are generally not taxable in Bangladesh for a non-resident, since there is no Bangladesh-source link to bring the income within scope. For Non-Resident Bangladeshis specifically, income earned abroad and brought into Bangladesh through legally recognised remittance channels is generally treated as exempt income under the Act, reflecting the government's policy of encouraging formal remittance flows.

Correctly separating Bangladesh-source income from foreign income earned by the same individual is often the most technical part of a non-resident's return, particularly where a person has multiple income streams across jurisdictions. Contact Aeenx to have your income streams correctly classified before filing.

Tax rates differ sharply depending on whether the non-resident is a Bangladeshi citizen or a foreign national, which is why correctly classifying which type of non-resident applies is just as important as confirming non-residency itself.

Taxpayer Type	How Taxable Income Is Assessed
Foreign non-resident (not a Bangladeshi citizen)	Flat rate of 30% on total Bangladesh-source taxable income, with no general tax-free threshold applied
Non-Resident Bangladeshi (NRB, citizen by birth or naturalisation)	Taxed at the same progressive slab rates and general tax-free threshold available to resident individual taxpayers, under the extended treatment in Section 21 of the Income Tax Act, 2023
Non-resident company with a Permanent Establishment	Bangladesh-source business profits attributable to the PE taxed at the applicable corporate tax rate for that sector

Specific Rates on Common Income Types

• Capital gains on listed company shares: Generally taxed at a specific reduced rate for non-residents, and may be exempt entirely where the non-resident's home country provides a reciprocal tax exemption for Bangladeshi residents on similar gains.
• Capital gains on other capital assets: Generally taxed at a higher specific rate than gains on listed shares.
• Dividend income: Subject to withholding tax at source, with the applicable rate depending on whether the recipient holds a valid 12-digit Taxpayer Identification Number (TIN) and their residency classification.

Because individual tax slabs, the general tax-free threshold, and specific capital gains and dividend rates are revised annually through the Finance Ordinance, Aeenx always applies the confirmed rates for the specific assessment year in which the income was earned, rather than carrying over a prior year's figures. Contact Aeenx to confirm the exact rate applicable to your specific income and residency category before filing.

Yes — Non-Resident Bangladeshis occupy a distinct middle category in Bangladesh's tax system. Although they fail the residency day-count test like any other non-resident, the Income Tax Act, 2023 extends them treatment much closer to that of a resident taxpayer, in recognition of their continuing citizenship and their role in the country's remittance economy.

Key Differences for NRBs

• Slab rates instead of a flat rate: NRBs are taxed under the same progressive individual slab rates and general tax-free threshold as resident taxpayers, rather than the flat 30% rate applied to other non-residents, under the extended scope of Section 21.
• Exemption for remitted foreign income: Income earned abroad by a Bangladeshi citizen and brought into Bangladesh through legally recognised foreign remittance channels is generally treated as exempt income, encouraging formal transfers over informal (hundi) channels.
• Investment tax credit eligibility: NRBs, along with resident taxpayers, can generally access investment tax credit by investing in specified instruments such as savings certificates, unlike foreign (non-Bangladeshi) non-residents, who are typically not eligible for this credit.
• Extended filing deadline on return: An NRB who returns to Bangladesh during the year is generally given a filing deadline calculated from the date of their return — commonly cited as within 90 days of returning — rather than the standard annual due date, recognising that they may not have been positioned to file while still abroad.
• Optional e-filing: Under recent NBR administrative rules, Bangladeshi taxpayers residing abroad are among the specific categories exempted from the general mandatory e-filing requirement, and may file manually or voluntarily use the e-filing portal.

What Stays the Same for NRBs

Despite this more favourable treatment, NRBs remain subject to the same source-based taxation principle as any other non-resident: only Bangladesh-source income (rental income from property in Bangladesh, dividends from Bangladesh companies, interest on Bangladesh deposits, and similar) is taxable, while genuinely foreign-earned income that is not remitted, or that falls outside the exemption conditions, is generally outside the Bangladesh tax net. NRBs must also still obtain and maintain a valid TIN, and remain subject to the same documentation standards as any other taxpayer when claiming deductions or exemptions.

