A central institutional change of 2026 was the Invest Bangladesh Act 2026 (Act No. 104 of 2026). Gazetted on 16 July 2026, it came into force by notification under section 1(2). The Daily Observer reported the notification as issued on 20 August 2026, and the Authority's own release says it began work on 23 August 2026. The commencement notification itself has not been seen, so those dates rest on press and agency reports.

Section 66 repeals the Bangladesh Economic Zones Act 2010, the Public-Private Partnership Act 2015, the BIDA Act 2016 and the One Stop Service Act 2018. It dissolves BEZA, the PPP Authority and BIDA, and passes their assets, contracts, cases and staff to the new Authority, preserving acts done under the old laws. It does not repeal the BEPZA Act 1980 or the Hi-Tech Park Authority Act 2010, so both of those regulators continue with their own approvals.

For investors, section 28 is the gateway. A private industrial project must register with the Authority unless another statutory authority, such as BEPZA, governs it. Registration unlocks incentives, import entitlements and work permits. The Authority may set deadlines for other agencies' approvals on registered projects, and section 20 lets it suspend or cancel a registration for breach. Section 50 requires a single digital platform, BanglaBiz, although legacy forms still carry BIDA's name.

The Act is a framework rather than a code. Sections 21 and 22 let the government grant customs facilities and incentives by gazette notification for a fixed period, and section 26 allows exemptions from listed laws. Each benefit exists only on the terms of a notification. Former economic zones, free trade zones and private export processing zones are now industrial areas under section 2(32), and the Private EPZ Act 1996 was separately repealed by Act No. 35 of 2026.

Bangladesh Bank eased the money side in parallel. FEID Circular No. 01 of 8 March 2026 lets banks repatriate share-sale proceeds without central bank approval up to Tk 100 crore on an independent valuation. FEID Circular No. 03 of 15 July 2026 eased borrowing by fully foreign-owned industrial companies from their parents and shareholders. Net foreign direct investment reached USD 1,770.42 million in 2025, according to Bangladesh Bank data published by Invest Bangladesh.

Several items are still in draft. The Commerce Ministry is consulting on a third amendment to the Companies Act 1994, with reported proposals on digital records, beneficial-ownership disclosure and moving approval of memorandum changes from the courts to the RJSC. The RJSC's new electronic registration system is scheduled for software handover by 15 January 2027. The Cabinet approved a draft Visa Policy 2026 in August, but the final policy has not been confirmed.

The practical lesson for 2027 is to treat the statute and the notifications as separate questions. Before committing capital, confirm the gazette declaration of the industrial area, the notification granting each incentive, and the current fee and service schedule. Record the incentives in the registration or allotment documents, and check whether the holding structure has the benefit of one of the 25 bilateral investment treaties UNCTAD lists as in force.

The Finance Act 2026 (Act No. 96 of 2026) was gazetted on 30 June 2026 and governs FY2026-27. It kept corporate rates unchanged and fixed them for assessment years 2026-27 to 2030-31: 27.5 per cent for non-listed companies, or 25 per cent where the bank-transfer conditions are met, and 22.5 per cent, or 20 per cent, for listed companies with at least 10 per cent float. A later Finance Act can still change them.

For individuals, the tax-free threshold is Tk 4 lakh for FY2026-27 and FY2027-28, Tk 4.5 lakh for FY2028-29 and FY2029-30, and Tk 5 lakh for FY2030-31. Individuals may now file at any time in the tax year. A return filed from July to September earns a rebate of 5 per cent of tax payable or Tk 25,000, whichever is less, and additional tax applies from 1 January. Online filing has been mandatory for most individuals since assessment year 2025-26.

Company deadlines moved too. Under the new section 170(2) of the Income Tax Act 2023, a company files by the 15th day of the ninth month after its year end, which is 15 March for a 30 June year end. Filing at least two months early earns a rebate, and late filing within the tax year attracts additional tax. The advance tax threshold rose from Tk 6 lakh to Tk 10 lakh.

Withholding returns are quarterly under section 177(3), as substituted by the Finance (2025-2026 Financial Year) Act 2026, and are due on 25 October, 25 January, 25 April and 25 July. The Finance Act 2026 extended the duty to public-private partnerships, e-commerce platforms, larger hotels and restaurants, and individuals with business turnover above Tk 10 crore.

