Bangladesh, home to over 17 crore people, has roughly 1.5 lakh registered doctors-translating to just one doctor for every 1,200 residents. The sheer demand for medical services creates long lines at hospitals and private chambers. Yet, while patients bear high consultation fees and often undergo costly tests, many of the nation’s highest-earning doctors have reportedly been skirting tax obligations, making headlines not just for their medical expertise but for their financial practices.
Investigations and government data reveal a concerning trend: numerous doctors, despite substantial annual earnings, have failed to declare their true income to the authorities. According to research by Kaler Kantho, at least 10,000 doctors in Bangladesh collectively evade around BDT 6,250 crore in taxes annually. In some cases, even deceased patients’ unpaid hospital bills have prompted doctors and hospitals to withhold bodies, highlighting how financial considerations sometimes overshadow ethical medical responsibilities.
High Earnings, Minimal Tax: The healthcare sector in Bangladesh sees citizens spend approximately BDT 77,000 crore annually, covering hospital fees, doctor consultations, medication, and diagnostic tests. A significant portion of this revenue is captured by top-tier physicians, who live a luxurious lifestyle in line with their earnings. Yet, despite these high incomes, many fail to pay their fair share of taxes.
Two high-profile examples illustrate the problem. Professor Dr. Kazi Din Mohammad, a prominent figure in neuro-medicine, conducts consultations at SPRC and Neurology Hospital, as well as Shomrita Hospital for critical cases.
Tax filings show his declared income for the 2023-24 fiscal year as BDT 7.48 lakh, with assets totaling BDT 56.9 lakh. For the 2024-25 fiscal year, income reported was BDT 7.55 lakh with assets of BDT 62.87 lakh. Investigations, however, indicate that Dr. Din Mohammad sees at least 50 patients daily at BDT 1,500 per consultation, translating to a daily earning of BDT 75,000 solely from consultation fees. Over 200 working days in a year, this amounts to BDT 1.5 crore-excluding earnings from hospital admissions, surgeries, diagnostic tests, and commissions from pharmaceutical companies. The total annual income is estimated at least BDT 3 crore, much of which remains undeclared.
Similarly, Professor Dr. A.K.M. Musa, head of the Medicine Department at BIRDEM General Hospital, operates chambers at Alok Healthcare and LabAid Hospital, treating an average of 55 patients daily. His income tax return reports earnings of BDT 32.35 lakh (2023-24) and BDT 46.04 lakh (2024-25), with declared assets of BDT 4.12 crore and BDT 4.41 crore respectively. Field investigations, however, show that his consultation fees, diagnostic test commissions, and pharmaceutical incentives generate an annual income exceeding BDT 2 crore, a substantial portion of which has not been disclosed to tax authorities.
Mechanisms of Tax Evasion: According to tax officials, doctors often receive payments in cash, bypassing formal banking channels. They also benefit from commissions for ordering diagnostic tests, performing minor surgeries, and prescribing branded medications. Many high-profile doctors maintain multiple FDR accounts and luxury properties, which are not reflected in their tax returns.
Income tax law mandates that all earnings, including consultation fees, bonuses, allowances, and other benefits, must be declared. Deliberate underreporting or concealment of assets constitutes a criminal offense under Section 312 of the 2023 Income Tax Ordinance, punishable by six months to five years imprisonment, fines, or both.
Despite these regulations, enforcement remains weak. As a result, the government loses significant revenue, affecting funding for development projects. Experts argue that if doctors complied fully with tax laws, their contributions could significantly reduce dependency on foreign aid and boost public infrastructure initiatives, such as metro rail construction, which costs BDT 33,472 crore for the Dhaka Metro Rail project alone.
Government Action and Challenges: G.M. Abul Kalam Kaykobad, a member of the National Board of Revenue (NBR) overseeing tax administration and human resources, stated that intelligence and investigative cells have been established in all tax zones to monitor potential tax evasion. Tax commissioners are tasked with rigorous enforcement to ensure that high-earning professionals contribute their fair share.
Center for Policy Dialogue (CPD) senior research associate Tamim Ahmed emphasized that tax responsibility extends beyond top professions to all citizens. Weak monitoring allows loopholes, encouraging deliberate underreporting. “Those who intentionally underreport income commit a criminal offense,” he said. “Enforcing penalties consistently would set a strong example and deter future tax evasion.”
Spotlight on High-Profile Tax Evaders: Even award-winning doctors have been implicated. Dr. Pran Gopal Dutta, a renowned ENT specialist and personal physician to Prime Minister Sheikh Hasina, received multiple awards for tax compliance but has also been found guilty of concealing FDR holdings. NBR’s Central Intelligence Cell investigation revealed undeclared FDRs worth BDT 1.72 crore, which he initially settled following scrutiny. Such high-profile cases illustrate that tax evasion in Bangladesh’s medical sector is not confined to small-scale practitioners but involves some of the most prestigious and publicly recognized doctors in the country.
The trend of substantial tax evasion among Bangladesh’s top doctors underscores systemic weaknesses in revenue collection and monitoring. While doctors provide essential healthcare services, their failure to report true earnings imposes a hidden cost on society. Addressing this issue will require stringent enforcement, increased transparency, and a cultural shift in tax compliance across all professional sectors. Experts warn that without reform, the government risks continued revenue shortfalls, undermining public investment in healthcare, infrastructure, and essential services.