Because the NRB category carries genuine advantages over the flat-rate treatment applied to other non-residents, correctly establishing and documenting NRB status — including proof of Bangladeshi citizenship and the remittance trail for any foreign income claimed as exempt — is one of the most valuable steps in a non-resident's filing. Contact Aeenx to confirm your NRB status and claim the correct treatment.

A Double Taxation Avoidance Agreement (DTAA), also known as a tax treaty, is a bilateral agreement between Bangladesh and another country designed to prevent the same income from being taxed twice — once in the source country and again in the taxpayer's country of residence. Bangladesh has entered into DTAAs with a substantial number of countries, and these agreements are directly relevant to non-residents and NRBs with cross-border income.

How a DTAA Provides Relief

• Foreign tax credit: A Bangladesh tax resident who has paid tax abroad on income that is also taxable in Bangladesh can generally claim a credit against their Bangladesh tax liability for the foreign tax already paid, under the terms of the relevant DTAA.
• Reduced withholding rates: DTAAs frequently provide for reduced withholding tax rates on cross-border payments such as dividends, interest, royalties, and technical fees, compared to the standard domestic rate.
• Permanent Establishment thresholds: DTAAs typically define more precisely when a non-resident's activity in Bangladesh rises to the level of a taxable Permanent Establishment, which can be more favourable than the domestic definition alone.
• Tax exemption certificates: Claiming DTAA relief in Bangladesh generally requires the non-resident to obtain a tax residency certificate from their country of residence and, in many cases, an exemption or reduced-rate certificate from the Bangladesh tax authority before the relief is applied at source.

Because treaty terms differ significantly from one country to another — covering different income categories, different withholding rates, and different residency tie-breaker rules — a non-resident or NRB with income connected to more than one country should never assume a generic exemption applies without checking the specific treaty text. Aeenx reviews the applicable DTAA for each client's country of residence and helps prepare the documentation needed to claim relief. Contact Aeenx to check whether a treaty applies to your situation.

Aeenx built its non-resident tax filing service around the fact that this is one of the most frequently misfiled categories of return in Bangladesh — not because taxpayers are careless, but because the rules genuinely differ by residency sub-category and are easy to misapply from abroad. The following five steps are how Aeenx delivers an accurate, current-year non-resident filing.

Because step one — confirming residential status — determines every subsequent step, non-residents and NRBs should come to this process with a clear travel record (passport entry and exit stamps, or immigration records) rather than an assumed status based on citizenship or foreign residency alone. Skipping this step and filing under an assumed status is the most common way a non-resident return ends up materially wrong. Contact Aeenx to begin with step one.

Because residential status and treaty relief both depend on documentary proof, non-resident filings generally require a broader set of supporting records than a straightforward resident salaried return. Aeenx provides every client with a specific checklist based on their income sources and country of residence.

Core Documents Needed

• Passport, with entry and exit stamps or immigration records, to establish the day-count for residential status
• Valid 12-digit Taxpayer Identification Number (e-TIN) certificate, or application details if not yet registered
• Proof of Bangladeshi citizenship (passport or National ID), where claiming NRB treatment
• Bank statements evidencing Bangladesh-source income, such as rent, dividends, or interest received
• TDS certificates issued by any Bangladesh payer under Section 119 or other withholding provisions
• Foreign remittance certificates or bank advice showing foreign-earned income brought into Bangladesh through official channels, where claiming the remittance exemption
• Tax residency certificate from the country of current residence, where claiming relief under a Double Taxation Avoidance Agreement
• Employment contract or engagement letter, where the dispute concerns income for services rendered in Bangladesh
• Share transfer documents, sale deeds, or brokerage statements, for any capital gains on Bangladesh assets
• Power of attorney or authorisation letter, where a representative in Bangladesh is filing on the non-resident's behalf

For NRBs claiming the foreign remittance exemption specifically, maintaining a clear paper trail linking the foreign-earned income to the specific remittance received in Bangladesh is essential, since a mismatch between the amount claimed as exempt and the amount actually traceable through official banking channels is one of the most common reasons this exemption is challenged. Gathering these documents before the return is drafted, rather than after a query is raised, is what keeps a non-resident filing both fast and defensible.

