Bangladesh Business Registration Guide 2026 — RJSC, TIN, BIN & Trade License

Overview — Registration Sequence

The typical business registration sequence in Bangladesh is:

👉 Step 1: Name clearance with RJSC

👉 Step 2: Company incorporation with RJSC (or Branch/Liaison office registration)

👉 Step 3: Trade license from local city corporation or municipality

👉 Step 4: TIN (Taxpayer Identification Number) from NBR

👉 Step 5: BIN (Business Identification Number) for VAT (if applicable)

👉 Step 6: IRC/ERC for import/export (if applicable)

👉 Step 7: Labour office registration (for factories/establishments)

👉 Step 8: Sector-specific registrations (RMG, pharmaceuticals, etc.)

RJSC — Company/Branch Registration

The Registrar of Joint Stock Companies and Firms (RJSC) is the primary company registry:

👉 Company Types: Private Limited Company (minimum 2 shareholders, 2 directors), Public Limited Company (minimum 3 shareholders, 3 directors), Limited Liability Partnership (LLP, introduced 2023), Sole Proprietorship, Partnership Firm (minimum 2 partners).

👉 Private Limited Company: Most common for foreign investors. No minimum paid-up capital requirement (but ৳5 million is typical for credibility). Directors can be foreign nationals. At least one director must be a Bangladesh resident (not necessarily a citizen).

👉 Branch Office: Foreign companies can register a Branch Office (for profit-making activities) or a Liaison Office (for marketing/coordination only, not for profit). Approval from Bangladesh Investment Development Authority (BIDA) is also required for foreign entities.

👉 Online Registration: RJSC now offers digital registration through the One-Stop Service (OSS) portal at oss.bida.gov.bd. The process includes name clearance (typically 1-2 days), document submission, and certificate issuance (2-3 weeks).

👉 Documents Required: Memorandum and Articles of Association (MoA/AoA), Form I (Directors/Shareholders details), Form XII (Registered Office address), National ID/passport copies, passport-size photographs, and professional certification by a lawyer/chartered accountant.

TIN — Taxpayer Identification Number

TIN is required for all businesses and individuals liable to tax:

👉 Issuing Authority: National Board of Revenue (NBR), Income Tax Wing.

👉 Application: Online through the NBR e-TIN portal (https://etaxnbr.gov.bd). No registration fee. TIN certificate is issued immediately after online application.

👉 Mandatory: TIN is mandatory for company registration, opening corporate bank accounts, obtaining trade license, import/export, VAT registration, and government tenders.

👉 Tax Return: Companies must file annual tax returns by July 15 (for the preceding financial year ending June 30). Individuals must file by September 30.

BIN — Business Identification Number for VAT

VAT registration (BIN) is required for businesses meeting the threshold:

👉 Threshold: Mandatory VAT registration for businesses with annual turnover exceeding ৳3 million (৳30 lakh). Below this threshold, businesses are exempt but may voluntarily register.

👉 Issuing Authority: NBR, VAT Wing. Registration is through the VAT Online Project (https://bin.vat.gov.bd).

👉 VAT Rate: Standard rate is 15% (effective 7.5% for many services under VAT & Supplementary Duty Act 2012). Reduced rates apply for certain sectors. Exports are zero-rated.

👉 Returns: VAT returns (Mushak 9.1 or 11.3) must be filed monthly (by the 15th of the following month). E-filing is available through the VAT online system.

Trade License — Local City Corporation

A trade license is required for all businesses operating in a municipal area:

👉 Issuing Authority: Local city corporation (Dhaka North/South, Chittagong, Rajshahi, Khulna, Sylhet, Barisal) or municipality (pourashava) depending on the business location.

👉 Validity: Annual — must be renewed by December 31 each year. Late renewal attracts penalties.

👉 Fee: Varies by business type and size. Small businesses ৳2,000-5,000/year. Larger businesses ৳10,000-50,000+/year.

👉 Documents: Company incorporation certificate, TIN certificate, MoA/AoA registered office address proof, photos, and filled application form.

IRC/ERC — Import/Export Registration

Businesses involved in international trade need Import Registration Certificate (IRC) and Export Registration Certificate (ERC):

👉 Issuing Authority: Chief Controller of Imports and Exports (CCI&E), Ministry of Commerce.

👉 IRC: Required for all importers. Valid for 3 years. Fee ৳25,000 (renewal ৳12,500). Documents include TIN, BIN, trade license, and bank solvency certificate.

👉 ERC: Required for all exporters. Valid for 3 years. Fee ৳25,000 (renewal ৳12,500). Must have exportable products or services.

👉 Online Application: IRC/ERC can be applied online through the CCI&E portal. The certificates are used for customs clearance, letter of credit (L/C) opening, and export benefits.

RMG — Ready-Made Garment Specific Registration

The RMG sector, Bangladesh's largest export industry, has additional registration requirements:

👉 BGMEA/BKMEA: Garment factories must register with the Bangladesh Garment Manufacturers and Exporters Association (BGMEA) or Bangladesh Knitwear Manufacturers and Exporters Association (BKMEA). Membership is mandatory for RMG exporters.

👉 Factory Registration: Must register with the Department of Inspection for Factories and Establishments (DIFE) under the Labour Act 2006. Requires building safety certification, fire license, and boiler registration (if applicable).

👉 Accord/RMG Sustainability Council: After the Rana Plaza disaster, international buyers require compliance with the RMG Sustainability Council (RSC) or equivalent safety and labour standards inspections.

👉 Environmental Clearance: Garment factories require environmental clearance from the Department of Environment (DoE) for effluent treatment and waste management.

Labour Office Registration

Employers with workers must register with the labour authorities:

👉 Department of Inspection for Factories and Establishments (DIFE): All factories and commercial establishments must register under the Bangladesh Labour Act 2006. This includes: factory name and address, number of workers, working hours, welfare arrangements.

👉 Health and Safety: Must comply with workplace safety standards (fire safety, first aid, ventilation, sanitation). Special rules for hazardous industries.

👉 Welfare Fund: Employers must register for the Workers' Welfare Fund (WWF) and contribute as per rules.

👉 Provident Fund Registration: Companies with 10+ workers must register a Provident Fund with the Registrar of Provident Funds under the Labour Act.

Summary Checklist