VAT has been the most unsettled area. The Finance Act 2026 made returns quarterly from July 2026. On 28 September 2026 the Cabinet approved a draft ordinance restoring a return within 15 days of each monthly tax period, and the NBR extended the July and August 2026 returns to 25 October 2026 without interest or penalty. Promulgation, the gazette date and the ordinance number had not been confirmed when this outlook was finalised.

Parliament's April 2026 ratification round also reshaped the tax landscape. The Revenue Policy and Revenue Management Ordinance 2025, which would have split the NBR into two divisions, lapsed, as did ordinances amending the Customs Act 2023 and the Income Tax Act 2023. Acts 76 and 77 of 2026 ratified the January 2025 VAT and excise increases with effect from 9 January 2025, and Act 89 of 2026 placed the FY2025-26 budget on a statutory footing.

Disputes and property transactions are also affected. Since the Finance Act 2026, a VAT appeal needs a pre-deposit of 1 per cent of the demand before the Commissioner (Appeals) or the Appellate Tribunal, and 2 per cent before the High Court Division. From 2026-27, tax collected at land registration is no longer final, so the actual gain must be reported in the return.

For 2027, the practical priorities are calendar discipline and flexibility. Check whether the VAT ordinance has been gazetted before each return, keep bank-channel evidence for the reduced corporate rate, and use the authentic English texts of the tax Acts published in 2025, read with the 2026 amendments. The next budget is expected in June 2027, following the pattern of June 2026, but no date has been announced.

The Commercial Courts Act 2026 (Act No. 23 of 2026) was published on 10 April 2026 and is deemed in force from 1 January 2026, replacing the Commercial Courts Ordinance 2026. District and Additional District Judges sit as commercial courts for listed categories of business dispute, with no minimum value. Bank recovery cases under the Artha Rin Adalat Act and matters within the High Court Division's original jurisdiction are excluded.

The Act's timetable is demanding. Unless urgent interim relief is needed, mediation must be attempted before filing and must finish within 30 days. The final hearing must end within 90 days of being fixed, and only the final judgment can be appealed, to the High Court Division within 60 days. Whether the courts notified in February 2026 are hearing cases in every district has not been confirmed.

General civil procedure changed too. The CPC (Amendment) Act 2026 (Act No. 36 of 2026), deemed in force from 8 May 2025, allows evidence-in-chief on affidavit, caps adjournments, permits summons by SMS, voice call and messaging apps under Order V rule 9(3), lets execution proceed in the record of the original suit, limits setting aside ex parte decrees to once, and requires appellate courts to decide cases themselves where the record suffices.

The Civil Courts (Amendment) Act 2026 (Act No. 12 of 2026) renamed Assistant Judges as Civil Judges and Senior Assistant Judges as Senior Civil Judges. Pecuniary limits are unchanged from the 2021 amendment: Tk 15 lakh and Tk 25 lakh, with no limit for a Joint District Judge. The NI (Amendment) Act 2026 sends cheque cases above Tk 5 lakh to a Joint Sessions Judge.

Criminal procedure was tightened by the CrPC (Amendment) Act 2026 (Act No. 11 of 2026). Police remand is capped at 15 days in total, a new section 173B sets a 60-working-day investigation limit, section 167A controls 'shown arrest', arrest safeguards apply under sections 46A to 46E, and bail bonds can be accepted online. The Legal Aid Services (Amendment) Act 2026 made pre-suit mediation compulsory for scheduled disputes from 31 July 2026 in 30 notified districts, not including Dhaka.

Arbitration law was not amended, but the courts clarified it. The High Court Division held in August 2025 that the 60-day period to challenge a Bangladesh-seated award cannot be extended. In February 2026 it held that a foreign award must be enforced within three years under article 182 of the Limitation Act, and in July 2026 it confirmed that the enforcing court cannot review the merits.

Court administration is also changing. On 3 May 2026 the Chief Justice suspended the Wednesday and Thursday virtual sittings of both Divisions of the Supreme Court until further notice, although the Use of Information Technology by Courts Act 2020 remains in force.

