Islamic Banking - Dhaka Bank | Excellence in Banking

Objectives Of Islamic Banking Operations

To eliminate oppression & disparity from the economic field ensuring equitable distribution of wealth.
To establish honesty & justice.
To earn welfare by best utilization of assets without keeping idle.
To invest with caring welfare of individual & whole together and avoid uncertainty in the society.
To prioritize the welfare & necessity of the society instead of profit only.
To invest in comparative least developed & deprived area prioritizing common demand along with agriculture, Industry & Commerce.
To work for earning economical stability.
To meet basic needs & develop status of human life by ensuring proper utilization of human resources & wealth.
To assist legitimate business & financial transaction along with Riba free commodity base transaction.
To help in balanced development of the Society.
To engage small & big capital in business & create fastness in economy.
To avoid uncertainty in the society improving financial strength of distressed people with more confidence standing on Islamic Financial System.
To create various products derivatives considering modern economies demands.
To improve & develop life standard of Poor people caring their quality in main stream of Society.
To play role for alleviation of the poverty from the Society.

Shariah Supervisory Committee

Islamic Banking Operations of Dhaka Bank is conducted under keen supervision of Shariah Supervisory Committee. Shariah Supervisory Committee of Dhaka Bank consists of a team of Shariah scholars & experts, renowned Islamic banker, Lawyer along with personalities having outstanding strength in Qur’an, Hadith & Fiqh. The Shariah Supervisory Committee meeting held at least once in a quarter and it reviews the Islamic Banking activities and provides their expert opinion on various Shariah related issues of Islamic Banking Operations. The Member Secretary discharges his duty as the chief of the Shariah Supervisory Committee Secretariat & the Muraquib acts in the Secretariat under Member Secretary & helps the Shariah Supervisory Committee for its regular activities.
A short introduction of Shariah Supervisory Committee is here under

Sl No	Name	Designation
1	Mufti Abdullah Masum, CSAA	Chairman
2	Prof. Dr. Muhammad Tazammol Hoque, CSAA	Member
3	Prof. Dr. Mohammad Nurullah, CSAA	Member

Activities Of Islamic Banking Division

As per Guideline on Islamic Banking issued by Bangladesh Bank BRPD Circular No.15 dated November 9, 2009, a full pledged separate division namely “Islamic Banking Division” was established. Currently the Division is headed by a Senior Executive Vice President having experience in Islamic Banking & Finance. The duty & responsibility of the Division is exclusively as follows:

Framing Islamic Banking rules, regulations and Guidelines as well as their implementations.
Maintaining co-ordination with the Shariah Supervisory Committee and the other Divisions of the Bank.
Holding Shariah Supervisory Committee meeting at least once in a quarter and various Shariah related issues are discussed, reviewed & resolved.
Confirming investment of the Funds received for Islamic Banking Business under modes approved by Islamic Shariah.
Train up the manpower deployed in the Islamic Banking Branch.
Submission of required statements to the Central Bank.
Compliance of any other responsibility (ies), the Central Bank may assign from time to time.
Supervise the Islamic Treasury Function (Fund Management of Bangladesh Government Islamic Investment Bond, SLR/CRR maintenance etc.)
Conduct Shariah Audit/Inspection of the Islamic Banking Branches.
Supervising & monitoring Islamic Mudaraba deposit products namely “Tawfeer Mudaraba Savings Bond Account-TMSBA.
Determining final rates against provisional rates of various Mudaraba deposits Accounts at end of the year.
Other responsibilities/activities as and when assigned by the Management & day to day activities.

ISLAMIC BANKING PRODUCTS

Dhaka Bank has been maintaining following deposit products under Al Wadeeah & Mudaraba principle of Islamic Shariah under Islamic Banking Operations:

Deposit Products	Investment products
Al-Wadeah Current Account	Murabaha Purchase Order
Mudaraba Savings Account	Murabaha Term Finance Others
Mudaraba Short Notice Deposit Account	Murabaha Post Import Trust Receipt
Mudaraba ValueMax Savings Account	Murabaha Term Finance Industrial
Aroni Mudaraba Savings Account	Tayyebah Islamic Credit Card
Mudaraba Student Ledger Account	Bai Muajjal Industrial
Mudaraba Senior Citizen Account	Bai Muajjal Others
Mudaraba Silver, Gold, Platinum Account	Hire Purchase Shirkatul Melk
Mudaraba Ezy Account	Tayyebah Home Finance
Mudaraba Deposit pension Scheme	Tayyebah Car Finance
Mudaraba Marriage Deposit Scheme
Mudaraba Hajj Savings Scheme
Tawfeer Mudaraba Deposit Pension Scheme
Aroni Mudaraba Deposit Scheme
Mudaraba Waqf Cash Deposit Account
Mudaraba Term Deposit Receipt

