Reporting framework, corporate tax and individual tax treatment for digital assets in Bangladesh, from CryptaCount's jurisdiction database covering 72 countries.
Bangladesh: tax & reporting data
General Information
Default Framework
IFRS
Permitted Frameworks
IFRS
IFRS Mandatory For
BAS (Bangladesh Accounting Standards) converged with IFRS
Tax Year
Fiscal Year (end M6)
Functional Currency
BDT
FX Source (Reporting)
BB
FX Source (Tax)
NBR
Transaction Rate
Daily Spot
Hyperinflationary
✗ No
Reporting — IFRS
Framework Available
✓ Yes
Crypto Classification
Intangible Asset, Inventory
Classification Notes
IAS 38 intangible (most common); IAS 2 inventory if held for sale in ordinary course. No dedicated IFRS crypto standard.
Measurement Basis
Historical Cost
Fair Value (Revaluation)
Permitted Cost Methods
FIFO, WAVG, Specific ID
Prohibited Cost Methods
LIFO
Impairment Required
✓ Yes
Impairment Type
IAS 36
Reversal Allowed
✓ Yes
NRV Write-down
✗ Not required
Fair Value Hierarchy
Level 1
Recent Standards
No dedicated IFRS crypto standard. IFRIC agenda decision (2019) confirmed IAS 38/IAS 2. IASB crypto project in pipeline, no ED yet.
Corporate Tax — Rate & Classification
Corporate Tax Rate
27.5%
Crypto Classification
Unclear
Notes
Bangladesh Bank has not authorized crypto. No formal tax treatment.
Corporate Tax — Cost Basis
Measurement Basis
UNCLEAR
Default Cost Method
FIFO
Permitted Methods
FIFO, WAVG
Taxpayer Can Elect
✓ Yes
Country Override
Standard
Override Notes
Crypto not legally recognized
LIFO Conformity Req.
✗ No
Differs from Reporting
✗ No
Corporate Tax — Anti-Avoidance
Wash Sale
✗ Off
Window (before/after)
—
Same-Day Rule
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
Corporate Tax — Holding Period
Holding Period Benefit
✗ No
Period
—
Benefit Type
—
Corporate Tax — Crypto Event Treatment
Staking Rewards
FMV at Receipt
Gas Fee Treatment
Add to Cost
Gas = Disposal of Native
✓ Yes
Crypto↔Crypto Taxable
✓ Yes
DeFi Wrapping
Unclear
Fork Cost Basis
Zero
Individual Tax — Regime
Tax Regime
Unclear/Banned
Regime Notes
Crypto not legally recognized by Bangladesh Bank. No tax framework.
Tax Rate
0%
Rate Notes
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
Exempt Conditions
—
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
B2C vs B2B Differences
Differs from B2B
✗ No
Notes
Crypto not legally recognized.
Compare Bangladesh with other jurisdictions
Open the interactive multi-jurisdiction comparison inside CryptaCount to view frameworks, cost-basis methods and tax rules side by side.