Prepare, review, or classify transactions for Bangladesh Personal Income Tax, annual return filing with NBR, or advise on Bangladeshi income tax slabs, exemptions, and investment rebates.
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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Tax year period
1 July – 30 JuneIncome Tax Ordinance, 1984
Current tax year
2024-25 (July 2024 – June 2025)Income Tax Ordinance, 1984
Return form (individual)
IT-11GAIncome Tax Ordinance, 1984
Individual return filing deadline
30 NovemberIncome Tax Ordinance, 1984
Extended filing deadline (with application)
31 JanuaryIncome Tax Ordinance, 1984
TIN digit length
12-digit Taxpayer Identification NumberIncome Tax Ordinance, 1984
Minimum tax — Dhaka/Chittagong city corporation area
৳5,000Income Tax Ordinance, 1984
Minimum tax — other city corporation area
৳4,000Income Tax Ordinance, 1984
Minimum tax — elsewhere (outside city corporations)
৳3,000Income Tax Ordinance, 1984
Tax-free threshold — General (male, under 65)
৳3,50,000Income Tax Ordinance, 1984
Tax-free threshold — Female or age 65+
৳4,00,000Income Tax Ordinance, 1984
Tax-free threshold — Specially-abled (প্রতিবন্ধী)
৳4,75,000Income Tax Ordinance, 1984
Tax-free threshold — Gazetted freedom fighter (মুক্তিযোদ্ধা)
৳5,00,000Income Tax Ordinance, 1984
Slab 1 — First ৳1,00,000 above threshold
5%Income Tax Ordinance, 1984
Slab 2 — Next ৳4,00,000
10%Income Tax Ordinance, 1984
Slab 3 — Next ৳5,00,000
15%Income Tax Ordinance, 1984
Slab 4 — Next ৳5,00,000
20%Income Tax Ordinance, 1984
Slab 5 — Next ৳20,00,000
25%Income Tax Ordinance, 1984
Slab 6 — Remainder above ৳35,00,000 cumulative taxable income
30%Income Tax Ordinance, 1984
House rent allowance (HRA) exemption — cap per month
50% of basic OR actual rent, whichever is lower; max ৳25,000/monthIncome Tax Ordinance, 1984
Medical allowance exemption — cap per month
10% of basic; max ৳10,000/monthIncome Tax Ordinance, 1984
Conveyance allowance exemption — cap per month
Max ৳2,500/monthIncome Tax Ordinance, 1984
Rebate rate — Tier 1 (income up to ৳10,00,000): first ৳2,50,000 of qualifying investment
15% on first ৳2,50,000 of qualifying investmentIncome Tax Ordinance, 1984
Rebate rate — Tier 2 (income ৳10,00,001–৳30,00,000): additional next ৳5,00,000 of qualifying investment
12% on next ৳5,00,000 (after first ৳2,50,000 at 15%)Income Tax Ordinance, 1984
Rebate rate — Tier 3 (income over ৳30,00,000): remainder of qualifying investment
10% on remainder above ৳7,50,000 of qualifying investmentIncome Tax Ordinance, 1984
Cap on qualifying investment amount
25% of total taxable income OR ৳1,50,00,000 (1.5 crore), whichever is lowerIncome Tax Ordinance, 1984
TIN mandatory threshold — bank account balance requiring TIN
Bank account balance exceeding ৳10,00,000 (>1M BDT)Income Tax Ordinance, 1984
Tax year end date
30 JuneIncome Tax Ordinance, 1984
Tax Day (return submission event) — month
NovemberIncome Tax Ordinance, 1984
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 |
| Validated by | Pending — requires sign-off by a Bangladeshi CA or tax consultant |
| Skill version | 1.0 |
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 |
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% |
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 |
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
| 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 |
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
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
| Slab | Amount | Rate | Tax |
|---|---|---|---|
| Threshold (exempt) | 3,50,000 | 0% | 0 |
| Next 1,00,000 | 1,00,000 | 5% | 5,000 |
| Next 4,00,000 | 4,00,000 | 10% | 40,000 |
| Remaining 50,000 | 50,000 | 15% | 7,500 |
| Gross tax | 52,500 |
Investment rebate: min(25% × 9,00,000 = 2,25,000; actual 3,00,000) → qualifying = ₹2,25,000 Rebate: 15% × 2,25,000 = ৳33,750
Net tax: 52,500 − 33,750 = ৳18,750 (above minimum tax of ৳5,000 ✓)
Key dates
| Event | Deadline |
|---|---|
| Tax year end | 30 June |
| Return filing deadline | 30 November |
| Extended deadline | 31 January (with application) |
| Tax Day (return submission event) | November |
Heads of income
| Head | Examples |
|---|---|
| Salary | Employment income |
| House property | Rental income |
| Business/Profession | Self-employment, trade |
| Capital gains | Sale of property, shares |
| Other sources | Interest, dividends, royalties |
Conservative defaults
| Situation | Conservative position |
|---|---|
| Salary component unclear | Classify as taxable; flag for reviewer |
| Investment rebate documentation missing | Do not claim; flag |
| TDS certificate unavailable | Do not offset; flag |
| Foreign income | Include if resident; flag treaty applicability |
| Minimum tax vs calculated | Apply minimum tax if calculated is lower |
Sources
| Source | URL |
|---|---|
| NBR (National Board of Revenue) | https://nbr.gov.bd |
| e-Tax NBR | https://etaxnbr.gov.bd |
| Income Tax Ordinance, 1984 | — |
ssi-anik/bd-income-tax-calculator (MPL-2.0) | https://github.com/ssi-anik/bd-income-tax-calculator |
OpenAccountants — open-source accounting skills for AI This is not tax advice. All outputs must be reviewed by a qualified professional before filing.
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- Any person with TIN (mandatory for many services: bank account 1M, credit card, import/export, company directorship, city corporation trade license) - Any person with taxable income above threshold
Other Bangladesh computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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