bangladesh-pit

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# Bangladesh Pit

## Bangladesh Personal Income Tax (আয়কর) Skill v1.0

## Section 1 — Quick reference

**Quick reference table**

| Field | Value |
| --- | --- |
| Country | Bangladesh (বাংলাদেশ) |
| Tax | আয়কর (Income Tax) |
| Currency | BDT (Bangladeshi Taka / ৳) |
| Tax year | 1 July – 30 June |
| Current tax year | 2024-25 (July 2024 – June 2025) |
| Tax authority | National Board of Revenue (NBR / জাতীয় রাজস্ব বোর্ড) |
| Return form | IT-11GA (individual) |
| Filing portal | https://etaxnbr.gov.bd |
| Filing deadline | 30 November (individual); extendable to 31 January |
| TIN | 12-digit Taxpayer Identification Number |
| Minimum tax | ৳5,000 (Dhaka/Chittagong city); ৳4,000 (other city); ৳3,000 (elsewhere) |
| Source credit | `ssi-anik/bd-income-tax-calculator` (MPL-2.0, 87 stars) |
| Contributor | Open Accountants Community |
| Skill version | 1.0 |

## Section 2 — Tax-free threshold by taxpayer category

**Tax-free threshold by taxpayer category**

| Taxpayer category | Tax-free threshold (BDT) |
| --- | --- |
| General (male, under 65) | 3,50,000 |
| Female or age 65+ | 4,00,000 |
| Specially-abled (প্রতিবন্ধী) | 4,75,000 |
| Gazetted freedom fighter (মুক্তিযোদ্ধা) | 5,00,000 |

## Section 3 — Progressive tax slabs

Tax is applied on income exceeding the tax-free threshold:

**Progressive tax slabs**

| Slab (on taxable income above threshold) | Rate |
| --- | --- |
| First ৳1,00,000 | 5% |
| Next ৳4,00,000 | 10% |
| Next ৳5,00,000 | 15% |
| Next ৳5,00,000 | 20% |
| Next ৳20,00,000 | 25% |
| Remainder above ৳35,00,000 | 30% |

- **Minimum tax rule** — Even if calculated tax is less, minimum tax applies based on location.

## Section 4 — Salary income exemptions

For salaried employees, the following components have exemptions:

**Salary income exemptions**

| Component | Tax-free limit |
| --- | --- |
| Basic salary | Fully taxable |
| House rent allowance | 50% of basic OR actual rent, whichever is lower; max ৳25,000/month |
| Medical allowance | 10% of basic; max ৳10,000/month |
| Conveyance allowance | Max ৳2,500/month |
| Leave fare assistance (LFA) | Actual or per employer policy |
| Festival bonus | Fully taxable |

- **Taxable salary formula** — Taxable salary = Gross salary − exempt portions of HRA, medical, conveyance

## Section 5 — Investment tax rebate (বিনিয়োগ রেয়াত)

Eligible investments include: life insurance premiums, provident fund contributions, mutual fund units, approved savings certificates, pension schemes, listed shares (held 1+ year), DPS, and donations.

### Rebate calculation

**Rebate calculation**

| Total taxable income | Rebate rate tiers |
| --- | --- |
| Up to ৳10,00,000 | 15% on first ৳2,50,000 of qualifying investment |
| ৳10,00,001 – ৳30,00,000 | 15% on first ৳2,50,000 + 12% on next ৳5,00,000 |
| Over ৳30,00,000 | 15% on first ৳2,50,000 + 12% on next ৳5,00,000 + 10% on remainder |

- **Investment rebate cap** — Max qualifying investment = 25% of total taxable income OR ৳1,50,00,000 (1.5 crore), whichever is lower.

## Section 6 — Computation method

Step 1: Calculate total income from all heads
        (Salary, House Property, Business/Profession, Capital Gains, Other Sources)
Step 2: Determine taxpayer category → tax-free threshold
Step 3: Taxable income = Total income − tax-free threshold
Step 4: Apply progressive slabs (Section 3)
Step 5: = Gross tax
Step 6: − Investment rebate (Section 5)
Step 7: = Net tax payable
Step 8: Ensure ≥ minimum tax (Section 1)
Step 9: − Tax Deducted at Source (TDS) / Advance Income Tax (AIT)
Step 10: = Final tax payable or refund

## Section 7 — Worked example

**Scenario:** Male employee in Dhaka, age 35, annual salary: Basic ৳60,000/month, HRA ৳30,000/month, Medical ৳6,000/month, Conveyance ৳2,500/month, Festival bonus ৳1,20,000/year. Investment in savings certificates: ৳3,00,000.

**Component breakdown table**

| Component | Annual | Exempt | Taxable |
| --- | --- | --- | --- |
| Basic | 7,20,000 | 0 | 7,20,000 |
| House rent | 3,60,000 | 3,00,000 (25K×12) | 60,000 |
| Medical | 72,000 | 72,000 (10%×basic, within cap) | 0 |
| Conveyance | 30,000 | 30,000 (2,500×12) | 0 |
| Festival bonus | 1,20,000 | 0 | 1,20,000 |
| **Total** | **13,02,000** |  | **9,00,000** |

Tax calculation (male, general threshold ৳3,50,000):

**Tax calculation table**

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