Bangladesh regulatory tracker: every law change since 2025, in one place

by Barrister Tahmidur Rahman | Oct 24, 2026

Tools & guides/Regulatory tracker

Bangladesh regulatory tracker: every law change since 2025, in one place

The Bangladesh regulatory tracker lists every significant change to Bangladesh law and regulation since January 2025: Acts, ordinances, rules, Bangladesh Bank circulars, draft bills and laws that lapsed or were repealed. Each entry gives the instrument number, the date it took effect, who is affected and what to do, with the official source. Filter by area or status, search, or tap a month on the chart.

91Changes tracked
65In force
1Passed, not yet in force
3Draft or bill
18Repealed or lapsed
At a glance

Two years of change, month by month

Bangladesh made more law in 2025 and 2026 than in any period in recent memory. Ordinances made during the interim government were passed as Acts in April 2026, many with effect from earlier dates, and others were allowed to lapse. Tap a month to see what changed.

In forcePassed, not yet in forceDraft or billConsultationRepealed or lapsed
Bangladesh regulatory tracker: Gazettes and statutory instruments
Gazettes and statutory instruments
Bangladesh regulatory tracker: Supreme Court of Bangladesh
Supreme Court of Bangladesh
Bangladesh regulatory tracker: Banking and foreign exchange
Banking and foreign exchange
Bangladesh regulatory tracker: Tax and customs
Tax and customs
The tracker

Every change, with the source

  1. 15Oct 2026
    Draft or billBanking & finance

    Bank Company Act amendment (draft)

    Draft Bank Company (Amendment) Act; inter-ministerial review 20 September 2026

    A draft amendment to the Bank Company Act 1991 is under review. The interim-era proposals from Bangladesh Bank to cut family directors per bank from three to two and cap consecutive tenure at six years are being reconsidered; the Financial Institutions Division favoured keeping three family directors and a nine-year cap.

    Nothing is final; Bangladesh Bank is to resubmit the draft before Cabinet approval.

    Who is affectedBank sponsors, directors and investors in private commercial banks.
    What to doTrack the Cabinet draft; review board composition and director tenure plans against both options.

    Source: Prothom Alo: New draft law retains scope for family control of banks (15 Oct 2026)

  2. 15Oct 2026
    Draft or billTax & customsEffective: Cabinet approval reported 15 October 2026; promulgation and gazette not confirmed. The NBR extended the July and August returns to 25 October 2026.

    VAT returns: return to monthly filing (draft ordinance)

    Draft VAT and Supplementary Duty (Amendment) Ordinance 2026 (Cabinet-approved); NBR deadline extension

    The Finance Act 2026 made VAT returns quarterly (new s.64 of the VAT Act). After revenue fell, the Cabinet approved a draft ordinance to restore monthly returns, due within 15 days of the end of each monthly tax period.

    The NBR extended the deadline for the July and August returns from 15 to 25 October 2026 without interest or penalty.

    Who is affectedVAT-registered and enlisted businesses and their tax advisers.
    What to doFile July and August returns by 25 October 2026 and check whether the ordinance has been gazetted before the next return.

    Source: bdnews24.com: VAT return deadline for July, August extended by 10 more days (15 Oct 2026)

  3. 24Sep 2026
    ConsultationBanking & finance

    Digital bank licences: initial approvals

    Bangladesh Bank board decision (in-principle approval / Letter of Intent)

    The Bangladesh Bank board reportedly gave in-principle approval to further applicants for digital bank licences under its digital bank licensing guidelines and agreed to issue a Letter of Intent to one earlier applicant. Applicants must still meet Letter of Intent conditions on capital, governance and systems before they can open as online-only banks.

    Who is affectedFintech sponsors, MFS providers, telecom groups and banks planning digital-only operations.
    What to doCheck the Letter of Intent conditions and Bangladesh Bank's digital bank guidelines before committing capital.

    Source: Dhaka Tribune: 5 digital banks get Bangladesh Bank's initial nod

  4. 14Sep 2026
    In forceBanking & financeEffective: Passed 9 September 2026; gazetted 14 September 2026 as Act 108 of 2026. Commencement clause not seen (the Act text is not yet on the official database or its mirror). If, as with almost all 2026 Acts, there is no deferred-commencement clause, it is in force (General Clauses Act 1897, s.5); check the gazette text.

    Bank Resolution (Amendment) Act 2026

    Bank Resolution (Amendment) Act 2026 (Act No. 108 of 2026); omits s.18A of Act 88 of 2026

    Parliament removed section 18A of the Bank Resolution Act 2026, which let shareholders of a bank immediately before it entered resolution apply to Bangladesh Bank to buy back its shares, assets and liabilities, and let Bangladesh Bank offer the same to another suitable person.

    The provision had been added when the 2025 ordinance was re-enacted and drew criticism after the Sammilito Islami Bank merger. The Finance Minister said no one had met its conditions.

    Who is affectedFormer shareholders and sponsors of banks under resolution, and investors in resolved banks.
    What to doDo not plan on a statutory buy-back route; deal with Bangladesh Bank under the remaining resolution tools.

    Source: The Financial Express: Parliament scraps controversial bank ownership provision (9 Sept 2026)

  5. 8Sep 2026
    In forceCriminal & complianceEffective: Passed 6 September 2026; gazetted 8 September 2026 as Act 107 of 2026. Commencement clause not seen (the Act text is not yet on the official database or its mirror). If, as with almost all 2026 Acts, there is no deferred-commencement clause, it is in force (General Clauses Act 1897, s.5); check the gazette text.

    Prevention and Remedy of Enforced Disappearance Act 2026

    Prevention and Remedy of Enforced Disappearance Act 2026 (Act No. 107 of 2026)

    Enforced disappearance by a public servant or disciplined-force member becomes a cognisable, non-bailable, non-compoundable offence punishable with life imprisonment, or death where the victim died or remains missing for over five years, plus fines up to Tk 1 crore.

    It allows search warrants and trial in absentia, protects witnesses, funds compensation, and sets a 120-day limit for investigation and trial. Police remain the investigators.

    Who is affectedLaw-enforcement and security agencies, victims' families, human-rights defenders.
    What to doFamilies of the disappeared should note the five-year certificate route for inheritance and maintenance.

    Source: The Financial Express: JS passes three bills including Enforced Disappearance Bill, Human Rights Commission Bill (6 Sept 2026)

  6. 8Sep 2026
    In forceConstitutional & public lawEffective: Passed 6 September 2026; gazetted 8 September 2026 as Act 106 of 2026. Commencement clause not seen (the Act text is not yet on the official database or its mirror). If, as with almost all 2026 Acts, there is no deferred-commencement clause, it is in force (General Clauses Act 1897, s.5); check the gazette text.

    National Human Rights Commission Act 2026

    National Human Rights Commission Act 2026 (Act No. 106 of 2026)

    A new Act replaces the National Human Rights Commission Act 2009, which had been revived in April 2026. The commission will have a chair and four commissioners, including at least one woman and one member of a minority or disadvantaged group.

    It can issue interim protective orders and will house a National Preventive Mechanism on torture, custodial deaths and enforced disappearance.

    Who is affectedComplainants, NGOs, law-enforcement agencies and businesses facing human-rights complaints.
    What to doUse the simplified complaint process; businesses should map supply-chain human-rights exposure.

    Source: The Financial Express: JS passes three bills including Enforced Disappearance Bill, Human Rights Commission Bill (6 Sept 2026)

  7. 8Sep 2026
    In forceLand & propertyEffective: Passed 6 September 2026; gazetted 8 September 2026 as Act 105 of 2026. Commencement clause not seen (the Act text is not yet on the official database or its mirror). If, as with almost all 2026 Acts, there is no deferred-commencement clause, it is in force (General Clauses Act 1897, s.5); check the gazette text.

    Transfer of Property (Amendment) Act 2026

    Transfer of Property (Amendment) Act 2026 (Act No. 105 of 2026); new ss.122A-122B TPA 1882

    New sections 122A and 122B of the Transfer of Property Act 1882 recognise a gift that reserves a lifetime right of use.

    A parent can give to a child, a grandparent to a grandchild, a child or grandchild to a parent or grandparent, and one spouse to the other, while keeping the right to use and enjoy the property for life. It applies to people of all faiths and does not replace ordinary gifts or heba.

    Who is affectedFamilies planning succession, donees, and lenders taking security over gifted property.
    What to doCheck title for any reserved life interest before buying or lending against gifted property.

    Source: The Financial Express: JS passes three bills including Enforced Disappearance Bill, Human Rights Commission Bill (covers the Transfer of Property (Amendment) Bill)

  8. 7Sep 2026
    ConsultationCorporate & investment

    Companies Act 1994: third amendment (draft)

    Draft Companies (Third Amendment) Act 2026; stakeholder consultation

    The Commerce Ministry is consulting on a draft third amendment to the Companies Act 1994.

    Reported proposals include digital registration and records, beneficial ownership disclosure, information sharing with law enforcement and the BFIU, mandatory company secretaries for large companies, tougher penalties, and moving approval of changes to a memorandum of association from the courts to the RJSC.

    Who is affectedAll companies registered with the RJSC, foreign-owned subsidiaries and their directors.
    What to doPrepare beneficial-ownership records now and comment through chambers while the draft is open.

    Source: The Financial Express: Outmoded company reg, operation law being upgraded (23 Aug 2026)

  9. 20Aug 2026
    In forceCorporate & investmentEffective: Gazetted 16 July 2026. Under s.1(2) it starts on a date fixed by gazette notification; the notification was reported as issued on 20 August 2026 (Daily Observer, 21 Aug 2026), and the Authority began work on the next working day, 23 August 2026 (Invest Bangladesh press release). The notification itself was not seen.

    Invest Bangladesh Authority starts work

    Invest Bangladesh Act 2026 (Act No. 104 of 2026); commencement by notification under s.1(2)

    The Invest Bangladesh Authority is now the single investment promotion agency. Section 66 repeals the BEZA Act 2010, PPP Act 2015, BIDA Act 2016 and One Stop Service Act 2018 and dissolves BEZA, the PPP Authority and BIDA; assets, contracts, cases and staff pass to the new authority.

    It does not repeal the BEPZA Act 1980 or the Hi-Tech Park Authority Act 2010, so BEPZA and the Hi-Tech Park Authority continue, despite press reports of the bill that the Hi-Tech Park Authority would merge. The Authority runs the BanglaBiz digital platform and oversees economic zones, PPP projects and industrial land.

    Who is affectedForeign and local investors, economic-zone developers and PPP sponsors; EPZ and hi-tech park investors stay with BEPZA and the Hi-Tech Park Authority.
    What to doAddress new filings to Invest Bangladesh; check that BIDA/BEZA approvals and licences are carried over.

    Source: Invest Bangladesh Act 2026, Act 104 of 2026 (Bangla text, Bangladesh Code mirror)

  10. 19Aug 2026
    In forceBanking & financeEffective: From gazette publication (August 2026).

    BSEC margin rules revised

    Bangladesh Securities and Exchange Commission (Margin) Rules 2025, revised gazette

    BSEC gazetted revised margin rules. Margin loans are limited to A and B category shares with a price-to-earnings ratio up to 40, calculated on the latest four quarters' earnings; a price-to-book test applies only to life insurers. Greenfield, newly listed, Z category, SME board, ATB and OTC securities are not marginable.

