Crypto Tax in Bangladesh

A structured summary of how individual crypto taxation works in Bangladesh — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Bangladesh

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Inventory

Tax Year

Fiscal Year (M6)

Functional Currency

BDT

FX Source (Reporting)

FX Source (Tax)

NBR

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Unclear/Banned

Crypto not legally recognized by Bangladesh Bank. No tax framework.

Tax Rate

Unclear

Individual Tax — Cost Basis

Measurement Basis

UNCLEAR

Cost Method

FIFO

Method Electable

✓ Yes

Permitted Methods

FIFO, WAVG

Country Override

Standard

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

—

HP Benefit

—

Annual Exemption

—

Threshold Exemption

—

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in Bangladesh?

Bangladesh applies a Unclear/Banned treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Bangladesh use?

See the cost-basis section above for the default method and the alternatives Bangladesh permits for individuals.

Other jurisdictions

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