Besides, Selling of Payment Order, Demand Draft, issuance of Bank Guarantee, Performance Guarantee, Bid Bond, Customers Solvency Certificates, Foreign and other necessary banking services are also available at the 2 (two) Islamic Banking Branches under Islamic Banking Operations of Dhaka Bank.

We always welcome your valuable visit to our Islamic Banking Branches for further help.

Weightage of Mudaraba Deposit Products-2026

The deposit products of Tayyebah Dhaka Islamic Banking are conducted according to Mudarabah principle. That means, the Bank plays the role of entrepreneur/fund manager (Mudarib) and the depositors as fund provider (Rabb-al-Maal). Profit accrued from investment/financing are shared between the Mudaraba depositors and the Bank based on pre-agreed Profit Sharing Ratio (PSR).

As per Bangladesh Bank’s guidelines, Profit sharing ratio (PSR) between the Mudarabah depositors and the Bank (Mudarib) shall be declared at the time of Mudarabah contract and to be duly disclosed to the Mudarabah depositors.

In this system, firstly, Bank and all depositors will share distributable income based on pre-agreed Profit Sharing Ratio (PSR). Then, the bank will distribute the depositors’ share according to the pre-agreed weightage following Guidelines of Islamic Banking issued by Bangladesh Bank.

Profit Sharing Ratio (PSR) between Tayyebah Dhaka Islamic Banking of Dhaka Bank PLC. and all Mudarabah depositors is 35 : 65. Usually, Bank will pay profit at a Provisional Profit Rate subject to adjustment after finalizing the profit. PSR, weightage and provisional profit rate will be set by the Bank as per the approved policy from time to time.

Type of Deposit	Balance/Tenor	Weightage
Mudaraba Savings	0-15,000	0.17
	15,001-100,000	0.17
	100,001-1,000,000	0.17
	1,000,001-5,000,000	0.17
	5,000,000+	0.17

Mudaraba Staff Savings		0.72

Mudaraba Payroll Savings	0-10,000	0.17
	10,001-100,000	0.17
	100,001-1,000,000	0.17
	1,000,001-5,000,000	0.17
	5,000,000+	0.17

Mudaraba Student Ledger Savings	Average balance below 25,000	0.38
	Average balance 25,000 to 50,000	0.38
	Average Balance above Tk.50,000	0.38

Aroni Mudaraba Savings	Average Balance below Tk.5,000	0.19
	Average Balance above Tk.5,000 to Tk.50,000	0.19
	Average Balance above Tk.50,000 to Tk.10 Lac	0.19
	Average Balance above Tk.50,000 to Tk.50 Lac	0.19
	Average Balance above Tk.50 Lac	0.19

>Senior Citizen Mudaraba Savings	Average Balance below Tk.500,000	0.33
	Average Balance above Tk.5 Lac to Tk.10 Lac	0.33
	Average Balance above Tk.10 Lac	0.33

>Mudaraba Value Max	0-50,000	0.35
	50,001-500,000	0.35
	500,001-2,500,000	0.35
	2,500,001-10,000,000	0.35
	10,000,001 above	0.35
Savings -Bank		0.16
Savings Bundle
Silver	Balance below Tk.30,000	0.32
Silver	Balance above Tk.30,000	0.32
Gold	Balance below Tk.50,000	0.32
Gold	Balance above Tk.50,000	0.32
Platinum	Balance below Tk.100,000	0.32
Platinum	Balance above Tk.100,000	0.32

Mudaraba SND		0.32
Corporate Supreme SND		0.32
SND-Bank		0.32

Retail MTDR	36 Month	0.58
	24 Month	1.14
	12 Month	1.14
	6 Month	1.1
	3 Month	1.04
	1 Month	0.51