There is no separate government fee simply for filing as a non-resident; e-TIN registration itself is free through the NBR portal, and the government-side cost is limited to the tax actually payable at the applicable rate, net of any TDS credit or DTAA relief already applied. What varies is the professional advisory fee, which depends on the complexity of the taxpayer's income sources and country situation.

Scenario	What Drives the Cost
NRB with a single Bangladesh income source (e.g., one rented flat)	Lowest complexity; typically the most affordable engagement
NRB with multiple income sources (rent, dividends, interest)	Moderate complexity due to reconciling several income streams and TDS certificates
NRB claiming the foreign remittance exemption	Higher complexity due to the remittance documentation trail required
Foreign national with Bangladesh employment or PE income	Higher complexity due to work permit, PE analysis, and treaty relief considerations
Non-resident with DTAA relief claims across multiple countries	Highest complexity, depending on the number of treaties and income categories involved

Because a non-resident's actual tax liability depends entirely on their real Bangladesh-source income, applicable treaty relief, and TDS already withheld, Aeenx does not quote a generic flat fee — every engagement is scoped based on the client's actual income sources and country of residence for the 2026-27 assessment year. Non-resident taxpayers are encouraged to contact Aeenx for a specific quote, or to book a consultation directly.

For most non-residents and NRBs, the calculation and filing can be completed within a matter of days to about two weeks once the required documents are available, since the process does not require the client to be physically present in Bangladesh. The main variable affecting turnaround is how quickly cross-border documentation, such as remittance certificates or a tax residency certificate from abroad, can be obtained.

Scenario	Typical Turnaround
NRB with a single Bangladesh income source and documents on hand	A few days
NRB with multiple income sources requiring TDS reconciliation	About one to two weeks
NRB claiming the foreign remittance exemption	Two to three weeks, depending on how quickly remittance certificates can be obtained from the receiving bank
Foreign national claiming DTAA relief	Two to four weeks, depending on how quickly a tax residency certificate can be obtained from the home country's tax authority

Filing Deadlines

The standard annual filing deadline for individual taxpayers, including non-residents, is generally the 30th of November following the end of the income year (30 June), with a possible extension of up to a further period on application to the Commissioner of Taxes. An NRB who returns to Bangladesh during the year is generally given a separate filing deadline calculated from the date of return, commonly cited as within 90 days of returning. Because remote clients often underestimate how long it takes to obtain a remittance certificate or a foreign tax residency certificate, Aeenx recommends starting the process well ahead of the applicable deadline rather than waiting until the final weeks.

Yes, where a non-resident earns Bangladesh-source income that is taxable under the Act, or otherwise falls within the categories required to file under Section 265 of the Income Tax Act, 2023, filing an annual return is mandatory, not optional. Being physically outside Bangladesh for most of the year does not by itself remove this obligation.

Who Is Generally Required to File

• Any non-resident whose Bangladesh-source taxable income exceeds the applicable threshold — for a foreign non-resident this threshold is effectively nil given the flat 30% rate applies to total Bangladesh-source income; for an NRB it is the same general tax-free threshold applicable to residents.
• Shareholders, directors, or partners connected to a Bangladesh company or firm, regardless of physical residence.
• Owners of Bangladesh property generating rental income, or holding assets that would otherwise trigger a filing obligation for a resident owner in a similar position.
• Anyone with a Proof of Submission of Return (PSR) requirement tied to a specific transaction, such as certain property purchases, vehicle registrations, or other regulated transactions carried out in Bangladesh.

