TaxPlan BD – Ultimate Bangladesh Income Tax Calculator & Tax Return Guide (Act 2023)
TaxPlan BD is the premier online tax calculator engineered specifically for Bangladeshi individual taxpayers, salaried professionals, business owners, and property owners under the Bangladesh Income Tax Act 2023 (আয়কর আইন ২০২৩) for Assessment Year 2025-2026.
NBR Individual Income Tax Slabs & Tax-Free Exemption Limits (2025-2026)
- General Male Taxpayers: Tax-free threshold up to ৳3,50,000.
- Female Taxpayers & Senior Citizens (65+ years): Tax-free threshold up to ৳4,00,000.
- Physically Challenged / Disabled Persons: Tax-free threshold up to ৳4,75,000.
- Gazetted War-Wounded Freedom Fighters: Tax-free threshold up to ৳5,00,000.
- Parents/Guardians of Disabled Children: Additional ৳50,000 exemption limit per child.
Progressive Slab Rates
First ৳3,50,000: 0% Tax | Next ৳1,00,000: 5% Tax | Next ৳4,00,000: 10% Tax | Next ৳5,00,000: 15% Tax | Next ৳5,00,000: 20% Tax | Next ৳20,00,000: 25% Tax | Remaining balance: 30% Tax.
Salary Income Tax Rules under Section 32(1)
Under Section 32 of the Income Tax Act 2023, employees receive a mandatory standard deduction equal to one-third (1/3) of gross salary or ৳4,50,000 (whichever is lower). Allowances including Basic Salary, House Rent, Medical, Conveyance, and Festival Bonuses are evaluated automatically.
Investment Tax Rebate Calculation under Section 78
Taxpayers can claim a 15% tax rebate on eligible investments: Deposit Pension Scheme (DPS up to ৳1,20,000 annually), Sanchayapatra (National Savings Certificates), Life Insurance Premiums, listed Stock Market shares, and approved Government/Charitable donations. The rebate is capped at the lowest of actual investment, 20% of taxable income, or ৳10,00,000.
Location-Based Minimum Tax Rules
Minimum income tax payable when taxable income exceeds the exemption threshold: Dhaka and Chattogram City Corporation areas: ৳5,000; Other City Corporations: ৳4,000; Other District/Non-City areas: ৳3,000.