Aroni MTDR	6 Month	1.19
Aroni MTDR	12 Month	1.19

SME MTDR	12 Month
		1.14
Corporate MTDR	3 Month	1.04
	6 Month	1.1
	12 Month	1.14

SME MTDR Plus	13 Month	1.14

Retail Mudaraba FD Plus	4 Month	1.04
	7 Month	1.1
	13 Month	1.14

Tawfeer Mudaraba Savings Bond (T-MSBA)	1 Year	0.72

Tawfeer Foreign Remittance		0.72

Mudaraba Marriage Deposit Scheme (MMDS)	3 Year	1.16
	4 Year	1.16
	5 Year	1.16
	6 Year	1.16
	7 Year	1.16
	8 Year	1.16
	9 Year	1.16
	10 Year	1.16

Mudaraba Hajj Savings Scheme (MHS)	1 Year	1.14
	2 Year	1.14
	3 Year	1.14
	4 Year	1.14
	5 Year	1.14
	6 Year	1.14
	7 Year	1.14
	8 Year	1.14
	9 Year	1.14
	10 Year	1.14
	11 Year	1.14
	12 Year	1.14

Mudaraba Double Deposit Scheme	7.11 Year	1.09

Mudaraba Deposit Pension Scheme (MDPS)	2 Year	1.16
	3 Year	1.16
	4 Year	1.16
	5 Year	1.16
	6 Year	1.16
	7 Year	1.16
	8 Year	1.16
	10 Year	1.16
Aroni MDPS	2 Year	1.16
	3 Year	1.16
	4 Year	1.16
	5 Year	1.16
	6 Year	1.16
	7 Year	1.16
	8 Year	1.16
	10 Year	1.16

Tawfeer Mudaraba Deposit Pension Scheme (TMDPS)	3 Year	1.17
	4 Year	1.17
	5 Year	1.17
	6 Year	1.17
	7 Year	1.17
	8 Year	1.17
	10 Year	1.17

Tayyebah Lakhpoti Deposit Scheme (MLDS)	4 Year	1.16
	5 Year	1.16
	6 Year	1.16
	8 Year	1.16
	10 Year	1.16
	12 Year	1.16

Note: The revised weightage of Mudaraba Deposit with effect from January 1, 2026 and remain valid till further revision.

Final Profit Rates-2025

Dhaka Bank PLC. has been operating two Islamic Banking branches in complying with the rules of Islamic Shariah. The modus operandi of these two branches is totally different from other conventional branches. A separate balance sheet and income statement are being maintained as recommended by the Central Shariah Board for Islamic Banks in Bangladesh.

Dhaka Bank PLC. has successfully completed the business period from January to December 2025 and declared final profit rates on various Mudaraba Deposits Accounts to the depositors.

The final rates of various Mudaraba Deposits Accounts of Banks as per approved weightage for the period from January to December 2025 have come up lower than declared provisional profit rates of Mudaraba Deposits Accounts.

Sl. no.	Type of deposit	Weightage	Final rate
Sl. no.	Type of deposit	Weightage	For the period from January to December 2025 (%)
1	Mudaraba Savings Deposit	0.16	1.30%
2	Aroni Savings Deposit	0.19	1.50%
3	Mudaraba Savings – Payroll	0.16	1.30%
4	Mudaraba Value Max	0.35	2.75%
5	Mudaraba Savings Bundle	0.32	2.50%
6	Mudaraba Savings-Senior Citizen	0.33	2.58%
7	Tayyebah Lakhpoti Scheme	1.11	9.04%
8	Mudaraba Student savings A/c	0.38	3.00%
9	Mudaraba savings Staff	0.71	5.60%
10	Tawfeer Mudaraba Savings Bond 1 Y	0.71	5.60%
11	Mudaraba Savings- Bank	0.16	1.25%
12	Mudaraba Short Notice Deposit	0.32	2.50%
12	Mudaraba Short Notice Deposit-Bank	0.32	2.50%
13	Tayyebah Kotipoti Scheme	1.13	8.96%
14	Mudaraba Corporate Supreme SND	0.32	2.50%
15	Mudaraba Term Deposit Account (Retail)
	36 Months	0.88	4.50%
	24 Months	1.17	8.88%
	12 Months	1.16	8.88%
	6 Months	1.10	8.63%
	3 Months	1.03	8.13%
	1 Months	0.50	4.00%
16	Mudaraba Term Deposit A/c (Corporate)
	12 Months	1.19	8.88%
	6 Months	1.13	8.63%
	3 Months	1.07	8.13%
17	Mudaraba Term Deposit Plus
	4 Months	1.03	8.13%
	7 Months	1.10	8.63%
	13 Months	1.16	8.88%
18	Mudaraba Term Deposit A/c (SME)
18	12 Months	1.19	8.88%
19	Mudaraba Term Deposit Plus A/c (SME)
19	13 Months	1.16	8.88%
20	Aroni Mudaraba Term Deposit A/c
	12 Months	1.39	9.25%
	6 Months	1.26	9.25%
21	Mudaraba Double Deposit Scheme	1.15	8.48%
22	Mudaraba Hajj Savings Scheme	1.09	8.88%
23	Tawfeer Mudaraba Deposit Pension Scheme	1.10	9.11%
23	Tawfeer Foreign Remittance	0.71	5.60%
24	Mudaraba Deposit Pension Scheme	1.10	9.09%
25	Mudaraba Marriage Deposit Scheme	1.03	9.06%
26	Aroni Mudaraba Deposit Pension Scheme	1.10	9.09%