Consequences of Not Filing

• Late filing penalty: Generally 10% of the tax assessed on the last assessed income, subject to a prescribed minimum amount, with a further daily penalty for continuing default.
• Interest on unpaid tax: Interest accrues monthly on the difference between the tax ultimately assessed and any tax already paid or deducted at source.
• TDS mismatch exposure: Where a Bangladesh payer has already withheld and reported tax on payments made to a non-resident, failing to file creates a visible discrepancy between the payer's reporting and the non-resident's own compliance record.
• Blocked civic and financial services: An up-to-date Proof of Submission of Return is increasingly required for a wide range of services and transactions in Bangladesh, and a non-resident without one may find property purchases, bank account operations, or other transactions delayed or blocked.

For non-residents genuinely unsure whether their specific Bangladesh-connected income crosses the mandatory filing threshold, the safest step is a direct review rather than assuming that living abroad removes the obligation. Contact Aeenx for that review.

Beyond the immediate late filing penalties described above, non-compliance carries a set of practical consequences that specifically affect non-residents and NRBs, often surfacing at the least convenient moment — such as during a property transaction, a visit home, or an attempt to repatriate funds.

Practical Consequences for Non-Residents

• Difficulty repatriating sale proceeds: A non-resident who sells Bangladesh property or shares without a clean tax filing history may face delays or complications when seeking Bangladesh Bank approval to repatriate the proceeds abroad.
• Blocked property transactions: Purchasing or transferring property in Bangladesh generally requires TIN registration and, increasingly, an up-to-date Proof of Submission of Return, which an unfiled non-resident will not have.
• Withholding at the higher default rate: Bangladesh payers, such as banks or companies, are generally required to apply a higher default withholding rate on payments to a payee without a valid 12-digit TIN, meaning an unregistered non-resident effectively pays more tax at source than necessary.
• Escaping-assessment exposure: Undeclared Bangladesh-source income identified later by the tax authority, particularly income visible through TDS records already reported by a Bangladesh payer, can trigger escaping-assessment proceedings with more serious consequences than a timely original filing.
• Complications on return to Bangladesh: An NRB planning to eventually return and resettle in Bangladesh may find an inconsistent tax history complicates asset declarations, property registration, or other formal processes upon return.

Because many of these consequences surface only at the point of a specific transaction — often years after the income was actually earned — the safest approach for any non-resident with Bangladesh-source income is to maintain continuous, accurate annual filings rather than waiting until a transaction forces the issue. Contact Aeenx to bring your filings current, including any prior years that may have been missed.

Tax deduction at source (TDS), also called withholding tax, is the primary mechanism through which Bangladesh collects tax on payments made to non-residents, since the tax authority generally has no other direct means of collecting tax from someone outside the country. Section 119 of the Income Tax Act, 2023 specifically governs deduction of tax at source from payments to non-residents.

Key Facts About Non-Resident Withholding

• Who must withhold: Any Bangladesh-based payer — a company, bank, tenant, or individual making a payment covered under the withholding provisions — must deduct tax before paying a non-resident, and deposit it to the government treasury.
• Common payments subject to withholding: Dividends, interest, rent, royalties, technical service fees, and payments for services rendered by a non-resident in connection with a Bangladesh project are all generally subject to withholding at source.
• TIN status affects the rate: A non-resident payee who does not hold a valid 12-digit TIN is generally subject to a higher default withholding rate than one who is properly registered, making TIN registration a direct, tangible tax saving.
• DTAA can reduce the rate: Where a Double Taxation Avoidance Agreement applies and the required residency certificate and documentation have been furnished, the payer may apply a reduced treaty rate instead of the standard domestic withholding rate.
• TDS is generally an advance, not a final tax: Amounts withheld are generally credited against the non-resident's final assessed liability when they file their annual return, meaning over-withheld tax can be reclaimed as a refund, and under-withheld tax must be settled on filing.
• Certificate requirement: The payer is required to issue a TDS certificate to the non-resident, which becomes essential supporting documentation when the non-resident files their own return and claims credit for tax already deducted.

