The Finance Bill 2026 proposes imposing a 15% capital gains tax on profits from the sale or transfer of gold, jewellery and other assets, with the National Board of Revenue saying the measure is intended to curb tax evasion and follows international practice.
Bangladesh has proposed a 15% capital gains tax on profits from the sale or transfer of gold, silver, jewellery, precious stones, diamonds, coins, digital currencies, artworks, antiques and club memberships under the Finance Bill 2026 presented with the national budget for fiscal year 2026-27.
Finance Minister Amir Khosru Mahmud Chowdhury announced the proposal in parliament, under which gains from assets declared in a taxpayer’s return would be treated as capital gains and taxed at 15%. The same rate will apply to gains from securities, including treasury bills, bonds, savings instruments, debentures, sukuk and other shariah-based securities, as well as shares and stocks.
The proposal comes as domestic gold prices remain elevated. The price of 22-carat gold rose by BDT 6,590 per bhori on June 13 to BDT 224,940 per bhori, after reaching a record BDT 286,000 per bhori earlier this year.
National Board of Revenue (NBR) officials defended the measure at a seminar on the Finance Bill, saying personally owned gold jewellery has been classified as a capital asset rather than a personal asset. Revenue officials said the provision is intended to reduce opportunities for tax evasion and is based on practices used in several European countries.
The budget also includes incentives for the jewellery sector. The government has proposed replacing the existing 5% VAT on gold with a fixed VAT of BDT 2,500 per bhori and reducing the tax deducted at source on purchases of gold, silver, jewellery, precious stones, diamonds and platinum from 5% to 0.5%.