    Lenders face stronger regulatory oversight.

    Who is affectedBrokers, merchant banks, margin lenders and leveraged investors.
    What to doRe-screen margin portfolios against the new eligibility list and update client agreements.

    Source: The Financial Express: Revised margin rules gazetted to broaden credit access, limit risks (19 Aug 2026)

  11. 17Aug 2026
    ConsultationCourts & procedureEffective: Rule pending; no final judgment yet.

    High Court Rule on apostilled documents at missions

    HCD Rule Nisi in a writ petition (bench of Justices Ahmed Sohel and S M Iftekhar Uddin Mahmud), 17 Aug 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, and why uniform circulars should not be ordered.

    The writ says some Bangladesh missions refuse notarised or apostilled documents and demand further attestation or consular authentication, while others accept them.

    Who is affectedNRBs, foreign spouses and heirs, and anyone sending documents through Bangladesh missions.
    What to doAsk the receiving mission in advance what it accepts; keep apostilled originals and consular routes open.

    Source: Prothom Alo (Bangla): High Court Rule on uniform attestation guidance for expatriates (17 Aug 2026)

  12. 13Aug 2026
    In forceBanking & financeEffective: Valid for one year from 13 August 2026.

    Bangladesh Bank consolidated import FX circular

    Bangladesh Bank master circular on import foreign exchange transactions (circular number not confirmed)

    Bangladesh Bank merged a year of import-related foreign exchange instructions into one circular and cancelled earlier import instructions.

    It covers LCs and permitted payment methods, advance remittances, bills of entry, supplier's and buyer's credit, back-to-back LCs, alternative trade finance, digital document processing, foreign-currency inland LCs, zone imports, and imports of gold, silver, jewellery and currency notes.

    Who is affectedImporters, EPZ and economic-zone units, AD banks.
    What to doHave your AD bank map existing LC and deferred-payment structures to the new circular.

    Source: The Financial Express: Bangladesh Bank streamlines foreign exchange rules for imports (13 Aug 2026)

  13. 10Aug 2026
    ConsultationCorporate & investmentEffective: Cabinet approval of the draft only; issue and effective date not confirmed.

    Visa Policy 2026 (draft approved)

    Draft Visa Policy 2026, approved by the Cabinet on 10 August 2026

    The Cabinet approved a draft Visa Policy 2026 to replace the 2006 policy. It has 34 visa categories, one more than before, and all earlier visa circulars are to be cancelled. The Home Ministry, the Department of Immigration and Passports and Bangladesh missions will implement it.

    Reported renaming of the investor, business and work categories is not confirmed.

    Who is affectedForeign investors, business visitors, expatriate employees and their sponsoring employers.
    What to doCheck the final policy and the current mission guidance before applying or renewing a visa.

    Source: TBS: Cabinet clears drafts of human rights act, new visa policy (10 Aug 2026)

  14. 31Jul 2026
    In forceCourts & procedureEffective: From 31 July 2026 in 30 notified districts; Dhaka is not among them.

    Legal aid pre-case mediation switched on

    Legal Aid Services (Amendment) Act 2026 (Act No. 45 of 2026); S.R.O. 288-Law/2026

    Act 45 of 2026 inserts ss.21B-21C and a Schedule into the Legal Aid Services Act 2000. In notified districts, scheduled disputes, including Family Courts Act matters and partition disputes within a Civil Judge's jurisdiction, must go to legal aid mediation before a suit is filed.

    A report must accompany the plaint, mediation time is excluded from limitation, and a settlement is treated as a decree.

    Who is affectedLitigants in family and partition disputes in the 30 notified districts.
    What to doCheck whether your district is notified before filing; start mediation early to protect limitation.

    Source: Legal Aid Services Act 2000 as amended, footnote on S.R.O. 288-Law/2026 (Bangla text, Bangladesh Code mirror)

  15. 30Jul 2026
    In forceBanking & financeEffective: Reported as valid for one year.

    Export foreign exchange master circular

    Bangladesh Bank FEPD Circular No. 26 (reported), consolidated export instructions

    Bangladesh Bank reportedly consolidated all export-related foreign exchange instructions issued since July 2025 into one master circular covering goods and services exports, e-commerce and zone enterprises. Reported changes include wider electronic EXP filing, higher foreign-currency retention for software and ICT exporters, and relief from the EXP form for small prepaid online exports.

    Check the circular text for figures.

    Who is affectedExporters, freelancers, software and ICT service exporters, AD banks.
    What to doConfirm retention quotas and EXP rules with your AD bank against the circular text.

    Source: BSS: Bangladesh Bank consolidated export foreign exchange instructions

  16. 30Jul 2026
    In forceBanking & financeEffective: Effective 2 August 2026.

    Policy rate cut to 9.5%

    Bangladesh Bank Monetary Policy Committee decision (13th MPC meeting)

    Bangladesh Bank cut the policy (repo) rate by 50 basis points from 10% to 9.5%, its first cut since July 2020. The Standing Lending Facility rate fell from 11.5% to 11%, while the Standing Deposit Facility stayed at 7.5%. Inflation was 9.16% in June 2026, still above target.

    Who is affectedBorrowers, banks, treasury teams and project financiers.
    What to doReview floating-rate loan pricing and refinancing options as lending rates adjust.

    Source: The Daily Star: BB cuts policy rate to 9.5% (30 July 2026)

  17. 16Jul 2026
    In forceCriminal & complianceEffective: In force on publication, 16 July 2026.

    Narcotics Control (Amendment) Act 2026

    Narcotics Control (Amendment) Act 2026 (Act No. 101 of 2026)

    The amendment to the Narcotics Control Act 2018 creates Narcotics Offences Suppression Tribunals under a new s.44A and sets a 30-working-day period for appeals under s.53. Pending and new narcotics cases move to the new tribunal structure as provided in the Act.

    Who is affectedAccused persons, defence lawyers, pharmaceutical and chemical businesses handling controlled precursors.
    What to doCheck which tribunal now has jurisdiction and diarise the 30-working-day appeal period.

    Source: Narcotics Control (Amendment) Act 2026, Act 101 of 2026 (Bangla text, Bangladesh Code mirror)

  18. 9Jul 2026
    In forceConstitutional & public lawEffective: Final on delivery, 9 July 2026.

    Fifteenth Amendment appeals dismissed

    Appellate Division judgment, appeals against the HCD's 17 Dec 2024 Fifteenth Amendment ruling

    A four-judge Appellate Division bench led by Chief Justice Zubayer Rahman Chowdhury dismissed all appeals and upheld the High Court Division's ruling partly striking down the Fifteenth Amendment.

    The non-party caretaker system returns before the next general election, the referendum provision is restored, Articles 7A and 7B are struck down, and other provisions are left to Parliament.

    Who is affectedPolitical parties, the Election Commission, constitutional litigants.
    What to doFactor a caretaker-government period into election-cycle planning for regulated projects.

    Source: bdnews24.com: Supreme Court upholds High Court ruling restoring caretaker government system (9 July 2026)

  19. 1Jul 2026
    In forceCriminal & complianceEffective: In force on publication, 1 July 2026.

    Gambling Prevention Act 2026

    Gambling Prevention Act 2026 (Act No. 98 of 2026)

    The Act repeals the Public Gambling Act 1867 and creates offences for online and remote gambling, online betting, bookmaking and match-fixing. Online betting, bookmaking and match-fixing carry up to seven years' imprisonment or fines up to Tk 5 crore. It allows biometric and facial-recognition verification and reaches promoters, platforms and payment channels used for gambling.

    Who is affectedOnline platforms, MFS and payment providers, advertisers, influencers and sports bodies.
    What to doBlock gambling merchants and promotions; update AML and content-moderation controls.

    Source: Gambling Prevention Act 2026, Act 98 of 2026 (Bangla text, Bangladesh Code mirror)

  20. 1Jul 2026
    In forceTechnology & dataEffective: Published 1 July 2026.

    Cyber Protection (Amendment) Act 2026

    Cyber Protection (Amendment) Act 2026 (Act No. 99 of 2026)

    The amendment's only change is to omit section 20 (online gambling) from the Cyber Protection Act 2026, because online gambling is now dealt with by the Gambling Prevention Act 2026, published the same day. Online betting, bookmaking and remote gambling are therefore prosecuted under the gambling statute rather than the cyber law.

    Who is affectedOnline platforms and anyone prosecuted or complaining under the cyber law's former gambling offence.
    What to doCharge or defend gambling conduct under the Gambling Prevention Act 2026, not the cyber law.

    Source: Cyber Protection (Amendment) Act 2026, Act 99 of 2026 (Bangla text, Bangladesh Code mirror)

  21. 30Jun 2026
    In forceTax & customsEffective: Gazetted 30 June 2026; budget measures apply for FY2026-27 from 1 July 2026 unless the Act says otherwise.

    Finance Act 2026 (Budget FY2026-27)

    Finance Act 2026 (Act No. 96 of 2026)

    Passed on 29 June 2026. The individual 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. Corporate rates are unchanged, but the 2.5-point rebate for companies transacting through banks now extends beyond listed companies.

    Proposed TIN requirements for most bank accounts and for partition deeds and mutations were dropped. VAT returns became quarterly under a new s.64 of the VAT Act, and a BIN is needed in more situations.

    Who is affectedIndividual taxpayers, companies, importers and VAT-registered businesses.
    What to doRe-run FY2026-27 tax provisions and check rebate conditions and BIN requirements before filing.

    Source: The Daily Star: Finance Bill passed, tax-free income threshold set at Tk 4 lakh for FY2026-27

  22. 8Jun 2026
    In forceEnergy, environment & infrastructure

    NBR SRO on renewable energy tax waivers

    NBR statutory regulatory order dated 8 June 2026 (SRO number not confirmed)

    The SRO limits renewable energy duty and tax waivers to VAT-registered renewable energy service companies generating under power purchase agreements. Solar panels, inverters and batteries are exempt until June 2031, while mounting structures, controllers, DC cables and battery-storage components are exempt only until June 2028. Civil-society groups say this excludes households and small users.

    Who is affectedSolar developers, EPC contractors, equipment importers and rooftop-solar users.
    What to doCheck eligibility and sunset dates before pricing imports; keep PPA and VAT registration evidence.

    Source: The Daily Star: NBR order may limit solar tax benefits (22 June 2026)

  23. 4May 2026
    In forceBanking & financeEffective: In force on publication, 4 May 2026.

    BSEC (Amendment) Act 2026

    Bangladesh Securities and Exchange Commission (Amendment) Act 2026 (Act No. 93 of 2026)

    The Act deletes the proviso to section 5(6) of the Bangladesh Securities and Exchange Commission Act 1993. According to press reports of the debate, this removes the 65-year age limit for appointing the BSEC chairman and commissioners, widening the pool of candidates.

    Who is affectedCapital-market participants and candidates for BSEC office.
    What to doNo action for issuers; note possible changes in Commission membership.