For non-residents, reconciling TDS certificates against the return being filed is often the single step that determines whether the final filing results in additional tax payable or a refund due. Aeenx collects TDS certificates from every Bangladesh payer relevant to a client's income and reconciles them systematically before finalising any non-resident return. Contact Aeenx to have your TDS credits reconciled correctly.

Filing from abroad, or filing as a foreign national unfamiliar with Bangladesh-specific rules, creates a distinct set of recurring errors. Being aware of these in advance helps avoid both overpayment and compliance risk.

• Assuming citizenship alone determines residency: Many NRBs incorrectly assume that being a Bangladeshi citizen automatically qualifies them as a resident or non-resident, when the actual determination depends entirely on the day-count test applied fresh each year.
• Applying the flat 30% rate to an NRB: Treating a Non-Resident Bangladeshi the same as a foreign non-resident and applying the flat rate, rather than the resident-style slab rates they are entitled to, results in significant overpayment.
• Declaring worldwide income unnecessarily: Some non-residents, out of caution, over-declare foreign income that is not actually taxable in Bangladesh under the source-based rule, unnecessarily inflating their reported liability.
• Failing to claim the foreign remittance exemption: NRBs who bring foreign-earned income into Bangladesh through official channels but fail to document and claim the exemption end up paying tax on income that should have been exempt.
• Not registering for a TIN before receiving payment: Non-residents without a valid TIN are subject to higher default withholding rates, an avoidable cost for anyone expecting recurring Bangladesh-source income.
• Ignoring DTAA relief: Failing to obtain a tax residency certificate and claim treaty relief where a DTAA applies means paying the full domestic withholding rate instead of a reduced treaty rate.
• Missing the NRB-specific filing deadline on return: NRBs who return to Bangladesh sometimes miss the specific filing deadline that applies from their date of return, mistakenly assuming the standard annual deadline is the only relevant date.

Every one of these mistakes is avoidable with an accurate residency determination and a properly documented filing, rather than a generic approach borrowed from how resident taxpayers file. Aeenx checks each non-resident filing against these specific failure points before submission.

Aeenx provides a dedicated non-resident and NRB tax filing service designed specifically around the accuracy this category demands: a residency test applied fresh every year, source-based taxable income, a materially different rate structure for NRBs versus other non-residents, and treaty relief that must be actively claimed. Our approach is built to deliver a correctly filed return the first time, from anywhere in the world.

Our Non-Resident Tax Filing Services Include

• Residential status determination for the current and, where relevant, prior income years.
• Classification of Bangladesh-source versus foreign income, and identification of applicable exemptions.
• Application of the correct flat-rate, NRB slab-rate, or DTAA-reduced rate to each income category.
• TIN registration and maintenance for clients filing from abroad.
• Collection and reconciliation of TDS certificates from Bangladesh payers.
• Preparation of documentation to support foreign remittance exemptions and DTAA relief claims.
• Preparation and filing of the annual return, including the extended deadline available to NRBs returning to Bangladesh during the year.
• Ongoing annual compliance support for NRBs and foreign nationals with recurring Bangladesh-source income.

Our team has supported Non-Resident Bangladeshis across the Middle East, Europe, North America, and Southeast Asia, along with foreign nationals working in Bangladesh, in filing accurately for the 2026-27 assessment year. If you live abroad or earn Bangladesh-source income as a non-resident, contact Aeenx for a review, or book a consultation to get started.

Key Government Authorities Referenced in This Guide

• National Board of Revenue (NBR): The apex tax administration authority responsible for TIN registration, return processing, and DTAA administration.
• Bangladesh Investment Development Authority (BIDA): Issues work permits for foreign nationals employed in Bangladesh.
• Bangladesh Bank: Regulates the official foreign remittance channels relevant to the NRB remittance exemption.

Useful Reference Materials

• Tax Residence — Wikipedia
• Double Taxation — Wikipedia
• Non-Resident Status (Comparative Concept) — Wikipedia
• Withholding Tax — Wikipedia
• Remittance — Wikipedia
• Economy of Bangladesh — Wikipedia