The Bangladesh Securities and Exchange Commission (BSEC) has asked stock exchanges to provide information on individuals and institutions earning capital gains of Tk 50 lakh or more from securities transactions in a fiscal year.
The request, issued on 14 September 2025, directs stock exchanges, including the Dhaka Stock Exchange (DSE) and Chattogram Stock Exchange (CSE), to submit a consolidated list of such entities.
The information is to be compiled based on a format outlined by the National Board of Revenue (NBR) in a letter dated 25 August 2025.
This move is part of BSEC’s ongoing effort to improve transparency and regulatory compliance in the securities market. By collecting and reviewing this data, BSEC aims to enhance market monitoring and ensure greater accountability in stock market activities.
Unlike institutions, individuals’ capital gains from listed securities were tax-exempt until 2023. For high-income individuals, the capital gain tax rate was initially set at the highest income tax slab, which exceeded 40%, including a surcharge on wealth.
However, the NBR, in November last year, reduced the tax rate on capital gains from listed securities to a flat 15% for all. With the surcharge, the rate for wealthy individuals halved to around 20%.
