The National Board of Revenue (NBR) has officially released the authentic English text of the Income Tax Act, 2023 through a gazette notification dated 8 October 2025.
Originally enacted in Bangla, the Income Tax Act, 2023 replaced the previous Income Tax Ordinance, 1984 in June 2023, marking a major shift in Bangladesh’s direct tax regime. Since its enactment, stakeholders, particularly foreign investors and multinational entities, have been requesting an official English version to ensure uniform interpretation, consistency, and ease of application in cross-border tax and compliance matters.
The publication of the English text comes after more than two years of translation, review, and vetting by the NBR and the Legislative and Parliamentary Affairs Division, aiming to provide an authoritative reference for both domestic and international users of the law.
The newly published English text incorporates all legislative amendments made up to the Finance Act, 2024. However, it does not include the subsequent changes introduced by the Finance Act, 2025.
For a copy of the Gazette, please click the download button below.
