TRW & Co’s UK branch is based at Holborn Gate, 330 High Holborn, London, WC1V 7QH, England.

This note provides a jurisdictional overview for UK and international investors considering establishment or expansion of a restaurant business in Bangladesh. It summarises common corporate vehicles, the principal public registrations and permits that typically apply to restaurants, and practical steps to prepare a transaction or launch. It is not a substitute for local advice tailored to a specific project.

Overview and corporate forms

Foreign investors commonly enter Bangladesh through a private limited company, branch office, or joint venture with a local partner. Sole proprietorships and simple partnerships are used domestically, but they do not normally accommodate foreign equity in the same way as a company registered with the Registrar of Joint Stock Companies and Firms (RJSC). Choice of vehicle affects capital repatriation, tax treatment, corporate governance and regulatory approvals.

Key registrations and permits (high level)

• Company incorporation or registration with RJSC (for a private limited company or partnership registration where applicable).
• Tax registrations with the National Board of Revenue (TIN) and, where applicable, VAT registration.
• Trade licence from the relevant City Corporation or municipality (required for commercial premises).
• Food safety and hygiene approvals from the competent food authority (licences or certifications depending on the local regulator).
• Fire safety clearance and health inspector approvals for food premises; building use and planning permissions where changes to premises are required.
• Import licences and customs clearances if foodstuffs, equipment or alcoholic beverages are imported.
• Labour and social security registrations if hiring staff, and compliance with local employment law requirements.

Commercial, tax and regulatory considerations

Key commercial issues include lease security and permitted use, supply chain logistics, import duty and VAT treatment for inputs, consumer-facing licences (including any restrictions on alcohol sales), and local labour practices. Taxation (corporation tax, VAT, withholding taxes) and customs duties can materially affect pricing and margins. Sector-specific restrictions, incentives for investment, and foreign exchange controls should be checked with local advisors and the relevant authorities.

Practical checklist before launch

• Engage local counsel and tax advisers to confirm permissible corporate structures for foreign investment.
• Complete name reservation and constitutional documents appropriate to the chosen vehicle.
• Secure premises with a compliant lease and obtain necessary building and planning consents.
• Apply for food safety, health, and fire safety approvals; ensure staff training and documented hygiene systems.
• Register for tax (TIN), VAT where applicable, and complete payroll and social security registrations before hiring.
• Confirm import requirements and customs classification for equipment and ingredients, and secure banking arrangements for capital and trade flows.
• Plan for ongoing compliance: licence renewals, tax filings, and local inspections.

Jurisdiction and sources

For primary legal texts and authoritative guidance consult the following official sources:

• Registrar of Joint Stock Companies and Firms (RJSC)
• National Board of Revenue (NBR)
• Bangladesh Investment Development Authority (BIDA)
• Local City Corporation or municipal authority (for trade licences and local approvals)
• Directorate General of Food (or the competent national food safety authority)
• Bangladesh Bank (for foreign exchange and banking requirements)

Timelines and precise documentary requirements vary by location and by the specific nature of the restaurant (e.g. fine dining, takeaway, franchise operations, alcohol sales). Early engagement with local advisers and relevant regulators will reduce delays and help identify sector-specific obligations.

General information only; not legal advice and not a substitute for advice on a particular matter.