Parliament repealed the Supreme Court Secretariat and Judges Appointment ordinances in April 2026, and the Appellate Division has stayed the 2025 High Court judgment directing a separate secretariat pending the state's appeal. In 2027, users should test whether statutory timetables hold, update dispute clauses, and check district notifications before filing.

The Bangladesh Labour (Amendment) Act 2026 (Act No. 43 of 2026) enacted the 2025 labour ordinance with changes and took effect immediately on 10 April 2026. It amends many provisions of the Labour Act 2006, so the 2006 Act should be read in its consolidated, amended form.

Collective rights changed most. A union may now register with at least 20 workers, scaling up to 400 in establishments of more than 3,000, and an establishment can have up to three unions. Blacklisting is banned as an unfair labour practice, and coverage extends to domestic workers and seafarers. Employers should review their recognition and bargaining procedures against the lower thresholds.

Benefits rose. Maternity leave is now 120 days and festival holidays 13 a year. A resigning permanent worker earns compensation from the first year of service. Under section 242, the Workers' Participation Fund must be shared equally among all beneficiaries each year. Under section 264, employers with 100 or more permanent workers must set up a provident fund if two-thirds ask, unless they enrol willing staff in the 'Progoti' universal pension scheme on 50:50 contributions.

Licensing moved to a longer cycle. Section 326(1)(b), as substituted, requires a factory or establishment licence to be renewed every five years, while a contractor agency's licence lasts one year. DIFE was reported in May 2026 to be issuing one-year renewals until new fees and procedures are notified, so employers should renew before the expiry date on their current licence and check with DIFE.

Wages are set by sector, with the Minimum Wage Board recommending rates and the government declaring them by gazette. The garment entry-level minimum has been Tk 12,500 a month since 1 December 2023, rates must now be reviewed every three years, and a new garment wage board was being formed in October 2026. Export processing zones follow the EPZ Labour Act 2019 instead, so groups with plants inside and outside zones run two regimes.

Migration law was also strengthened. The Overseas Employment and Migrants (Amendment) Act 2026 added a residual penalty of up to six months' imprisonment or a Tk 50,000 fine for breaches with no specific penalty. A new 2026 Act combined human trafficking and migrant smuggling offences and repealed the 2012 trafficking law. Both matter for supply-chain and recruitment due diligence.

Enforcement exposure also matters. The amended Act requires harassment complaint committees, and its general penalty is up to three months' imprisonment or a fine of Tk 25,000 to Tk 50,000, or both. Managers employed mainly in managerial or administrative roles remain outside the definition of 'worker', so senior expatriates' terms depend on their contracts.

Foreign staff need an employment-type visa and a work permit, now issued by Invest Bangladesh for enterprises under its jurisdiction, with security clearance handled online and deemed granted if no objection is raised within 21 working days. The Cabinet approved a draft Visa Policy 2026 in August, but its final categories are not confirmed. In 2027, employers should finish policy updates under the 2026 Act and track the rules that will complete it.

The Registration (Amendment) Act 2026 (Act No. 14 of 2026), deemed in force from 1 January 2026, with two provisions from 5 February 2026, modernised the Registration Act 1908. The section 17A(2) period rose from thirty to sixty days, and section 26 now allows six months, rather than four, to present documents executed abroad.

Heba and other gifts were added to section 52A, Registrar appeals and applications have 45-day and 30-day limits, and a new section 77A creates a legal basis for e-registration.

In Dhaka, the RAJUK Act 2026 (Act No. 67 of 2026), gazetted on 10 April 2026, replaced Ordinance No. 13 of 2026 and is now RAJUK's main statute. Section 34 bars construction without approval, and building outside the approved plan carries up to two years' imprisonment, a fine up to Tk 50 lakh, or both, under section 54. One month's notice is required before suing RAJUK.

The Dhaka Metropolitan Building Rules 2025 also apply, though their text could not be re-read.

A national planning layer was added. The Spatial Planning Act 2026 creates a framework to which development plans and sector projects are to conform. The Land Use Control and Agricultural Land Protection Act 2026 introduces zone-based control using official zoning maps, restricts conversion of multi-crop farmland and controls topsoil removal, wetland filling and hill cutting. The Bangladesh Building Regulatory Authority Act 2026 creates a national building regulator, with detailed functions left to rules.

