Bangladesh TIN and BIN number guide
Tax Identification Number (TIN / e-TIN)
Bangladesh's National Board of Revenue (NBR) issues a 12-digit electronic Tax Identification Number (e-TIN) to every taxpayer — individuals and companies alike. The e-TIN replaced the older paper-based TIN system and is mandatory for filing income tax returns, opening letters of credit, registering companies, and accessing 43 regulated services under the Income Tax Act 2023.
Format: 12 numeric digits (e.g., 123456789012)
Registration is handled exclusively through the NBR e-TIN portal at secure.incometax.gov.bd. Resident individuals can self-register online using their National ID (NID) and biometric verification. Non-resident companies and foreign entities cannot use the online self-registration system — they must apply in person or through an authorized representative at the relevant Tax Circle office, presenting incorporation documents, a registered local address, and passport copies of directors.
Once issued, your e-TIN appears on a system-generated TIN certificate that you can download from the portal. The TIN number is permanent and does not change even if you change tax circles or update your registered address.
Where to use your TIN:
- Filing annual income tax returns (mandatory from
etaxnbr.gov.bd) - Obtaining a Proof of Submission of Return (PSR) to access 43 services including bank loans, credit cards, import/export, property registration, and company directorships
- Claiming reduced withholding tax rates on dividends, bank interest, and other scheduled payments
- Submitting tenders to government agencies
Business Identification Number (BIN / e-BIN)
Every business that meets the VAT registration threshold — or that imports/exports goods, participates in government tenders, or supplies specified goods and services — must obtain a Business Identification Number (BIN). Since 30 November 2019, the NBR requires the 13-digit e-BIN format for all regulated activities. Old 9-digit and 11-digit BINs are legally invalid and cannot be used on VAT invoices or for customs clearance.
Format: 13 numeric digits
The e-BIN is issued upon successful VAT registration via the NBR's online VAT portal at vat.gov.bd. The 13-digit e-BIN encodes the taxpayer's prior 9-digit registration, their VAT Commissionerate code, and branch identifiers — allowing the NBR to cross-reference historical records during audits.
VAT registration thresholds (as of 2025):
| Annual Turnover | Obligation |
|---|---|
| Up to BDT 3 million | No VAT registration required |
| BDT 3–5 million | Turnover tax enlistment (4% rate) + BIN required |
| Above BDT 5 million | Full VAT registration (15% standard rate) + BIN required |
| Any turnover | BIN required if importing/exporting, participating in tenders, or supplying specified goods/services |
Registration must be obtained within 15 days of crossing the applicable threshold.
Official Database — BIN Search: NBR BIN Lookup
For a step-by-step walkthrough of the NBR lookup tool, see how to verify a Bangladesh BIN number.
TIN vs BIN — Key Differences
| TIN (e-TIN) | BIN (e-BIN) | |
|---|---|---|
| Digits | 12 | 13 |
| Administered by | NBR — Income Tax | NBR — VAT Wing |
| Purpose | Income tax filing, PSR services | VAT invoicing, import/export, tenders |
| Who needs it | All taxpayers (individuals + companies) | All VAT-registered businesses |
| Portal | secure.incometax.gov.bd | vat.gov.bd |
| Appearance on invoices | Not required on Mushak 6.3 | Mandatory on all Mushak 6.3 tax invoices |
A company in Bangladesh typically holds both a TIN and a BIN. These are separate numbers issued by different wings of NBR and must never be confused when completing tax returns or VAT invoices.
VAT Invoicing: Mushak 6.3 and Your BIN
When your business is VAT-registered, every B2B sale must be documented with a Mushak 6.3 tax invoice. This invoice must include the legal name, address, and 13-digit e-BIN of both the buyer and the seller. An invoice missing either party's BIN is legally defective — the buyer loses their right to claim input VAT credit on that purchase, and the NBR can impose a penalty of up to BDT 10,000 for irregular invoice issuance.
Before accepting a supplier's Mushak 6.3, verify their BIN is active on the NBR portal. A BIN showing "Inactive" or "Suspended" status means the supplier cannot legally issue a tax invoice — any credit claim based on that invoice will be disallowed during audit.
See the BIN verification guide for full steps on how to check status using the NBR's fourteen-digit BIN search tool.
Related Resources
- How to verify a Bangladesh BIN number — step-by-step NBR portal walkthrough
- India GSTIN guide — GST registration for the neighboring market
- Pakistan TIN guide — NTN and CNIC system comparison
- Worldwide tax rates reference — VAT rates for Bangladesh and 100+ countries
- How to register for VAT/GST globally — multi-country registration guide
Frequently Asked Questions
Does not having a TIN in Bangladesh mean I pay more withholding tax?
