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Tax Headline Data / Stock Option Plan / Bangladesh

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Grant

  • There are no income or social security taxes.

Exercise

  • Income Tax is payable up to a maximum rate of 30%, withheld by the Local Company. Income Tax is levied at progressive rates from 0% to 30%. 

  • The taxable amount is the amount by which the market value of the shares on exercise exceeds the exercise price.

Sale

  • Capital Gains Tax is payable on the growth in value of the shares up to a maximum rate of 15%, payable by the Participant. There are no withholding or reporting obligations for the Local Company. 

Other / Notes

Dividends

Once a Participant has acquired shares in the Company, they will pay tax at 10% (where the Participant holds a tax ID) or at 15% otherwise. There are withholding obligations for the Local Company. 

Corporate Tax Deduction

A Corporate Tax Deduction will not be available in respect of equity Awards on the basis that the cost of Awards are not a permitted expense and so cannot be provisioned as a cost in the Local Company's accounts.