Tax on Selling Gold in Bangladesh

From the 2026-27 income year (sales from 1 July 2026), personal gold, silver and jewellery count as capital assets, and the gain on selling them is taxed at 5%, however long you held them. Before that, gains on personal gold weren't taxed. The budget first proposed 15%; the Finance Act 2026 cut it to 5%.

Facts checked 30 October 2026 · Not financial, legal or tax advice

At a glance

What you sell	How the gain is taxed	Notes
Gold bars, coins and jewellery you own personally	5% of the gain (sale price minus cost), whatever the holding period.	Applies to sales from 1 July 2026. Earlier sales weren't taxed.
Gifted or inherited gold	5% of the gain; cost is the value when the previous owner acquired it.	NBR says gains built up before 2026-27 are taxed too: no step-up to the July 2026 value.
Silver, gemstones, metal coins	5%, same rule as gold.
Gold held as stock by a jeweller or trader	Business income at the normal slab rates (top rate 30%).	Business inventory isn't a capital asset.

How gold gains are taxed

The Finance Act 2026 (passed 29 June 2026) added gold, silver, jewellery, precious stones, metal coins and other precious metals to the definition of capital asset when they aren't business stock. Paintings, antiques and club memberships were added too, but practitioner summaries say they follow the general capital gains rules, not the 5% rate.
The gain is the sale price minus the cost of acquisition. Practitioner guides say the sale price is the higher of what you received and the market value on the day of sale.
Cost is what you paid. For gifted or inherited gold it's the value when the previous owner acquired it, and the value you declared in your return carries weight: without a recorded cost, the whole sale price may be treated as gain.
An NBR circular for 2026-27 applies the tax to the whole gain since acquisition, even if most of it arose before July 2026.
The Finance Bill proposed 15%, with the general five-year rule; the Act as passed sets a flat 5% for these items.
Buying: from 2026-27 VAT on gold jewellery is a flat Tk 2,500 per bhori (silver Tk 100), replacing 5%.

Reporting

Show the gain in your annual return for the income year (July to June); the return is normally due by 30 November.
Gold must also appear in the statement of assets and liabilities filed with the return. Keep purchase receipts, or a record of the value declared when you acquired it.

Losses

Under the general rules a capital loss can only be set off against capital gains, not other income.
The Act also bars carrying forward losses from reduced-rate sources; it isn't clear yet whether a loss on gold taxed at 5% can be used at all.

We couldn't open the Finance Act 2026 text or the NBR circular. The 5% rate, the lack of a holding-period test and the cost rules come from two practitioner guides and a Financial Express commentary that cite the Act and the NBR's 2026-27 circular, and match press reports that the 15% proposal would be cut to 5%.

Tax on selling gold in other countries: United States · Canada · Mexico · Brazil · United Kingdom · Ireland · Germany · France · Italy · Switzerland · Turkey · UAE · Saudi Arabia · Kuwait · Qatar · Egypt · South Africa · India · Pakistan · Sri Lanka · Nepal · Singapore · Malaysia · Hong Kong · Thailand · Vietnam · Indonesia · Philippines · Japan · South Korea · Australia · New Zealand · all countries

Tax on Selling Gold in Bangladesh: FAQ

Do I pay tax on selling gold jewellery in Bangladesh?

Yes, for sales from 1 July 2026. Personal gold and jewellery are now capital assets and the gain is taxed at 5%. Before July 2026 gains on personal gold weren't taxed.

Is the tax on gold sales 15% or 5%?

The budget proposed 15%, but the Finance Act 2026 set a reduced 5% rate on gains from gold, silver, jewellery, precious stones and metal coins, with no holding-period condition.

How is the gain on inherited gold worked out?

Sale price minus the value when the person you inherited from acquired it. Gains from earlier years aren't excluded, so keep the value you declared in your return.

Sources (6)

General information about the rules for individual investors, checked October 2026. Tax depends on your circumstances and residence; check with the tax authority or an adviser. Not tax advice.