Yes — the rate differential is immediate and significant. When a company pays a dividend to a resident individual shareholder who does not furnish a valid 12-digit e-TIN, withholding tax applies at 15% instead of the standard 10%. The same TIN-or-higher-rate mechanism applies to interest on bank deposits and other scheduled payments listed in the Income Tax Act 2023. The payer is legally required to deduct at the higher rate if the recipient cannot produce their TIN at the time of payment — there is no grace period or self-correction mechanism after the fact. [1] [2]
I cannot file a tax return without a TIN, but many services require proof of return submission — how do I unlock these services?
Section 264 of the Income Tax Act 2023 requires a Proof of Submission of Return (PSR) before accessing 43 regulated services — including obtaining a credit card, taking a loan above BDT 20 lakh, acting as a company director, and registering or transferring property above BDT 10 lakh. The PSR is a system-generated certificate containing your name, TIN, and assessment year. You can only obtain it after registering for a TIN at secure.incometax.gov.bd and filing at least one income tax return. There is no shortcut: TIN registration must come first, then return filing, then PSR issuance. [1] [2]
As a non-resident company, I cannot register for an e-TIN online — what is the actual process?
Non-resident companies and foreign entities are explicitly blocked from using NBR's online e-TIN self-registration system — the portal requires a Bangladesh NID for biometric verification. Instead, non-residents must file a paper application at the relevant Tax Circle office with certified copies of incorporation documents, a registered address in Bangladesh (branch office or liaison office address is accepted), and passport copies of all directors. ICAB has formally documented this as a structural gap that forces foreign-invested companies into a manual, multi-week process with no tracking mechanism. [1] [2]
As a foreign SaaS provider selling to Bangladesh customers, do I need a BIN even without a local office?
Yes. A non-resident business supplying electronic services to VAT-unregistered customers in Bangladesh must register for VAT (and receive a BIN) regardless of having no physical presence. The VAT and Supplementary Duty Act 2012 requires appointment of a qualified VAT agent using Form Mushak 3.4 — an ICAB-registered chartered accountant, ICMAB cost accountant, Bangladesh Bar Council lawyer, or retired NBR officer of at least Assistant Commissioner rank. This agent acts jointly and severally liable for all VAT, penalties, and interest. No local bank account or office is required, but the agent relationship must be established before your first taxable supply. [1] [2]
Do IT and software companies in Bangladesh still qualify for income tax exemption, and does the TIN filing requirement apply during the exempt period?
Yes to both. The Finance Act 2024 extended the 100% income tax exemption for software development, IT-enabled services, and 19 specified tech activities (including AI, blockchain, SaaS, and data science) through 30 June 2027. However, the exemption does not suspend TIN compliance — companies must still register for a TIN via etaxnbr.gov.bd, file annual returns, and obtain a tax exemption certificate from the relevant Tax Circle each year to substantiate the claim. Failing to file a return for any exempt year renders the exemption void for that year and exposes the company to standard corporate tax assessment. [1] [2]
My VAT customer says my Mushak 6.3 invoice is invalid because my BIN is suspended — what triggers suspension and how do I reinstate it?
The NBR suspends a BIN when a registered business fails to file monthly VAT returns (Mushak 9.1) for consecutive periods, or when fraudulent documentation is discovered during registration review. A suspended BIN means you cannot legally issue Mushak 6.3 tax invoices — causing your B2B customers to lose input VAT credit on every purchase from you, creating immediate commercial pressure. To reinstate, file all overdue Mushak 9.1 returns, settle outstanding VAT and late-filing surcharges, then apply to your VAT Commissionerate for reinstatement in writing. NBR does not publish a fixed processing timeline for reinstatement decisions. [1] [2]
The NBR e-TIN portal is down during return-filing season — is there a workaround and what are the consequences of missing the deadline?
The NBR's e-TIN and e-Return system has suffered multiple documented outages — most notably back-to-back technical failures caused by unpaid service charges to the system operator, Synesis IT. During portal outages, NBR has historically extended return deadlines by gazette notification; check nbr.gov.bd for official announcements. If no extension is announced and the portal is unavailable on the deadline date, taxpayers should document their failed submission attempts (screenshots with timestamps) and immediately contact their Tax Circle to request a manual return acceptance — NBR officers have discretion to accept paper returns during declared system emergencies. Missing the filing deadline without an officially granted extension triggers a BDT 5,000 minimum late-filing penalty or 10% of the assessed tax, whichever is higher. [1] [2]
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