The Bangladesh National Board of Revenue has published the Finance Act 2021, which was approved by parliament on 30 June 2021 and provides for the measures announced as part of the Budget for 2021-2022, with some adjustments. The main measures generally apply from 1 July 2021 and are summarized as follows:

Income Tax

• Corporate tax rates for FY 2021-2022 are set as follows for all classes of…