    Source: BSEC (Amendment) Act 2026, Act 93 of 2026 (Bangla text, Bangladesh Code mirror)

  24. 1May 2026
    In forceCorporate & investmentEffective: From 1 May 2026.

    Fire licences move online

    Fire Service and Civil Defence e-fire licence system

    From 1 May 2026, applications for new fire licences, renewals and re-evaluations are handled only through the Fire Service and Civil Defence online system, ending paper applications.

    Who is affectedFactories, warehouses, commercial buildings and other businesses that need a fire licence.
    What to doApply for and renew fire licences online; keep supporting documents ready for upload.

    Source: The Financial Express: Fire service launches e-fire licence system (30 Apr 2026)

  25. 11Apr 2026
    Repealed or lapsedConstitutional & public lawEffective: Lapsed or repealed from 11 April 2026.

    Twenty interim ordinances lapse or are repealed

    Constitution, art. 93; Parliament's ratification round, 5-9 April 2026

    Of 133 interim-government ordinances, 113 were approved through 87 bills. Thirteen lapsed for want of approval within 30 days of Parliament's first sitting, including the Revenue Policy ordinances, Referendum, enforced disappearance ordinances, ACC (Amendment), Microfinance Bank, Right to Information (Amendment), Customs (Amendment), Income Tax (Amendment), Civil Aviation (Amendment), Travel Agency (Amendment) and Police Commission ordinances.

    Seven more were repealed.

    Who is affectedAnyone who relied on a 2025-26 ordinance.
    What to doCheck whether the ordinance you rely on became an Act, lapsed or was repealed.

    Source: The Daily Star: 20 ordinances lose validity (11 Apr 2026)

  26. 11Apr 2026
    Repealed or lapsedTax & customsEffective: Lapsed 11 April 2026.

    Revenue Policy and Revenue Management Ordinance lapses

    Revenue Policy and Revenue Management Ordinance 2025 (No. 24 of 2025) and its amending ordinance (No. 46 of 2025)

    The May 2025 ordinance that would have abolished the National Board of Revenue and split it into a Revenue Policy Division and a Revenue Management Division lapsed, with its amending ordinance, because Parliament did not approve them in time. The NBR continues to administer income tax, VAT and customs.

    Who is affectedTaxpayers, tax advisers and anyone dealing with tax appellate bodies.
    What to doContinue to deal with the NBR and existing tax offices; ignore references to the new divisions.

    Source: The Daily Star: 20 ordinances lose validity (11 Apr 2026)

  27. 11Apr 2026
    Repealed or lapsedTax & customsEffective: Lapsed 11 April 2026.

    Customs and Income Tax amendment ordinances lapse

    Customs (Amendment) Ordinance 2025 (No. 58) and Income Tax (Amendment) Ordinance 2025 (No. 59)

    Two late-2025 ordinances amending the Customs Act 2023 and Income Tax Act 2023 lapsed because Parliament did not approve them within 30 days of its first sitting. Their changes fell away from that date, and later amendments came through the Finance Act 2026.

    Who is affectedImporters, taxpayers and advisers who applied the 2025 amendments.
    What to doRe-check any position taken under these ordinances and rely on the Finance Act 2026 text instead.

    Source: The Daily Star: 20 ordinances lose validity (11 Apr 2026)

  28. 10Apr 2026
    In forceBanking & financeEffective: In force on publication, 10 April 2026; amended September 2026.

    Bank Resolution Act 2026

    Bank Resolution Act 2026 (Act No. 88 of 2026)

    Passed on 10 April 2026, the Act repeals and replaces the Bank Resolution Ordinance 2025 (No. 19 of 2025). It applies to scheduled banks and, in some cases, their banking or financial groups. Bangladesh Bank can take control, appoint administrators, transfer or merge weak banks and use bridge banks.

    Use of public financial support must be reported quarterly and audited.

    Who is affectedBank shareholders, directors, creditors and depositors.
    What to doReview exposure to weak banks and the creditor hierarchy in resolution.

    Source: Bank Resolution Act 2026, Act 88 of 2026 (Bangla text, Bangladesh Code mirror)

  29. 10Apr 2026
    In forceBanking & financeEffective: In force on publication, 10 April 2026.

    Deposit Protection Act 2026

    Deposit Protection Act 2026 (Act No. 75 of 2026)

    The Act replaces the Deposit Protection Ordinance 2025 (No. 64 of 2025), which had replaced the Bank Deposit Insurance Act 2000. Protected deposits are capped at Tk 2 lakh per depositor per member institution. A Deposit Protection Department at Bangladesh Bank runs separate funds.

    Bangladesh Bank must pay protected depositors within seven working days of receiving the liquidator's information.

    Who is affectedDepositors, scheduled banks and finance companies.
    What to doSpread large balances across institutions; banks should check premium and reporting duties.

    Source: Deposit Protection Act 2026, Act 75 of 2026 (Bangla text, Bangladesh Code mirror)

  30. 10Apr 2026
    In forceTechnology & dataEffective: Deemed in force from 6 November 2025, except s.23 (Chief Data Officer) and ss.31-35 (complaints, administrative fines, compensation). Those start on a date the government notifies once 18 months have passed from the law's 'issuance' (s.1(3)): no earlier than May 2027 if counted from the 2025 ordinance, or October 2027 if from the Act. They are not in force at 24 October 2026, and no notification has been seen.

    Personal Data Protection Act 2026

    Personal Data Protection Act 2026 (Act No. 63 of 2026)

    Bangladesh's first general data protection law re-enacts the 2025 ordinance and its February 2026 amendment. It has extraterritorial reach, consent-based lawful grounds, stricter rules for sensitive and children's data, and data-subject rights of access, portability, correction and erasure. Breach notification, audits and data protection plans apply. Oversight sits with the National Data Management Authority.

    Who is affectedAny business processing personal data of people in Bangladesh, including foreign platforms.
    What to doMap personal data, update notices and consent flows now; plan for the complaints and fines regime from 2027.

    Source: Personal Data Protection Act 2026, Act 63 of 2026 (Bangla text, Bangladesh Code mirror)

  31. 10Apr 2026
    In forceTechnology & dataEffective: Deemed in force from 6 Nov 2025.

    National Data Management Act 2026

    National Data Management Act 2026 (Act No. 80 of 2026)

    The Act re-enacts the National Data Governance Ordinance 2025 (No. 60 of 2025). It establishes the National Data Management Authority, which is also the regulator under the Personal Data Protection Act 2026, and provides for data classification and a national data exchange framework covering government and other data holders.

    Who is affectedGovernment agencies, data-intensive businesses, cloud and platform providers.
    What to doMonitor the Authority's regulations on classification, sharing and localisation.

    Source: National Data Management Act 2026, Act 80 of 2026 (Bangla text, Bangladesh Code mirror)

  32. 10Apr 2026
    In forceTechnology & dataEffective: Deemed in force from 21 May 2025; amended by Act 99 of 2026.

    Cyber Protection Act 2026

    Cyber Protection Act 2026 (Act No. 81 of 2026)

    The Act re-enacts the Cyber Security Ordinance 2025 and confirms repeal of the Cyber Security Act 2023. It keeps offences for hacking, identity theft and cyber-terrorism and adds offences for online sexual harassment, religious hate content and crimes committed using artificial intelligence.

    Cases are tried by Cyber Tribunals, and later conduct is governed by the 2026 Act.

    Who is affectedOnline platforms, employers, content creators and complainants.
    What to doRe-check pending cyber complaints and policies against the 2026 Act, not the 2023 Act.

    Source: Cyber Protection Act 2026, Act 81 of 2026 (Bangla text, Bangladesh Code mirror)

  33. 10Apr 2026
    In forceTechnology & dataEffective: Deemed in force from 5 Feb 2026.

    Telecommunication (Amendment) Act 2026

    Bangladesh Telecommunication (Amendment) Act 2026 (Act No. 51 of 2026); re-enacts Ordinance No. 25 of 2026

    A large amendment to the 2001 Act drops 'Regulation' from its short title. New s.97A puts lawful interception under the Home Ministry: it needs prior approval of a court or a government-constituted authority (temporary approval in emergencies), a government-designated central interception support agency, logs and an independent review council, and operators must assist.

    New s.97(2) bars wilful or malicious shutdown, obstruction or throttling of telecom and internet services, and surveillance or harassment through SIM and device registration data is an offence (s.71(2)). BTRC may trade, share and lease spectrum with approval and designate critical telecom infrastructure.

    Many maximum fines are cut, for example from Tk 300 crore to Tk 99 crore and from Tk 100 crore to Tk 49 crore.

    Who is affectedMobile operators, ISPs, IIG/ICX licensees, OTT and cloud providers.
    What to doReview licence conditions, interception-assistance procedures and spectrum arrangements against the amended Act.

    Source: Bangladesh Telecommunication (Amendment) Act 2026, Act 51 of 2026 (Bangla text, Bangladesh Code mirror)

  34. 10Apr 2026
    In forceCourts & procedureEffective: Deemed in force from 1 Jan 2026.

    Commercial Courts Act 2026

    Commercial Courts Act 2026 (Act No. 23 of 2026)

    The Act replaces the Commercial Courts Ordinance 2026. District or Additional District Judges sit as commercial courts. Without urgent interim relief, mediation is required before filing and must finish within 30 days. Final hearing must end within 90 days of being fixed, and appeal lies to the High Court Division within 60 days.

    Matters within the HCD's original jurisdiction and Artha Rin cases are excluded.

    Who is affectedParties to commercial contracts, banks, traders, construction and infrastructure contractors.
    What to doUpdate dispute clauses and build pre-suit mediation into enforcement timelines.

    Source: Commercial Courts Act 2026, Act 23 of 2026 (Bangla text, Bangladesh Code mirror)

  35. 10Apr 2026
    In forceCourts & procedureEffective: Deemed in force from 8 May 2025.

    Code of Civil Procedure (Amendment) Act 2026

    Code of Civil Procedure (Amendment) Act 2026 (Act No. 36 of 2026)

    The Act re-enacts the CPC (Amendment) Ordinance 2025.

    It allows evidence-in-chief on affidavit, caps adjournments, permits summons by SMS, voice call and messaging apps (O.V r.9(3)), lets execution proceed in the original suit (O.XXI r.104), limits setting aside ex parte decrees to once, and requires appellate courts to decide cases themselves where the record suffices (O.XLI r.24).

    Who is affectedAll civil litigants and lawyers, including foreign parties suing or sued in Bangladesh.
    What to doKeep contact details in pleadings current; plan for affidavit evidence and fewer adjournments.

    Source: Code of Civil Procedure (Amendment) Act 2026, Act 36 of 2026 (Bangla text, Bangladesh Code mirror)

  36. 10Apr 2026
    In forceCriminal & complianceEffective: Section 12 deemed in force from 10 July 2025; all other provisions from 10 August 2025 (s.1(2)).

    Code of Criminal Procedure (Amendment) Act 2026

    Code of Criminal Procedure (Amendment) Act 2026 (Act No. 11 of 2026)

    The Act re-enacts the two 2025 CrPC ordinances. Police remand is capped at 15 days in total, new s.173B sets a 60-working-day investigation limit, s.167A controls 'shown arrest', arrest safeguards apply under ss.46A-46E, courts may attach conditions to bail, and bail bonds can be accepted online with NID-checked sureties.