Background

As per the final profit rate calculation, the total profit paid to depositors for the year 2025 amounted to Tk.156.26 crore, whereas the Investment Income available for distribution was Tk.122.06 crore. Consequently, the excess profit paid to depositors amounted to Tk.34.20 crore.

The matter was subsequently placed before the 71st Meeting of the Shari’ah Supervisory Committee (SSC) held on 04.05.2026, wherein the Committee resolved that a Shari’ah basis for the excess profit paid to depositors in 2025 should be prepared and submitted to the SSC.

Shari’ah Basis

As discussed in the interim Shari’ah Session held on 08.02.2026, it was proposed that an Islamic Banking Stabilization Fund (IBSF) be established as a temporary mechanism for Islamic Banking profit management.

However, since the financial year 2025 had already ended prior to the engagement of the present SSC, and the excess profit had already been paid to the depositors, the IBSF could not be established for the year 2025. Moreover, no back-dated journal entry can be passed in the Core Banking System (CBS) for the year 2025. Accordingly, if considered necessary, the IBSF may be established from the year 2026 onwards.

The detailed IBSF Guideline further provides that, among other sources, Conventional Fees, Conventional Commission, Currency Exchange Gain, etc. may be treated as eligible sources of the IBSF. Furthermore, in its 71st Meeting held on 04.05.2026, the SSC resolved that, to the extent possible, the sources of the excess profit paid to depositors should be identified.

In this connection, it is noted that, as on 31.12.2025, the total income derived from Conventional Commission and Currency Exchange Gain amounted to Tk.343.06 crore.

Accordingly, as no back-dated journal entry can be passed in the CBS for the year 2025 and the annual accounts have already been finalized, the Annual Report for 2025 has been published and the Annual General Meeting (AGM) has been completed, the Conventional Commission and Currency Exchange Gain earned during 2025 may be deemed to have been utilized as the source of the excess profit paid to the depositors for the year 2025.

Furthermore, an amount equivalent to the excess profit paid to depositors during 2025 (i.e., Tk.34.20 crore) shall be earmarked against the Conventional Commission and Currency Exchange Gain earned during 2025. Such amount shall be deemed to have been utilized for meeting the excess profit payment and, accordingly, shall not be considered available for transfer to the Islamic Banking Stabilization Fund (IBSF) or for any other similar purpose in subsequent periods, so as to avoid any double counting or double utilization of the same income.

This treatment is intended solely for Shari’ah governance and source attribution purposes. It shall neither require nor be construed as requiring any retrospective accounting adjustment in the financial statements or any back-dated journal entry in the Core Banking System (CBS).

Notwithstanding the above, continuous efforts shall be made to ensure that, in future, the profit distributed to depositors is based on the actual income generated from Shari’ah-compliant investment activities. For this purpose, a proper linkage between deposit mobilization (deposit hunting) and the creation of corresponding investment pools should be established and maintained, so that only the actual profit earned from such investments is distributed to the depositors in accordance with the principles of Shari’ah.

Islamic Banking Publication

$

€

£

Deposit Products:

Loan Products:

Other Products:

Refinance/Pre-Refinance Scheme:

Cluster Footprint:

Award and Recognition:

Financial Inclusion:

Events and Exhibition:

Application Form:

FOCUSING ON
HIGH ETHICAL STANDARDS

Dhaka Bank is the pioneer to establish Shariah based banking operations

DISCOVER OUR HISTORY

ABOUT DHAKA BANK

New Products

Services

Current Events

Information

Quick Links

Social

$

€

£

Financial Calculator