The agreement between the two nations was signed on 8 October 2022.

Iranian President Masoud Pezeshkian signed legislation ratifying the income tax treaty with Bangladesh on 24 May 2025.

The agreement was signed on 8 October 2022.

Bangladesh had already announced the treaty’s entry into force in its Official Gazette on 29 March 2023, specifying an effective date of 1 July 2023 for domestic implementation. This suggests the ratification instruments may have been exchanged earlier.