    Who is affectedAccused persons, complainants, employers facing criminal complaints, defence counsel.
    What to doInsist on arrest-memo and remand safeguards; track investigation deadlines.

    Source: Code of Criminal Procedure (Amendment) Act 2026, Act 11 of 2026 (Bangla text, Bangladesh Code mirror)

  37. 10Apr 2026
    In forceCourts & procedureEffective: Deemed in force from 2 Nov 2025.

    Civil Courts (Amendment) Act 2026

    Civil Courts (Amendment) Act 2026 (Act No. 12 of 2026)

    The Act renames Assistant Judge as 'Civil Judge' and Senior Assistant Judge as 'Senior Civil Judge'. Pecuniary limits are unchanged from the 2021 amendment: Tk 15 lakh for a Civil Judge, Tk 25 lakh for a Senior Civil Judge and unlimited for a Joint District Judge.

    Appeals go to the District Judge up to Tk 5 crore and above that to the High Court Division.

    Who is affectedCivil litigants and anyone drafting jurisdiction or forum clauses.
    What to doUse the new court names in pleadings and contracts; valuation thresholds stay the same.

    Source: Civil Courts (Amendment) Act 2026, Act 12 of 2026 (Bangla text, Bangladesh Code mirror)

  38. 10Apr 2026
    In forceCriminal & complianceEffective: In force on publication, 10 April 2026 (s.1(2)); repeals NI (Amendment) Ordinance 2026 (No. 34 of 2026).

    Negotiable Instruments (Amendment) Act 2026

    Negotiable Instruments (Amendment) Act 2026 (Act No. 65 of 2026)

    The Act substitutes s.141(c) of the Negotiable Instruments Act 1881. Cheque-dishonour cases above Tk 5 lakh face value go to a (Metropolitan) Joint Sessions Judge, and smaller cases to a Metropolitan Magistrate or Magistrate of the first class.

    The s.138 penalty is unchanged: imprisonment up to one year, a fine up to three times the cheque amount, or both. The 50% deposit before appeal under s.138A continues.

    Who is affectedPayees and drawers of cheques, lenders and trade creditors.
    What to doFile cheque cases in the right court by amount and serve the s.138 notice in time.

    Source: Negotiable Instruments (Amendment) Act 2026, Act 65 of 2026 (Bangla text, Bangladesh Code mirror)

  39. 10Apr 2026
    In forceLand & propertyEffective: Deemed in force from 1 Jan 2026 (ss.3(b) and 5(b) from 5 Feb 2026).

    Registration (Amendment) Act 2026

    Registration (Amendment) Act 2026 (Act No. 14 of 2026)

    The amendment to the Registration Act 1908 extends the s.17A(2) period from thirty to sixty days. It allows six months, rather than four, to present documents executed abroad (s.26).

    It adds heba and other gifts to s.52A, sets 45-day and 30-day limits for Registrar appeals and applications (ss.72-73), and creates a legal basis for e-registration (new s.77A).

    Who is affectedBuyers, donors and donees of land, NRBs executing deeds abroad, and lenders.
    What to doPresent deeds executed abroad within six months of arrival and expect digital registration rules.

    Source: Registration (Amendment) Act 2026, Act 14 of 2026 (Bangla text, Bangladesh Code mirror)

  40. 10Apr 2026
    In forceLand & propertyEffective: Gazetted 10 April 2026.

    RAJUK Act 2026

    Rajdhani Unnayan Kartripakkha Act 2026 (Act No. 67 of 2026)

    The Act, which replaces Ordinance No. 13 of 2026, is now RAJUK's main statute. Section 34 bars construction in RAJUK's area without approval. Building outside the approved plan carries up to two years' imprisonment, a fine up to Tk 50 lakh, or both (s.54), tried by a Judicial Magistrate or mobile court.

    One month's notice is required before suing RAJUK (s.63), and RAJUK can recover removal costs (s.65(2)).

    Who is affectedDevelopers, landowners, contractors and buyers of flats in the Dhaka area.
    What to doConfirm RAJUK plan approval and deviations before buying, financing or building.

    Source: Rajdhani Unnayan Kartripakkha Act 2026, Act 67 of 2026 (Bangla text, Bangladesh Code mirror)

  41. 10Apr 2026
    In forceLand & propertyEffective: In force on publication, 10 April 2026.

    Bangladesh Building Regulatory Authority Act 2026

    Bangladesh Building Regulatory Authority Act 2026 (Act No. 66 of 2026)

    The Act replaces the Bangladesh Building Regulatory Authority Ordinance 2026 (No. 10 of 2026) and sets up a national building regulatory authority with a governing board and its own fund. Detailed functions on building codes and approvals sit in the Act and future rules and regulations.

    Who is affectedDevelopers, architects, engineers and building owners.
    What to doWatch for rules on approvals and code enforcement that may sit alongside RAJUK and city authorities.

    Source: Bangladesh Building Regulatory Authority Act 2026, Act 66 of 2026 (Bangla text, Bangladesh Code mirror)

  42. 10Apr 2026
    In forceLand & propertyEffective: In force on publication, 10 April 2026.

    Spatial Planning Act 2026

    Spatial Planning Act 2026 (Act No. 31 of 2026)

    The Act re-enacts the Spatial Planning Ordinance 2025 (No. 71 of 2025) and creates a national framework and committees for spatial and land-use planning, to which development plans and sector projects are to conform. It sits alongside the Land Use Control and Agricultural Land Protection Act 2026 and the new development-authority Acts.

    Who is affectedDevelopers, industrial-park and infrastructure sponsors, local authorities.
    What to doCheck project sites against national and local spatial plans once published.

    Source: Spatial Planning Act 2026, Act 31 of 2026 (Bangla text, Bangladesh Code mirror)

  43. 10Apr 2026
    In forceLand & propertyEffective: Published 10 April 2026; applies outside the three Chittagong Hill Tracts districts.

    Land Use Control and Agricultural Land Protection Act 2026

    Land Use Control and Agricultural Land Protection Act 2026 (Act No. 50 of 2026)

    The Act replaces Ordinance No. 12 of 2026. It introduces zone-based land-use control using official zoning maps and protects agricultural land. Converting multi-crop farmland to non-farm use is restricted, and topsoil removal, wetland filling and hill cutting are controlled, with criminal penalties and restoration orders. Check the zoning map before acquiring rural land.

    Who is affectedIndustrial and real-estate investors acquiring rural land, landowners, lenders.
    What to doCheck the land's zone classification before purchase or conversion.

    Source: Land Use Control and Agricultural Land Protection Act 2026, Act 50 of 2026 (Bangla text, Bangladesh Code mirror)

  44. 10Apr 2026
    In forceEmploymentEffective: In force on publication, 10 April 2026 (s.1(2)); passed 9 April 2026.

    Bangladesh Labour (Amendment) Act 2026

    Bangladesh Labour (Amendment) Act 2026 (Act No. 43 of 2026)

    The Act enacts the 2025 labour ordinance with changes. A union needs at least 20 workers, scaled up to 400 in establishments of over 3,000, and an establishment can have up to three unions. Maternity leave rises to 120 days and festival holidays to 13.

    The participation fund must be shared equally among all beneficiaries each year (s.242). Employers with 100 or more permanent workers must set up a provident fund if two-thirds ask for one, unless they enrol willing staff in the 'Progoti' universal pension scheme on 50:50 contributions (s.264).

    Blacklisting is banned and coverage extends to domestic workers and seafarers.

    Who is affectedAll employers in Bangladesh, especially RMG and factories, and their HR teams.
    What to doUpdate leave policies, WPPF distribution, provident fund or pension arrangements and union-relations procedures.

    Source: Bangladesh Labour (Amendment) Act 2026, Act 43 of 2026 (Bangla text, Bangladesh Code mirror)

  45. 10Apr 2026
    In forceEnergy, environment & infrastructureEffective: Deemed in force from 28 Sept 2025.

    Public Procurement (Amendment) Act 2026

    Public Procurement (Amendment) Act 2026 (Act No. 41 of 2026)

    The Act re-enacts the Public Procurement (Amendment) Ordinance 2025 (No. 16 of 2025) with changes. e-GP becomes mandatory, subject to exceptions approved by the Bangladesh Public Procurement Authority. It adds sustainable procurement and reverse auctions, expands framework agreements, and treats physical services as a separate category.

    Internationally tendered technology service contracts must include a local consulting partner.

    Who is affectedBidders for government contracts, including foreign contractors and consultants.
    What to doRegister on e-GP and review tender eligibility, beneficial-ownership and sustainability criteria.

    Source: Public Procurement (Amendment) Act 2026, Act 41 of 2026 (Bangla text, Bangladesh Code mirror)

  46. 10Apr 2026
    In forceEmploymentEffective: In force on publication, 10 April 2026.

    Overseas Employment and Migrants (Amendment) Act 2026

    Overseas Employment and Migrants (Amendment) Act 2026 (Act No. 42 of 2026)

    A new s.35A of the Overseas Employment and Migrants Act 2013 creates a general penalty of up to six months' imprisonment, a fine up to Tk 50,000, or both, for breaches with no specific penalty. Sections 39 and 40 now cover s.35A, and the Act repeals the 2024 amending ordinance.

    Who is affectedRecruiting agents, sub-agents and employers hiring Bangladeshi workers abroad.
    What to doAudit recruitment practices for technical breaches that now attract a residual penalty.

    Source: Overseas Employment and Migrants (Amendment) Act 2026, Act 42 of 2026 (Bangla text, Bangladesh Code mirror)

  47. 10Apr 2026
    In forceCriminal & complianceEffective: Published 10 April 2026.

    Human Trafficking and Migrant Smuggling Act 2026

    Prevention and Suppression of Human Trafficking and Smuggling of Migrants Act 2026 (Act No. 55 of 2026)

    The new Act repeals the Prevention and Suppression of Human Trafficking Act 2012 (s.64) and Ordinance No. 5 of 2026 (s.65), and adds migrant smuggling offences to the trafficking regime. Pending cases continue under the new Act as far as possible.

    Who is affectedRecruiting agents, employers using migrant labour, transport and travel businesses.
    What to doAdd migrant-smuggling risk to supply-chain and recruitment due diligence.

    Source: Human Trafficking and Smuggling of Migrants Act 2026, Act 55 of 2026 (Bangla text, Bangladesh Code mirror)

  48. 10Apr 2026
    In forceFamily & personalEffective: Deemed in force from 25 March 2025.

    Women and Children Repression Prevention (Amendment) Act 2026

    Nari o Shishu Nirjatan Daman (Amendment) Act 2026 (Act No. 85 of 2026)

    The Act re-enacts the March 2025 ordinance on the Women and Children Repression Prevention Act 2000. It shortens investigation and trial periods for rape cases, provides for separate child-rape trials, lets courts proceed without waiting for DNA reports, widens the rape definition, and sets a 30-day appeal period.

    Who is affectedVictims and families, accused persons, investigators and prosecutors.
    What to doDiarise the shorter investigation, trial and 30-day appeal timelines.