Gifts gained a new form. The Transfer of Property (Amendment) Act 2026 (Act No. 105 of 2026) adds sections 122A and 122B to the 1882 Act, recognising a gift that reserves a lifetime right of use between parents and children, grandparents and grandchildren, and spouses. It applies to people of all faiths. The Act text was not yet online when reviewed, so its commencement clause has not been read.

Tax and dispute rules also matter. The Finance Act 2026 dropped proposed TIN requirements for partition deeds and mutations. In the 30 districts notified from 31 July 2026, partition disputes within a Civil Judge's jurisdiction must go to legal aid mediation before a suit is filed. Disputes over agreements on immovable property used for trade or business fall within the Commercial Courts Act 2026.

For foreign investors the basic position is unchanged. Foreign individuals do not in practice hold land directly; a Bangladeshi company, even if wholly foreign-owned, may own or lease land, and zone authorities grant long leases. Real estate sale proceeds need Bangladesh Bank approval before remittance, while share-sale proceeds often do not.

Zone land follows its own rules. BEPZA typically leases serviced plots in export processing zones for 30 years. In industrial areas, section 19 of the Invest Bangladesh Act 2026 lets the Authority allot, rent or lease land, and section 20 lets it cancel an allotment for breach. The Act gives lenders no step-in right, so the lease and a direct agreement with the lessor must supply one.

In 2027, buyers and lenders should check zoning classification, spatial plans, RAJUK approvals and any reserved life interest alongside the usual khatian, mutation and chain-of-title searches, and watch for the e-registration rules.

Bangladesh acceded to the Hague Apostille Convention on 29 July 2024, and it entered into force for Bangladesh on 30 March 2025. Public documents can now be apostilled instead of legalised for use between Bangladesh and other contracting states. Twelve states objected to the accession under Article 12, including Germany, France, the Netherlands and Austria, so documents passing between Bangladesh and those states still need legalisation.

Practice at missions has been uneven. On 17 August 2026 the High Court Division issued a Rule asking why the failure to issue uniform instructions on attesting documents for Bangladeshis abroad should not be declared unlawful. The writ says some missions refuse notarised or apostilled documents and demand further attestation, while others accept them. Until the Rule is decided, ask the receiving mission in advance.

Powers of attorney executed abroad follow strict steps. The February 2025 amendment to Rule 10 of the Power of Attorney Rules 2015 requires the deed to be sent to Bangladesh within six months of authentication, and accepts a national ID card, a birth certificate or an NVR-endorsed foreign passport as identification. After arrival, the deed passes through Foreign Ministry authentication, stamping and filing with the sub-registrar within set periods.

Two other changes help. The Registration (Amendment) Act 2026 extended the period to present documents executed abroad from four to six months. In December 2025, the High Court Division held in Writ Petition No. 3890 of 2025 that treasury delay in stamping a power of attorney executed abroad cannot be held against the attorney, and directed the sub-registrar to register it.

Family litigation runs under the Family Courts Act 2023, which replaced the 1985 ordinance. Appeals go to the District Judge as the Family Appellate Court under sections 18 and 19, section 27 treats the Family Court as a District Court for Guardians and Wards Act cases, and section 28 largely excludes the Code of Civil Procedure.

Pre-suit mediation now applies to many family disputes. In the 30 districts notified from 31 July 2026, Family Courts Act matters and partition disputes within a Civil Judge's jurisdiction must first go to legal aid mediation, with mediation time excluded from limitation. The Nari o Shishu amendment of 2026 shortened rape investigation and trial periods and set a 30-day appeal period.

Succession planning gained a tool. The Transfer of Property (Amendment) Act 2026 recognises a gift reserving a lifetime right of use between parents and children, grandparents and grandchildren, and spouses, for people of all faiths. The Enforced Disappearance Act 2026 provides a certificate route for families of the disappeared on inheritance and maintenance. Neither Act's commencement clause has yet been read.

Tax matters for individuals abroad too. A person returning from work or study abroad must file an income tax return within 90 days, and taxpayers living abroad may still file on paper. Each step in a power of attorney chain has its own deadline, and a late step can delay registration or a court case for months.

In 2027, NRBs should plan document chains early, use the apostille route where the host state has not objected, and keep evidence of timely submission at every step.