DSE Capital Gains Tax (CGT) Calculator

Understanding Capital Gains Tax in Bangladesh (2024-25)

The taxation landscape for retail investors in the Bangladesh share market underwent significant changes in the 2024-25 fiscal year. For the first time in over a decade, a direct tax on capital gains from listed securities has been re-introduced for individuals, albeit with a generous exemption limit.

The 50 Lakh Exemption Limit

The most important rule for small and medium retail investors is the exemption threshold. If your total realized profit (gains from selling shares) in a single fiscal year is less than Tk 50,00,000 (50 Lakh), you owe zero Capital Gains Tax.

Tax on Gains Above 50 Lakh

If your annual profit exceeds 50 Lakh, you must pay a flat 15% tax on the portion of the profit that is above the exemption limit.

Example: If you make a total profit of Tk 65 Lakh, you pay tax only on Tk 15 Lakh (65 - 50). At a 15% rate, your tax liability would be Tk 2.25 Lakh.

Wealth Surcharge

High-net-worth individuals in Bangladesh are also subject to a surcharge based on their total net assets (wealth) declared in their income tax returns. This surcharge is calculated as a percentage of your total income tax payable (including CGT).

• 10% Surcharge: If net assets exceed Tk 4 Crore.
• 20% Surcharge: If net assets exceed Tk 10 Crore.
• 30% Surcharge: If net assets exceed Tk 20 Crore.
• 35% Surcharge: If net assets exceed Tk 50 Crore.