    Source: Nari o Shishu Nirjatan Daman (Amendment) Act 2026, Act 85 of 2026 (Bangla text, Bangladesh Code mirror)

  49. 10Apr 2026
    In forceCriminal & complianceEffective: In force on publication, 10 April 2026.

    Anti-Terrorism (Amendment) Act 2026

    Anti-Terrorism (Amendment) Act 2026 (Act No. 28 of 2026)

    The Act repeals and re-enacts the Anti-Terrorism (Amendment) Ordinance 2025 (No. 21 of 2025), which lets the government list individuals and proscribe entities and ban an entity's activities, including meetings, publications and online campaigns. Actions taken under the ordinance, such as the May 2025 ban on Awami League activities, are preserved.

    Who is affectedBanks and MFS providers screening customers, platforms, NGOs and political organisations.
    What to doUpdate sanctions and proscribed-entity screening lists.

    Source: Anti-Terrorism (Amendment) Act 2026, Act 28 of 2026 (Bangla text, Bangladesh Code mirror)

  50. 10Apr 2026
    In forceCriminal & complianceEffective: Deemed in force from 6 January 2009 (s.1(2)); gazetted 10 April 2026.

    International Crimes (Tribunals) (Amendment) Act 2026

    International Crimes (Tribunals) (Amendment) Act 2026 (Act No. 13 of 2026)

    The Act repeals and re-enacts the 2024-25 ordinances amending the International Crimes (Tribunals) Act 1973, including the May 2025 amendment that allows the tribunal to try organisations, including political parties, and to suspend their activities, cancel registration and confiscate property.

    Who is affectedPolitical organisations, accused persons and counsel before the International Crimes Tribunal.
    What to doCheck organisational-liability exposure where affiliated entities face tribunal proceedings.

    Source: International Crimes (Tribunals) (Amendment) Act 2026, Act 13 of 2026 (Bangla text, Bangladesh Code mirror)

  51. 10Apr 2026
    In forceConstitutional & public lawEffective: Deemed in force from 25 January 2026 and treated as operative from 1 July 2024 (s.1(2)); gazetted 10 April 2026.

    July Mass Uprising (Protection and Liability Determination) Act 2026

    July Mass Uprising (Protection and Liability Determination) Act 2026 (Act No. 29 of 2026); re-enacts Ordinance No. 18 of 2026

    The Act repeals and re-enacts the interim ordinance giving legal protection to participants in the July-August 2024 uprising, preventing new complaints against them for uprising-related acts and dealing with pending cases. Its scope and the liability-determination process are set out in the Act, and actions under the ordinance are preserved.

    Who is affectedPersons with pending or proposed cases arising from July-August 2024 events.
    What to doTake advice before filing or defending cases linked to the 2024 uprising.

    Source: July Mass Uprising (Protection and Liability Determination) Act 2026, Act 29 of 2026 (Bangla text, Bangladesh Code mirror)

  52. 10Apr 2026
    Repealed or lapsedCourts & procedureEffective: Repealed on publication, 10 April 2026.

    Supreme Court Secretariat and Judges Appointment ordinances repealed

    Supreme Court Secretariat (Repeal) Act 2026 (Act 47) and Supreme Court Judges Appointment (Repeal) Act 2026 (Act 48)

    Parliament repealed the Supreme Court Secretariat Ordinance 2025 (and its 2026 amendment) and the Supreme Court Judges Appointment Ordinance 2025. Administration of the subordinate judiciary and appointment of Supreme Court judges revert to the earlier arrangements. The High Court Division's 2025 judgment directing a separate secretariat is stayed pending appeal.

    Who is affectedJudicial officers, litigants and anyone tracking judicial independence reforms.
    What to doNo action for litigants; watch the Appellate Division appeal.

    Source: Legislative and Parliamentary Affairs Division: Acts made in 2026 (with gazette dates)

  53. 10Apr 2026
    Repealed or lapsedConstitutional & public lawEffective: In force on publication, 10 April 2026; superseded by the National Human Rights Commission Act 2026 (Act 106 of 2026, gazetted 8 September 2026).

    National Human Rights Commission 2009 Act revived

    National Human Rights Commission (Repeal and Re-enactment) Act 2026 (Act No. 46 of 2026)

    Instead of approving the interim NHRC Ordinance 2025 (No. 62 of 2025), Parliament repealed it, its amending ordinances of 2024 and 2025, and revived the National Human Rights Commission Act 2009 under the same number pending further consultation. A new NHRC Act followed in September 2026.

    Who is affectedComplainants and organisations dealing with the NHRC.
    What to doCheck which NHRC statute applies to the date of your complaint.

    Source: National Human Rights Commission (Repeal and Re-enactment) Act 2026, Act 46 of 2026 (Bangla text, Bangladesh Code mirror)

  54. 10Apr 2026
    In forceEnergy, environment & infrastructureEffective: In force on publication, 10 April 2026.

    BERC loses government tariff override

    Bangladesh Energy Regulatory Commission (Amendment) Act 2026 (Act No. 40 of 2026)

    The amendment omits section 34A of the BERC Act 2003, which had allowed the government to set energy tariffs itself, and repeals the 2024 ordinance. Tariff setting returns to BERC's public hearing process, and BERC remains the forum for licensee and consumer disputes under ss.40 and 53-55.

    Who is affectedPower and gas producers, IPPs, distributors and large energy consumers.
    What to doPrepare tariff submissions and evidence for BERC public hearings.

    Source: BERC (Amendment) Act 2026, Act 40 of 2026 (Bangla text, Bangladesh Code mirror)

  55. 10Apr 2026
    In forceEnergy, environment & infrastructureEffective: In force on publication, 10 April 2026.

    Bangladesh Gas (Amendment) Act 2026

    Bangladesh Gas (Amendment) Act 2026 (Act No. 52 of 2026)

    The amendment to the Gas Act 2010 introduces graded penalties for illegal gas connections and use and extends liability to owners, staff and contractors who abet illegal use. It replaces the Bangladesh Gas (Amendment) Ordinance 2026 (No. 31 of 2026), and actions taken under the ordinance are preserved.

    Who is affectedIndustrial gas users, building owners, contractors and gas distribution companies.
    What to doAudit gas connections and contractor arrangements for unauthorised use.

    Source: Bangladesh Gas (Amendment) Act 2026, Act 52 of 2026 (Bangla text, Bangladesh Code mirror)

  56. 10Apr 2026
    Repealed or lapsedEnergy, environment & infrastructureEffective: Repeal deemed effective from 28 Nov 2024.

    Quick Power and Energy Supply Act repeal confirmed

    Quick Enhancement of Electricity and Energy Supply (Special Provisions) (Repeal) Act 2026 (Act No. 18 of 2026)

    The Act confirms repeal of the 2010 special-provisions law that allowed power and energy contracts without competitive tender and shielded them from court challenge. Existing contracts and ongoing work under them continue as if the law had not been repealed, but the government reserves the right to review them in the public interest.

    Who is affectedIPPs, rental-power and LNG contractors, lenders to energy projects.
    What to doExpect review of legacy no-tender contracts; check renegotiation and termination clauses.

    Source: Quick Enhancement of Electricity and Energy Supply (Special Provisions) (Repeal) Act 2026, Act 18 of 2026 (Bangla text, Bangladesh Code mirror)

  57. 10Apr 2026
    Repealed or lapsedCorporate & investmentEffective: In force 10 April 2026; the BIDA Act 2016 was later repealed by the Invest Bangladesh Act 2026 from its commencement (notification reported 20 August 2026).

    BIDA (Amendment) Act 2026

    Bangladesh Investment Development Authority (Amendment) Act 2026 (Act No. 34 of 2026)

    The Act replaced BIDA Ordinance No. 42 of 2025 and changed how BIDA's executive members were appointed, allowing appointments from outside the civil service. It was overtaken when the Invest Bangladesh Act 2026 repealed the BIDA Act 2016 and dissolved BIDA; the new Authority began work on 23 August 2026.

    Who is affectedInvestors with pending BIDA approvals.
    What to doTreat BIDA references in contracts and approvals as references to Invest Bangladesh.

    Source: BIDA (Amendment) Act 2026, Act 34 of 2026 (Bangla text, Bangladesh Code mirror)

  58. 10Apr 2026
    In forceCorporate & investmentEffective: Deemed effective from 2 Feb 2026.

    Private EPZ Act repealed

    Bangladesh Private Export Processing Zones (Repeal) Act 2026 (Act No. 35 of 2026)

    The Bangladesh Private EPZ Act 1996 is repealed. Existing private EPZs are treated as private export processing areas under the Bangladesh Economic Zones Act 2010, their licences continue without reapplication, and bonded and other privileges are preserved. Oversight passed to BEZA, and now to Invest Bangladesh.

    Who is affectedOperators and tenants of private EPZs.
    What to doCheck licence and incentive continuity with Invest Bangladesh.

    Source: Bangladesh Private EPZ (Repeal) Act 2026, Act 35 of 2026 (Bangla text, Bangladesh Code mirror)

  59. 10Apr 2026
    In forceTax & customsEffective: Both deemed effective from 9 Jan 2025.

    VAT and Excise amendment Acts ratify January 2025 increases

    VAT and Supplementary Duty (Amendment) Act 2026 (Act 77) and Excises and Salt (Amendment) Act 2026 (Act 76)

    The two Acts repeal and re-enact the January 2025 ordinances that raised VAT, supplementary duty and excise on more than 100 goods and services in the middle of FY2024-25. The excise Act raises the amounts for one service code from Tk 300 to Tk 700 and from Tk 3,000 to Tk 4,000.

    Who is affectedRetailers, restaurants, telecom operators, manufacturers and consumers.
    What to doKeep VAT and excise returns from 9 January 2025 onward consistent with the ratified rates.

    Source: VAT and Supplementary Duty (Amendment) Act 2026, Act 77 of 2026 (Bangla text, Bangladesh Code mirror)

  60. 10Apr 2026
    In forceTax & customsEffective: In force on publication, 10 April 2026.

    Finance (FY2025-26) Act 2026

    Finance (2025-2026 Financial Year) Act 2026 (Act No. 89 of 2026)

    Because the FY2025-26 budget was made by ordinance while Parliament stood dissolved, this Act repeals and re-enacts the Finance Ordinance 2025 (No. 28 of 2025) and two ordinances amending certain finance laws. Actions taken and tax assessed under those ordinances are treated as validly done, so FY2025-26 rates and amendments now rest on this Act.

    Who is affectedAll taxpayers with FY2025-26 positions.
    What to doRely on Act 89 of 2026 when citing FY2025-26 tax provisions.

    Source: Finance (2025-2026 Financial Year) Act 2026, Act 89 of 2026 (Bangla text, Bangladesh Code mirror)

  61. 10Apr 2026
    In forceConstitutional & public lawEffective: Deemed effective from 11 Dec 2025.

    Foreign Donations Regulation amendment

    Foreign Donations (Voluntary Activities) Regulation (Amendment) Act 2026 (Act No. 54 of 2026)

    The Act re-enacts Ordinance No. 77 of 2025 and replaces the 2016 Act's provisions on activities funded by foreign donations, NGO registration and renewal, project approval and fund release, and security clearance for foreign advisers and experts. It adds a rule on travel abroad from project funds and changes certain decision time limits.

