📝Minimum Tax – AY 2025-26:
Company= 1% (Industrial undertaking first 3 years 0.10%)
Trust=1%
Firm / AOP=1% if gross receipts 50 lakh or more
Proprietorship=1% if gross receipts 4 crore or more
To***co products=3%
Carbonated / Sweetened beverages = 3%
Mobile operators=1.5%
đź“Ś For an industrial undertaking engaged in manufacturing goods, the rate will be 0.10% of gross receipts for the first three income years since commencement of commercial production.
👉 If minimum tax paid exceeds regular tax, the excess can be carried forward for adjustment in future years.
SM Nasim & Associates
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Professional consulting firm providing Tax, Vat, Rjsc, Accounting, Audit & Business Licensing Service
SM Nasim & Associates is a professional firm established in Bangladesh to provide accounting, business process outsourcing, Taxation, Value Added Tax, Secretarial services and internal auditing services to wide range of clients. The firm has a professionally skilled team who have expertise in the field of accounting, business process outsourcing, Taxation, Value Added Tax, Secretarial services and
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House 470 (Flat A-2), Road 29, Avenue 6, Mirpur DOHS
Dhaka
1216
Opening Hours
| Monday | 09:00 - 21:00 |
| Tuesday | 09:00 - 21:00 |
| Wednesday | 09:00 - 21:00 |
| Thursday | 09:00 - 21:00 |
| Saturday | 09:00 - 21:00 |
| Sunday | 09:00 - 21:00 |