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Bangladesh

Bitcoin Tax in Bangladesh (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

Bitcoin access is banned in Bangladesh

Cryptocurrency trading is banned in practice in Bangladesh. Bangladesh Bank applies the Foreign Exchange Regulation Act 1947 and the Money Laundering Prevention Act 2012 to prohibit buying, selling, and transacting in crypto, with public warnings dating back to 2014 and the most recent reinforcement issued in September 2025. No law explicitly criminalizes simply owning bitcoin, but there is no lawful way to buy it with taka through the banking system, and facilitators face prosecution.

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

Read this before you rely on a figure

Cryptocurrency trading is banned in practice in Bangladesh. Bangladesh Bank applies the Foreign Exchange Regulation Act 1947 and the Money Laundering Prevention Act 2012 to prohibit buying, selling and transacting in crypto, with public warnings dating back to 2014 and the most recent reinforcement issued in September 2025. No law explicitly criminalizes simply owning bitcoin, but there is no lawful way to buy it with taka through the banking system, and facilitators face prosecution. The Income Tax Act, 2023 described here says nothing about crypto; this page describes only the general capital gains position and gives no filing guidance.

Bangladesh has published no tax rule for bitcoin. The Income Tax Act, 2023 never mentions crypto, virtual assets, digital assets, bitcoin or tokens. What it does state is a general capital gains rule: section 57 treats profits and gains from the transfer of ownership of a capital asset as capital gains, section 2(77) defines a capital asset as property of any nature or kind held by an assessee, excluding stock-in-trade and personal effects, and section 58 measures the gain as the difference between the open-market sale or transfer price and the cost of acquisition. Paragraph 1 of the Seventh Schedule, as substituted on 4 November 2024, taxes the capital gain of an assessee other than a company, fund or trust on an asset other than listed securities at the regular rate on total income if the asset is disposed of within five years of acquisition, and at 15% after five years. Nothing in the Act says whether or how any of this reaches bitcoin.

Key facts

Regime
No crypto-specific rule
Tax authority
National Board of Revenue (NBR)
Framework
Income Tax Act, 2023 (Act No. XII of 2023), sections 57-58 and Seventh Schedule paragraph 1 (2023)
Holding period
Seventh Schedule paragraph 1(c) of the Income Tax Act, 2023 (as substituted by S.R.O. No. 383-Law/Income-tax-52/2024 of 4 November 2024) includes the capital gain of an assessee other than a company, fund or trust in total income at the regular rate where the asset is disposed of not more than five years after acquisition, and taxes it at 15% where it is disposed of after five years; the Act does not say whether bitcoin is a capital asset.
Losses
Section 70(2) of the Income Tax Act, 2023 allows a capital loss to be set off only against capital gain, and section 70(5) lets an unadjusted loss be carried forward to the six successive assessment years.
Reporting duty
Section 166 of the Income Tax Act, 2023 requires a return of income for the income year where total income exceeds the amount not chargeable to tax, or where the person was assessed in any of the three preceding years.

Frequently asked questions

Does Bangladesh have a bitcoin or crypto tax rule?

No. The Income Tax Act, 2023 never mentions crypto, virtual assets, digital assets, bitcoin or tokens.

How does Bangladesh tax capital gains in general?

Section 57 of the Income Tax Act, 2023 treats profits and gains from the transfer of ownership of a capital asset as capital gains, and section 58 measures the gain as the open-market sale price minus the cost of acquisition. The Act does not say whether bitcoin counts as a capital asset.

Can a capital loss offset other income in Bangladesh?

No. Section 70(2) of the Income Tax Act, 2023 says a capital loss may be set off only against capital gain. Under section 70(5), a loss that cannot be fully set off in the year may be carried forward to the six following assessment years.

Sources

The authority itself: National Board of Revenue (NBR). Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Bangladesh covers exchanges, payment methods and legality for residents.

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