    Who is affectedNGOs, INGOs, foundations and donors funding activities in Bangladesh.
    What to doRe-check NGO Affairs Bureau registration, project approval and expatriate clearance steps.

    Source: Foreign Donations (Voluntary Activities) Regulation (Amendment) Act 2026, Act 54 of 2026 (Bangla text, Bangladesh Code mirror)

  62. 10Apr 2026
    In forceEnergy, environment & infrastructureEffective: Deemed in force from 6 Jan 2026.

    Forest and Tree Conservation Act 2026

    Forest and Tree Conservation Act 2026 (Act No. 56 of 2026)

    A new statute on forest and tree conservation repeals and re-enacts the Forest and Tree Conservation Ordinance 2026 (No. 8 of 2026), with effect from 6 January 2026. It adds controls on tree felling, forest land and conservation that project sponsors must factor into site selection and clearance.

    Who is affectedInfrastructure, energy and industrial projects near forest land; timber businesses.
    What to doAdd forest and tree-felling permissions to project environmental checklists.

    Source: Forest and Tree Conservation Act 2026, Act 56 of 2026 (Bangla text, Bangladesh Code mirror)

  63. 10Apr 2026
    In forceConstitutional & public lawEffective: Published 10 April 2026.

    Election laws ratified

    Representation of the People (Amendment) Act 2026 (Act 3) and Acts 4-8 of 2026

    In the first ratification batch on 5-6 April 2026, Parliament approved interim-era amendments to the Representation of the People Order, electoral rolls, the Election Commission Secretariat, election officers and constituency delimitation (Acts 3-7 of 2026), and repealed the Jatiya Sangsad Secretariat (Interim Special Provisions) Ordinance 2024 (Act 8).

    Who is affectedCandidates, political parties and election officials.
    What to doUse the amended RPO text for nominations, expenses and election petitions.

    Source: Legislative and Parliamentary Affairs Division: Acts made in 2026 (with gazette dates)

  64. 8Mar 2026
    In forceCorporate & investment

    Easier repatriation of share-sale proceeds

    Bangladesh Bank circular on share transfer and repatriation (unlisted companies), 8 March 2026

    Banks may process repatriation of sale proceeds for non-residents' shares in unlisted companies up to Tk 100 crore without Bangladesh Bank approval if an independent valuer fixes fair value; the earlier limit was Tk 10 crore.

    Deals at or below audited NAV can be processed regardless of size, and deals up to Tk 1 crore need no valuation. Banks must repatriate within five working days.

    Who is affectedForeign shareholders exiting Bangladeshi private and unlisted public companies.
    What to doCommission an approved valuation early and use the bank-committee route where under Tk 100 crore.

    Source: The Daily Star: BB raises repatriation limit to Tk 100 crore (9 Mar 2026)

  65. 5Feb 2026
    Repealed or lapsedTechnology & dataEffective: Repealed and re-enacted by Act 63 of 2026.

    Personal Data Protection (Amendment) Ordinance 2026

    Ordinance No. 23 of 2026

    Gazetted on 5 February 2026, shortly before the election, the ordinance amended the 2025 data protection ordinance. It was repealed by s.44 of the Personal Data Protection Act 2026, which carries its changes forward and preserves actions taken under it.

    Who is affectedBusinesses that adjusted compliance programmes to the February 2026 text.
    What to doWork from the Act 63 of 2026 text now.

    Source: Personal Data Protection Act 2026, s.44 (repeal of Ordinances 61/2025 and 23/2026) (Bangla text, Bangladesh Code mirror)

  66. 1Jan 2026
    Repealed or lapsedCourts & procedureEffective: Repealed and replaced by Act 23 of 2026 (s.19).

    Commercial Courts Ordinance 2026

    Commercial Courts Ordinance 2026 (Ordinance No. 1 of 2026)

    Promulgated with effect from 1 January 2026, the ordinance first created district-level commercial courts with time-bound trials and appeals to the High Court Division. It was repealed by s.19 of the Commercial Courts Act 2026, which is deemed in force from the same date.

    Who is affectedCommercial litigants who filed in early 2026.
    What to doCite the Commercial Courts Act 2026 in all filings.

    Source: The Financial Express: Commercial court ordinance issued

  67. 14Dec 2025
    In forceLand & propertyEffective: From gazette publication, 14 Dec 2025.

    Dhaka Metropolitan Building Rules 2025

    S.R.O. No. 469-Law/2025

    The Ministry of Housing and Public Works published new building construction rules for the Dhaka metropolitan area in an extraordinary gazette. They govern planning permission, building approvals and construction standards in the capital, and work alongside the RAJUK Act 2026.

    Who is affectedDevelopers, architects, landowners and flat buyers in Dhaka.
    What to doCheck permits and design parameters for new projects against the 2025 Rules.

    Source: Bangladesh Gazette (extraordinary), S.R.O. 469-Law/2025

  68. 7Dec 2025
    In forceCourts & procedure

    High Court: treasury delay cannot defeat a foreign power of attorney

    WP No. 3890 of 2025 (HCD, judgment 7 Dec 2025)

    The High Court Division held that delay by the treasury in stamping a power of attorney executed abroad cannot be held against the attorney, and directed the sub-registrar to register it. The judgment also sets out the Rule 10 steps for powers of attorney executed abroad under the Power of Attorney Rules 2015.

    Who is affectedNRBs and foreign principals appointing attorneys in Bangladesh.
    What to doKeep evidence of timely submission at each authentication and stamping step.

    Source: Supreme Court of Bangladesh: WP No. 3890 of 2025 judgment (PDF)

  69. 20Nov 2025
    In forceConstitutional & public lawEffective: Caretaker system applies from the 14th parliamentary election.

    Thirteenth Amendment restored on review

    Appellate Division review judgment (seven-judge bench), 20 Nov 2025

    A seven-judge Appellate Division bench led by Chief Justice Syed Refaat Ahmed set aside its earlier ruling that had abolished the non-party caretaker government system and restored the Thirteenth Amendment. The February 2026 election stayed under the interim government; the caretaker system applies from the next election.

    Who is affectedPolitical parties, the Election Commission, constitutional litigants.
    What to doNote the restored caretaker framework for election-period regulatory planning.

    Source: Bonik Barta: Supreme Court restores caretaker government system

  70. 17Nov 2025
    Repealed or lapsedEmploymentEffective: Replaced by Act 43 of 2026.

    Bangladesh Labour (Amendment) Ordinance 2025

    Ordinance No. 65 of 2025

    Approved by the Advisers Council on 17 November 2025, the ordinance replaced the 20%-of-workforce union threshold with fixed numbers, extended labour-law coverage, banned blacklisting and strengthened harassment and maternity rules. Parliament enacted it with changes as the Bangladesh Labour (Amendment) Act 2026.

    Who is affectedEmployers and unions.
    What to doUse the Act 43 of 2026 text; the ordinance no longer applies.

    Source: TBS: Parliament passes labour bill (9 Apr 2026)

  71. 13Nov 2025
    Repealed or lapsedBanking & financeEffective: Replaced by Act 75 of 2026.

    Deposit Protection Ordinance 2025

    Ordinance No. 64 of 2025

    Issued while Parliament stood dissolved, the ordinance replaced the Bank Deposit Insurance Act 2000 with a Deposit Protection Department at Bangladesh Bank, separate funds for banks and finance companies and direct payout of protected deposits. Parliament re-enacted it as the Deposit Protection Act 2026.

    Who is affectedDepositors and member institutions.
    What to doCite Act 75 of 2026.

    Source: Deposit Protection Act 2026, s.35 (repeal of Ordinance 64 of 2025) (Bangla text, Bangladesh Code mirror)

  72. 12Nov 2025
    In forceBanking & financeEffective: Effective on publication, 12 Nov 2025.

    BSEC Mutual Fund Regulations 2025

    Bangladesh Securities and Exchange Commission (Mutual Fund) Regulations 2025

    BSEC published the Mutual Fund Regulations 2025 in an extraordinary gazette on 12 November 2025, effective immediately. They set the regulatory framework for forming, managing and operating mutual funds. The full text is on BSEC's website under Securities Laws; existing funds and asset managers should check transition requirements.

    Who is affectedAsset managers, trustees, custodians and fund investors.
    What to doCheck fund documents and manager licences against the 2025 Regulations.

    Source: The Financial Express: BSEC issues gazette on Mutual Fund Regulations 2025 (13 Nov 2025)

  73. 9Nov 2025
    In forceBanking & finance

    Sammilito Islami Bank created by merger

    Bangladesh Bank action under the Bank Resolution Ordinance 2025; Letter of Intent 9 Nov 2025

    After taking control of five Shariah-based banks (EXIM, First Security Islami, Global Islami, Social Islami and Union Bank) and appointing administrators, Bangladesh Bank issued a Letter of Intent on 9 November 2025 for them to operate as Sammilito Islami Bank, followed by a final licence. It was the first large use of the resolution powers.

    Who is affectedDepositors, shareholders and creditors of the five merged banks.
    What to doCreditors should file claims with the merged bank and keep track of shareholder-compensation decisions.

    Source: TBS: Five merging banks get central bank approval to run under Sammilito Islami Bank (9 Nov 2025)

  74. 6Nov 2025
    Repealed or lapsedTechnology & dataEffective: Replaced by Acts 63 and 80 of 2026, deemed in force from the same date.

    Personal Data Protection Ordinance 2025

    Ordinance No. 61 of 2025 (with National Data Governance Ordinance, No. 60 of 2025)

    Bangladesh's first comprehensive data protection regime was made by ordinance on 6 November 2025, together with a data governance ordinance creating a national data authority. The data protection ordinance was amended in February 2026. Both were repealed and re-enacted by Parliament in April 2026 as Acts 63 and 80, with effect from 6 November 2025.

    Who is affectedData controllers and processors.
    What to doCite Act 63 and Act 80 of 2026.

    Source: Bangladesh Gazette (extraordinary): Personal Data Protection Ordinance 2025

  75. 20Oct 2025
    Draft or billCorporate & investment

    Competition Act amendment (draft)

    Draft amendment to the Competition Act 2012

    A draft amendment would give the Bangladesh Competition Commission search-and-seizure powers, add a leniency regime, and create a Competition Appellate Tribunal requiring a 25% deposit of any fine before appeal. It would also cover algorithmic pricing and treat exclusive control of consumer data as a possible abuse of dominance. Chambers have raised harassment concerns.

    Who is affectedDominant firms, digital platforms, trade associations and companies in concentrated markets.
    What to doRun competition-compliance reviews and prepare dawn-raid protocols.

    Source: The Daily Star: Competition Commission may get search and seizure powers (20 Oct 2025)

  76. 16Oct 2025
    In forceTax & customs

    Authentic English texts of tax laws

    Income Tax Act 2023 English text (gazette 16 Oct 2025); VAT and SD Act 2012 (S.R.O. 440-Law/2025); Customs Act 2023 (S.R.O. 441-Law/2025)

    Authentic English texts of the Income Tax Act 2023, the VAT and Supplementary Duty Act 2012 and the Customs Act 2023 were published in 2025. Foreign investors and advisers can now cite official English texts, though later amendments, including the Finance Act 2026, must be read in.

