কর্পোরেট করহার গত করবর্ষের ন্যায় অপরিবর্তিত রয়েছে। কোম্পানিগুলোর ব্যাংক লেনদেন এ উৎসাহিত করতে যেসকল কোম্পানি ব্যাংকিং চ্যানেলে লেনদেনের শর্ত মানতে সমর্থ হবে সেসকল কোম্পানিগুলোকে বিশেষ করছাড় ঘোষণা করা হয়েছে। এইখানের কোম্পানির ধরণ অনুযায়ী তাদের করহার উল্লেখ করা হয়েছে।
Corporate Tax Rate 2025-2026
| Description of the Corporate | Rate | Upon Compliance with Condition-1 |
|---|---|---|
| Publicly traded company that issues shares worth more than 10% of its paid-up capital through IPO | 22.50% | 20% |
| Publicly traded company that issues shares worth 10% or less of its paid-up capital through IPO | 25% | 22.50% |
| One Person Company (OPC) | 22.5% | 20% |
| Non-publicly traded company | 27.50% | 25% |
| Publicly traded bank, insurance, and finance companies | 37.50% | Condition Not Applied |
| Non-publicly traded bank, insurance, and finance companies | 40% | Condition Not Applied |
| Merchant bank | 37.50% | Condition Not Applied |
| Any company other than a company producing all sorts of tobacco items including cigarette, bidi, chewing tobacco, and gutka | 45% + 25% (surcharge) | Condition Not Applied |
| Publicly traded mobile operator company (10% share of paid-up capital transferred through stock exchange where minimum 5% must be through pre-initial) | 40% | Condition Not Applied |
| Non-publicly traded mobile operator company | 45% | Condition Not Applied |
| Trust and Association of persons | 27.50% | 25% |
| Fund | 27.50% | 25% |
| Cooperative Society registered under Cooperative Society Act, 2001 | 20% | Condition Not Applied |
| Private university, private medical college, private dental college, private engineering college or private college solely dedicated to imparting education on ICT | 15% | Condition Not Applied |
| Capital gain for company, fund, and trust | 15% | Condition Not Applied |
| Dividend | 20% | Condition Not Applied |
Condition 1:
- All income and receipts must be made through bank transfer.
- Any single transaction exceeding BDT 500,000 and annual transactions exceeding BDT 3,600,000 in expenses and investments must be made through bank transfer.
শেষকথা
কোম্পানি করহার তালিকাটি ডাউনলোড করতে এখানে ক্লিক করুন। আর আয়কর সম্পর্কিত আরও তথ্যের জন্য আমাদের আয়কর বিভাগটি থেকে ঘুরে আসতে পারেন।