Capital Gains Tax in Bangladesh: Shares, Land, Flats and Gold (2026-27)

By the Rebate Bhai team · Updated 17 October 2026 · Figures checked against the NBR Income Tax Guide 2026-27

A capital gain is the profit you make when you sell or transfer a capital asset. For assessment year 2026-27, Bangladesh taxes those gains in five different ways depending on the asset — and most of them never touch your ordinary slabs at all. Here is the full picture, with the NBR's own worked examples.

At a glance

What counts as a capital asset

Land, houses, apartments, commercial space, and shares or mutual fund units listed on a stock exchange are capital assets. Stock-in-trade is not, and nor are things kept purely for personal use — clothes, furniture, a car or a computer. Gold, silver, jewellery, gems, coins, precious metals, artwork, antiques and club memberships are the exception: a gain on transferring them is a capital gain even when they were for personal use.

Listed shares and fund units

An individual's capital gain of up to ৳50,00,000 in a year is left out of total income if it comes from transferring shares or units of a listed company or fund, or units of a fund recognised by the Bangladesh Securities and Exchange Commission. One ৳50,00,000 allowance covers all of these together. Gains above it are taxed at 15%. The exemption does not apply to sponsor, director or placement shares or units — gains on those are taxed in full. Unrealised gains are not income at all, and you can't cite them as a source of growth in your wealth statement either.

The NBR's Example 12 shows it in practice. A businessman with ৳15,00,000 of net profit realised ৳60,00,000 of gains from the capital market (and another ৳30,00,000 unrealised, which is ignored). He also bought ৳12,00,000 of unit certificates.

Timing matters if your gains are large. The ৳50,00,000 allowance applies to the gains of each income year, which runs from 1 July to 30 June, so it renews every July. Selling a big holding partly before and partly after 30 June can use two years' allowances instead of one. Example 12's investor, with ৳60,00,000 of gains in a single year, paid ৳1,50,000; had ৳10,00,000 of those sales fallen in the next income year instead, both years' gains would have stayed inside the exemption.

Land and buildings

When you transfer land, or land with a building, any amount you receive above the deed value is a capital gain. It is taxed at the Seventh Schedule's capital gains rates: added to your total income and taxed at slab rates if you held the property for five years or less, or taxed at 15% if you held it longer. The extra amount has to be backed by bank statements and documents.

Land given to a developer

If you hand land to a developer under a specified agreement and receive cash, flats or any other benefit in return, that is a capital receipt. The gain is the total value of what you received minus what the land cost you, and it is taxed at 15%. You can choose to pay that tax in three equal instalments, over the assessment year and the two that follow.

In the NBR's example, land bought for ৳70,00,000 went to a developer in 2022, and in January 2026 the owner received four flats worth ৳1,80,00,000. The gain is ৳1,10,00,000, and the tax ৳16,50,000 — which can be spread across 2026-27, 2027-28 and 2028-29.

Gold, jewellery and other valuables

A gain on personal gold, silver, gold or silver jewellery, gems and diamonds, coins, precious metals, artwork, antiques or a club membership is taxed at 5% for individuals; the ৳50 lakh exemption covers only listed shares and fund units, not these. In the same NBR example, jewellery bought in 2012 for ৳8,00,000 sold for ৳20,00,000: a ৳12,00,000 gain and ৳60,000 of tax. Keep the purchase receipt — without it, proving the cost is hard.

How gains interact with the rest of your tax

• Gains taxed at 15% or 5% are calculated on their own. They don't push the rest of your income into a higher slab.
• They also sit outside the 3% investment-rebate base, so a large gain doesn't raise your rebate limit (Example 12 above).
• Gains taxed at slab rates — property held five years or less — are ordinary income: they join your total income and the slabs.
• A large gain can still change your wealth statement, and with it whether the net-wealth surcharge applies.

Records to keep

• The sale or transfer deed for land and buildings.
• Challans for any tax paid at source on the transfer.
• Your broker's certificate of gains on listed shares.
• Purchase receipts showing what you paid for jewellery and other valuables.