    Who is affectedForeign investors, multinationals, tax advisers and translators.
    What to doUse the authentic English texts, updated for Finance Act 2026 changes.

    Source: NBR: Income tax acts (English)

  77. 28Sep 2025
    In forceEnergy, environment & infrastructureEffective: From 28 Sept 2025.

    Public Procurement Rules 2025

    Public Procurement Rules 2025 (Bangladesh Gazette, Extraordinary, 28 Sept 2025)

    The PPR 2025 replace the PPR 2008. e-GP is compulsory for all public agencies and the ±10% price cap on works is removed.

    The rules require disclosure of beneficial owners of contract awardees, introduce sustainable public procurement, procurement strategies and a separate physical-services category, expand framework agreements, create a debarment board, and set complaint and Review Panel time limits in Schedule 2.

    Who is affectedContractors, suppliers and consultants bidding for public contracts.
    What to doPrepare beneficial-ownership disclosures and diarise the Schedule 2 complaint deadlines.

    Source: The Financial Express: Government issues PPR 2025 (1 Oct 2025)

  78. 16Sep 2025
    In forceBanking & financeEffective: Reported application deadline 31 Dec 2025.

    Bangladesh Bank loan rescheduling and exit circular

    Bangladesh Bank circular, 16 Sept 2025 (number not confirmed)

    Bangladesh Bank reportedly allowed banks to reschedule defaulted loans for up to ten years with a grace period and a low down payment, for loans classified at 30 June 2025, with fraud-tainted loans excluded and very large loans referred to a Bangladesh Bank committee. Check the circular for exact terms.

    Who is affectedDefaulted borrowers and banks.
    What to doCheck eligibility with your bank against the circular text.

    Source: Ittefaq: BB allows loan rescheduling for up to 10 years

  79. 2Sep 2025
    Passed, not yet in forceCourts & procedureEffective: Stayed by the Appellate Division pending the state's appeal.

    High Court orders separate Supreme Court Secretariat

    High Court Division judgment, 2 Sept 2025

    The High Court Division directed that an independent Supreme Court Secretariat be set up. The interim government created one by ordinance, but Parliament repealed it in April 2026. The Appellate Division has stayed the High Court verdict until the state's appeal is decided.

    Who is affectedJudicial officers and those following separation-of-powers reforms.
    What to doMonitor the Appellate Division appeal.

    Source: The Financial Express: HC verdict on Supreme Court Secretariat stayed (9 June 2026)

  80. 10Aug 2025
    Repealed or lapsedCriminal & complianceEffective: Replaced by Act 11 of 2026, deemed in force from 10 July 2025 (s.12) and 10 August 2025 (other provisions).

    CrPC (Second Amendment) Ordinance 2025

    Ordinance No. 41 of 2025 (and Ordinance No. 36 of 2025)

    The two 2025 CrPC ordinances (No. 36 of 10 July 2025 and No. 41 of 10 August 2025) added arrest safeguards in ss.46A-46E, tightened warrantless arrest, capped police remand, set investigation deadlines and enabled digital summons and online bail bonds. Parliament re-enacted the changes in the CrPC (Amendment) Act 2026.

    Who is affectedCriminal practitioners.
    What to doCite Act 11 of 2026.

    Source: Bangladesh Gazette (extraordinary): CrPC (Second Amendment) Ordinance 2025

  81. 3Aug 2025
    In forceTax & customsEffective: From assessment year 2025-26.

    Mandatory online income tax returns

    NBR order, assessment year 2025-26

    All individual taxpayers must file income tax returns online through the e-return portal. Taxpayers aged 65 or over, taxpayers with disabilities, taxpayers living abroad and legal representatives of deceased persons may still file on paper, and others with registration problems could apply for permission to file on paper.

    Who is affectedIndividual taxpayers, including expatriate employees.
    What to doRegister on the e-return portal well before the filing deadline.

    Source: The Daily Star: NBR mandates online income tax returns for all individuals (3 Aug 2025)

  82. 14Jul 2025
    In forceEmploymentEffective: From gazette publication.

    Recruiting agent licensing rules 2025

    S.R.O. No. 316-Law/2025

    The Ministry of Expatriates' Welfare and Overseas Employment published new rules under the Overseas Employment and Migrants Act 2013 on licensing recruiting agents and registering and regulating sub-agents. They bring the intermediaries in labour migration into a formal registration and conduct regime.

    Who is affectedRecruiting agents, sub-agents and foreign employers using Bangladeshi agencies.
    What to doUse only licensed agents with registered sub-agents.

    Source: Bangladesh Gazette (extraordinary): S.R.O. 316-Law/2025

  83. 21May 2025
    Repealed or lapsedTechnology & dataEffective: Replaced by Act 81 of 2026, deemed in force from 21 May 2025.

    Cyber Security Ordinance 2025

    Ordinance No. 25 of 2025

    The ordinance repealed the Cyber Security Act 2023, citing its misuse against free expression, removed the old warrantless-arrest provision, made most offences bailable and recognised internet access as a civic right. It was amended later in 2025 and then re-enacted by Parliament as the Cyber Protection Act 2026.

    Who is affectedPlatforms, users and complainants.
    What to doCite Act 81 of 2026.

    Source: Cyber Security Ordinance 2025, Ordinance 25 of 2025 (Bangla text, Bangladesh Code mirror)

  84. 14May 2025
    In forceBanking & finance

    Market-based exchange rate

    Bangladesh Bank policy announcement, May 2025

    Governor Ahsan H Mansur announced that the taka exchange rate would be set by market forces instead of the previous managed arrangement, citing a manageable current-account deficit and rising reserves. The move was linked to the IMF programme's next tranches. Bangladesh Bank retains the ability to intervene in the market.

    Who is affectedImporters, exporters, foreign investors and lenders with FX exposure.
    What to doHedge or price FX exposure assuming market-determined rates.

    Source: The Daily Star: Bangladesh Bank signals market-based exchange rate regime

  85. 9May 2025
    Repealed or lapsedBanking & financeEffective: Repealed by Act 88 of 2026 (s.74).

    Bank Resolution Ordinance 2025

    Ordinance No. 19 of 2025

    Gazetted on 9 May 2025, the ordinance gave Bangladesh Bank power to take temporary control of any bank, appoint administrators, recapitalise, transfer shares and assets, use bridge banks and seek liquidation. It was the basis for the Sammilito Islami Bank merger and was replaced by the Bank Resolution Act 2026.

    Who is affectedBanks and their stakeholders.
    What to doCite Act 88 of 2026 (as amended).

    Source: Bank Resolution Act 2026, s.74 (repeal of Ordinance 19 of 2025) (Bangla text, Bangladesh Code mirror)

  86. 8May 2025
    Repealed or lapsedCourts & procedureEffective: Replaced by Act 36 of 2026, deemed in force from 8 May 2025.

    CPC (Amendment) Ordinance 2025

    Ordinance No. 18 of 2025

    The ordinance introduced electronic service of summons by SMS, voice call and messaging apps, required parties' mobile, NID and email details in plaints, limited adjournments, raised compensation for false claims or defences and allowed execution in the original suit. Its changes were re-enacted as the CPC (Amendment) Act 2026.

    Who is affectedCivil litigants.
    What to doCite Act 36 of 2026.

    Source: Bangladesh Gazette (extraordinary): CPC (Amendment) Ordinance 2025

  87. 4May 2025
    Repealed or lapsedEnergy, environment & infrastructureEffective: Repealed by Act 41 of 2026 (s.31).

    Public Procurement (Amendment) Ordinance 2025

    Ordinance No. 16 of 2025

    The ordinance removed the 10% price band around official estimates, made e-GP mandatory, split services into physical and intellectual services, let registered NGOs bid and introduced sustainability criteria. Parliament re-enacted it with changes as the Public Procurement (Amendment) Act 2026.

    Who is affectedBidders and procuring entities.
    What to doCite Act 41 of 2026 and the PPR 2025.

    Source: Public Procurement (Amendment) Act 2026, s.31 (Bangla text, Bangladesh Code mirror)

  88. 1Apr 2025
    In forceBanking & financeEffective: From 1 April 2025.

    Loan classification: 90-day overdue rule

    Bangladesh Bank loan classification circular (issued Nov 2024)

    All loans, whatever their type, are classified once overdue for three months: substandard at 3-6 months, doubtful at 6-12 months and bad/loss at 12 months or more. Separate, longer tenures for CMSME loans were withdrawn. The change follows IMF programme conditions and has increased reported non-performing loans.

    Who is affectedBorrowers, banks, NBFIs and investors in bank equity.
    What to doKeep repayments current; a three-month delay now triggers classification and CIB reporting.

    Source: The Daily Star: BB tightens loan classification rules to meet IMF conditions (28 Nov 2024)

  89. 30Mar 2025
    In forceCourts & procedureEffective: In force for Bangladesh from 30 March 2025.

    Apostille Convention in force

    HCCH Apostille Convention 1961: Bangladesh accession 29 July 2024

    Bangladesh's accession to the Apostille Convention took effect on 30 March 2025, so public documents can be apostilled instead of legalised for use between Bangladesh and other contracting states. Several states objected to the accession, and for them consular attestation is still needed. Practice at Bangladesh missions has been uneven.

    Who is affectedNRBs, foreign companies and anyone using Bangladeshi or foreign public documents abroad.
    What to doCheck whether the other state objected; otherwise use an apostille instead of consular legalisation.

    Source: HCCH: Apostille Convention status table

  90. 12Feb 2025
    In forceLand & property

    Power of Attorney Rules amendment

    Power of Attorney Rules 2015, Rule 10 as amended (gazette 12 Feb 2025)

    The amendment to Rule 10 requires a power of attorney executed abroad to be sent to Bangladesh within six months of authentication and accepts an NID, a birth certificate or an NVR-endorsed foreign passport as identification. It works alongside the six-month presentation period under the Registration Act as amended in 2026.

    Who is affectedNRBs and foreign nationals of Bangladeshi origin appointing attorneys.
    What to doAuthenticate at the mission and send the deed home promptly; track each statutory deadline.

    Source: bdnews24.com report on the Power of Attorney Rules amendment (Feb 2025)

  91. 9Jan 2025
    Repealed or lapsedTax & customsEffective: Replaced by Acts 77 and 76 of 2026, deemed effective from 9 Jan 2025.

    Mid-year VAT and excise increases

    VAT and SD (Amendment) Ordinance 2025 (No. 1) and Excises and Salt (Amendment) Ordinance 2025 (No. 2)

    Issued in the middle of FY2024-25 with immediate effect, the ordinances raised VAT, supplementary duty and excise on more than 100 goods and services. Parliament re-enacted them in April 2026 with retrospective effect from 9 January 2025. The 2026 Acts repeal both ordinances and preserve actions taken under them.

    Who is affectedConsumers and VAT-registered businesses.
    What to doCite Acts 76 and 77 of 2026.

    Source: Excises and Salt (Amendment) Act 2026, s.3 (repeal of Ordinance 2 of 2025) (Bangla text, Bangladesh Code mirror)

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How to read it

What each status means

In force

The law has commenced, wholly or for the provisions described. Many 2026 Acts were made effective from an earlier date.

