Tax return deadline: 31 December 2026File for 2026-27 by then with no extra tax.
GuideReviewed against the Act on 13 November 2026
Income tax slabs for 2026-27
For the 2026-27 tax year (income from 1 July 2025 to 30 June 2026), the first 4,00,000 taka of taxable income is tax free for a general taxpayer. The next 3 lakh is taxed at 10%, the next 4 lakh at 15%, the next 5 lakh at 20%, the next 20 lakh at 25% and the rest at 30%.
Calculate my taxWhat is the tax-free limit?
| Taxpayer | Tax-free limit |
|---|---|
| General | 4,00,000 |
| Woman, or age 65 and over | 4,50,000 |
| Person with disability, third gender | 5,25,000 |
| Gazetted war-wounded freedom fighter, July fighter | 5,50,000 |
A parent or legal guardian of a person with a disability adds 50,000 to their limit.
What are the slabs above the limit?
| Slice of taxable income | Rate |
|---|---|
| Next 3,00,000 | 10% |
| Next 4,00,000 | 15% |
| Next 5,00,000 | 20% |
| Next 20,00,000 | 25% |
| The rest | 30% |
How is salary treated?
Salary gets an exemption of one third of salary income or 5,00,000, whichever is lower. Taxable income is salary minus that exemption.
Is there a minimum tax?
Yes. If your income is above the tax-free limit, you pay at least 5,000 taka, or 1,000 if this is your first return.
How do I work out my own tax?
Follow the same five steps the calculator uses:
- Add up your salary for July 2025 to June 2026, including bonuses.
- Take off the exemption: one third of salary, or 5,00,000, whichever is lower.
- Apply the slabs to what is left, starting after your tax-free limit.
- Take off the investment rebate (see the rebate guide).
- Check the minimum tax and subtract tax already deducted by your employer.
A worked example step by step
Nadia’s yearly salary is 15,00,000 taka. She invested 2,00,000 in eligible schemes.
- Exemption: one third is 5,00,000, which is also the cap, so 5,00,000.
- Taxable income: 15,00,000 − 5,00,000 = 10,00,000.
- First 4,00,000: tax free.
- Next 3,00,000 at 10%: 30,000.
- Remaining 3,00,000 at 15%: 45,000.
- Tax on slabs: 75,000.
- Rebate: the lowest of 3% of 10,00,000 (30,000), 10% of 2,00,000 (20,000) and 7,50,000 = 20,000.
- Tax for the year: 75,000 − 20,000 = 55,000 taka.
Had she invested 3,00,000, the rebate would be 30,000 and her tax 45,000.
Worked examples
The table below runs five cases through the Pawna engine, the same cases the calculator is tested on.
Common mistakes
- Using old slabs. Many sites still show a 3.5 lakh limit and a 15% rebate. Both are out of date for 2026-27.
- Forgetting the exemption. Salary gets one third off, up to 5 lakh, before the slabs.
- Ignoring tax already deducted. Your salary certificate shows how much your employer paid for you. Subtract it to see the balance or refund.
What does this estimate leave out?
Income from business, rent, interest and capital gains; the wealth surcharge; perquisite rules; and non-residents. If you have these, use the calculator as a starting point only.
| Yearly salary | Taxpayer | Investment | Tax |
|---|---|---|---|
| ৳ 6,00,000 | General | ৳ 0 | ৳ 0 |
| ৳ 9,00,000 | General | ৳ 0 | ৳ 20,000 |
| ৳ 15,00,000 | General | ৳ 2,00,000 | ৳ 55,000 |
| ৳ 30,00,000 | General | ৳ 7,50,000 | ৳ 3,40,000 |
| ৳ 7,20,000 | Woman, or age 65+ | ৳ 0 | ৳ 5,000 |
Frequently asked questions
Is the tax-free limit 3.75 lakh or 4 lakh?
The budget speech proposed 3,75,000, but the Finance Act 2026 as passed set 4,00,000 for a general taxpayer. Pawna marks these figures as secondary until NBR's circular is checked.
Estimate, not legal or tax advice. Last checked 13 November 2026
Calculate my taxRead next
- Investment tax rebate for 2026-27The s.78 investment rebate for 2026-27: the lowest of 3% of taxable income, 10% of investment or 7.5 lakh, and what to invest for the full rebate.
- How to file your e-return, step by stepFile your 2026-27 income tax return online at etaxnbr.gov.bd: what you need, the steps, the 31 December deadline and the extra tax for filing late.
- Zero-tax return: zero tax, not zero figuresIf your income is below the tax-free limit you still file real figures with zero tax. NBR says all-zero returns that hide income are illegal.