Passed, not yet in force

Passed by Parliament or made, but not yet gazetted or not yet commenced. Commencement may depend on a notification.

Ordinance

Made by the President when Parliament was not in session. An ordinance lapses unless Parliament passes it as an Act.

Draft or bill

A draft or bill under consideration. Its content may change before it is passed.

Consultation

A proposal published for comment by a ministry or regulator.

Repealed or lapsed

No longer in force, because it was repealed or because an ordinance was not passed as an Act in time.

Sources

  1. Prothom Alo: New draft law retains scope for family control of banks (15 Oct 2026)
  2. bdnews24.com: VAT return deadline for July, August extended by 10 more days (15 Oct 2026)
  3. Dhaka Tribune: 5 digital banks get Bangladesh Bank's initial nod
  4. The Financial Express: Parliament scraps controversial bank ownership provision (9 Sept 2026)
  5. The Financial Express: JS passes three bills including Enforced Disappearance Bill, Human Rights Commission Bill (6 Sept 2026)
  6. The Financial Express: Outmoded company reg, operation law being upgraded (23 Aug 2026)
  7. Invest Bangladesh Act 2026, Act 104 of 2026 (Bangla text, Bangladesh Code mirror)
  8. The Financial Express: Revised margin rules gazetted to broaden credit access, limit risks (19 Aug 2026)
  9. Prothom Alo (Bangla): High Court Rule on uniform attestation guidance for expatriates (17 Aug 2026)
  10. The Financial Express: Bangladesh Bank streamlines foreign exchange rules for imports (13 Aug 2026)
  11. TBS: Cabinet clears drafts of human rights act, new visa policy (10 Aug 2026)
  12. Legal Aid Services Act 2000 as amended, footnote on S.R.O. 288-Law/2026 (Bangla text, Bangladesh Code mirror)
  13. BSS: Bangladesh Bank consolidated export foreign exchange instructions
  14. The Daily Star: BB cuts policy rate to 9.5% (30 July 2026)
  15. Narcotics Control (Amendment) Act 2026, Act 101 of 2026 (Bangla text, Bangladesh Code mirror)
  16. bdnews24.com: Supreme Court upholds High Court ruling restoring caretaker government system (9 July 2026)
  17. Gambling Prevention Act 2026, Act 98 of 2026 (Bangla text, Bangladesh Code mirror)
  18. Cyber Protection (Amendment) Act 2026, Act 99 of 2026 (Bangla text, Bangladesh Code mirror)
  19. The Daily Star: Finance Bill passed, tax-free income threshold set at Tk 4 lakh for FY2026-27
  20. The Daily Star: NBR order may limit solar tax benefits (22 June 2026)
  21. BSEC (Amendment) Act 2026, Act 93 of 2026 (Bangla text, Bangladesh Code mirror)
  22. The Financial Express: Fire service launches e-fire licence system (30 Apr 2026)
  23. The Daily Star: 20 ordinances lose validity (11 Apr 2026)
  24. Bank Resolution Act 2026, Act 88 of 2026 (Bangla text, Bangladesh Code mirror)
  25. Deposit Protection Act 2026, Act 75 of 2026 (Bangla text, Bangladesh Code mirror)
  26. Personal Data Protection Act 2026, Act 63 of 2026 (Bangla text, Bangladesh Code mirror)
  27. National Data Management Act 2026, Act 80 of 2026 (Bangla text, Bangladesh Code mirror)
  28. Cyber Protection Act 2026, Act 81 of 2026 (Bangla text, Bangladesh Code mirror)
  29. Bangladesh Telecommunication (Amendment) Act 2026, Act 51 of 2026 (Bangla text, Bangladesh Code mirror)
  30. Commercial Courts Act 2026, Act 23 of 2026 (Bangla text, Bangladesh Code mirror)
  31. Code of Civil Procedure (Amendment) Act 2026, Act 36 of 2026 (Bangla text, Bangladesh Code mirror)
  32. Code of Criminal Procedure (Amendment) Act 2026, Act 11 of 2026 (Bangla text, Bangladesh Code mirror)
  33. Civil Courts (Amendment) Act 2026, Act 12 of 2026 (Bangla text, Bangladesh Code mirror)
  34. Negotiable Instruments (Amendment) Act 2026, Act 65 of 2026 (Bangla text, Bangladesh Code mirror)
  35. Registration (Amendment) Act 2026, Act 14 of 2026 (Bangla text, Bangladesh Code mirror)
  36. Rajdhani Unnayan Kartripakkha Act 2026, Act 67 of 2026 (Bangla text, Bangladesh Code mirror)
  37. Bangladesh Building Regulatory Authority Act 2026, Act 66 of 2026 (Bangla text, Bangladesh Code mirror)
  38. Spatial Planning Act 2026, Act 31 of 2026 (Bangla text, Bangladesh Code mirror)
  39. Land Use Control and Agricultural Land Protection Act 2026, Act 50 of 2026 (Bangla text, Bangladesh Code mirror)
  40. Bangladesh Labour (Amendment) Act 2026, Act 43 of 2026 (Bangla text, Bangladesh Code mirror)
  41. Public Procurement (Amendment) Act 2026, Act 41 of 2026 (Bangla text, Bangladesh Code mirror)
  42. Overseas Employment and Migrants (Amendment) Act 2026, Act 42 of 2026 (Bangla text, Bangladesh Code mirror)
  43. Human Trafficking and Smuggling of Migrants Act 2026, Act 55 of 2026 (Bangla text, Bangladesh Code mirror)
  44. Nari o Shishu Nirjatan Daman (Amendment) Act 2026, Act 85 of 2026 (Bangla text, Bangladesh Code mirror)
  45. Anti-Terrorism (Amendment) Act 2026, Act 28 of 2026 (Bangla text, Bangladesh Code mirror)
  46. International Crimes (Tribunals) (Amendment) Act 2026, Act 13 of 2026 (Bangla text, Bangladesh Code mirror)
  47. July Mass Uprising (Protection and Liability Determination) Act 2026, Act 29 of 2026 (Bangla text, Bangladesh Code mirror)
  48. Legislative and Parliamentary Affairs Division: Acts made in 2026 (with gazette dates)
  49. National Human Rights Commission (Repeal and Re-enactment) Act 2026, Act 46 of 2026 (Bangla text, Bangladesh Code mirror)
  50. BERC (Amendment) Act 2026, Act 40 of 2026 (Bangla text, Bangladesh Code mirror)
  51. Bangladesh Gas (Amendment) Act 2026, Act 52 of 2026 (Bangla text, Bangladesh Code mirror)
  52. Quick Enhancement of Electricity and Energy Supply (Special Provisions) (Repeal) Act 2026, Act 18 of 2026 (Bangla text, Bangladesh Code mirror)
  53. BIDA (Amendment) Act 2026, Act 34 of 2026 (Bangla text, Bangladesh Code mirror)
  54. Bangladesh Private EPZ (Repeal) Act 2026, Act 35 of 2026 (Bangla text, Bangladesh Code mirror)
  55. VAT and Supplementary Duty (Amendment) Act 2026, Act 77 of 2026 (Bangla text, Bangladesh Code mirror)
  56. Finance (2025-2026 Financial Year) Act 2026, Act 89 of 2026 (Bangla text, Bangladesh Code mirror)
  57. Foreign Donations (Voluntary Activities) Regulation (Amendment) Act 2026, Act 54 of 2026 (Bangla text, Bangladesh Code mirror)
  58. Forest and Tree Conservation Act 2026, Act 56 of 2026 (Bangla text, Bangladesh Code mirror)
  59. The Daily Star: BB raises repatriation limit to Tk 100 crore (9 Mar 2026)
  60. The Financial Express: Commercial court ordinance issued
  61. Bangladesh Gazette (extraordinary), S.R.O. 469-Law/2025
  62. Supreme Court of Bangladesh: WP No. 3890 of 2025 judgment (PDF)
  63. Bonik Barta: Supreme Court restores caretaker government system
  64. TBS: Parliament passes labour bill (9 Apr 2026)
  65. The Financial Express: BSEC issues gazette on Mutual Fund Regulations 2025 (13 Nov 2025)
  66. TBS: Five merging banks get central bank approval to run under Sammilito Islami Bank (9 Nov 2025)
  67. Bangladesh Gazette (extraordinary): Personal Data Protection Ordinance 2025
  68. The Daily Star: Competition Commission may get search and seizure powers (20 Oct 2025)
  69. NBR: Income tax acts (English)
  70. The Financial Express: Government issues PPR 2025 (1 Oct 2025)
  71. Ittefaq: BB allows loan rescheduling for up to 10 years
  72. The Financial Express: HC verdict on Supreme Court Secretariat stayed (9 June 2026)
  73. Bangladesh Gazette (extraordinary): CrPC (Second Amendment) Ordinance 2025
  74. The Daily Star: NBR mandates online income tax returns for all individuals (3 Aug 2025)
  75. Bangladesh Gazette (extraordinary): S.R.O. 316-Law/2025
  76. Cyber Security Ordinance 2025, Ordinance 25 of 2025 (Bangla text, Bangladesh Code mirror)
  77. The Daily Star: Bangladesh Bank signals market-based exchange rate regime
  78. Bangladesh Gazette (extraordinary): CPC (Amendment) Ordinance 2025
  79. The Daily Star: BB tightens loan classification rules to meet IMF conditions (28 Nov 2024)
  80. HCCH: Apostille Convention status table
  81. bdnews24.com report on the Power of Attorney Rules amendment (Feb 2025)
  82. Excises and Salt (Amendment) Act 2026, s.3 (repeal of Ordinance 2 of 2025) (Bangla text, Bangladesh Code mirror)
Questions

Bangladesh regulatory tracker: common questions

How often is the Bangladesh regulatory tracker updated?
The Bangladesh regulatory tracker was last updated on 2026-10-24. New Acts, ordinances, rules and significant regulator circulars are added as they are gazetted or published, and the status of drafts and ordinances is updated when they are passed, commenced or lapse.
Why do so many laws take effect before the date they were passed?
Many ordinances made in 2025 were passed as Acts in April 2026. To avoid a gap, Parliament usually deemed each Act to have taken effect on the date the original ordinance did, so the Act's effective date is often months earlier than its gazette date. The tracker shows both.
What happens to an ordinance that is not passed by Parliament?
Under Article 93 of the Constitution an ordinance must be laid before Parliament at its first meeting and ceases to have effect if it is not passed within the time allowed. Several 2025 ordinances lapsed in April 2026 in this way; the tracker marks them as repealed or lapsed.
Does a draft bill change the law?
No. A draft or bill has no legal effect until it is passed and comes into force. The tracker lists drafts so that businesses can plan, but their content may change.
Is the tracker legal advice?
No. It is a general summary with links to the official sources. Whether a change affects you depends on your facts, the full text of the instrument and any later rules or notifications. Speak to a lawyer before acting.
Can I link to a single entry?
Yes. Every entry has its own anchor, so you can share a link that opens the tracker at that change.

This tracker is a general guide to changes in Bangladesh law as of the date shown. It is not legal advice and may not include every instrument. Always check the official gazette text.

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