Tax return deadline: 31 December 2026File for 2026-27 by then with no extra tax.
GuideReviewed against the Act on 13 November 2026
Investment tax rebate for 2026-27
Under section 78 of the Income Tax Act 2023 as amended by the Finance Act 2026, your rebate is the lowest of three figures: 3% of taxable income, 10% of your eligible investment, or 7,50,000 taka. To get the full rebate you need eligible investment of 30% of your taxable income.
Calculate my taxHow is the rebate calculated?
rebate = the lowest of (3% × taxable income, 10% × eligible investment, 7,50,000)
Older guides say 15% of investment and a 10 lakh cap. Those figures are out of date for 2026-27.
A worked example
Tanvir’s salary is 9,00,000 taka. After the one-third exemption his taxable income is 6,00,000, and his tax on slabs is 20,000.
| Eligible investment | Rebate | Tax for the year |
|---|---|---|
| None | 0 | 20,000 |
| 1,00,000 | 10,000 (10% of investment) | 10,000 |
| 1,80,000 | 18,000 (3% of taxable income, the cap) | 5,000 (minimum tax applies) |
At 1,80,000 the rebate hits its cap of 3% of taxable income, so investing more saves nothing. The minimum tax of 5,000 also sets a floor.
How much should I invest?
30% of taxable income gets the full rebate. More investment does not raise the rebate further. The Pawna calculator shows the gap as “invest X more”.
What counts as eligible investment?
Common items: DPS deposits, life insurance premiums, government savings certificates, contributions to a recognised provident fund, and listed shares or mutual funds. Each has its own limits, so check the NBR list before you invest only for tax.
When should I invest?
Within the income year, 1 July to 30 June. Investment made after 30 June counts for the next year.
Common mistakes
- Investing for tax after 30 June. It counts for the next year, not this one.
- Over-investing. Beyond 30% of taxable income the rebate does not grow.
- No proof. Keep certificates and statements; you list them in the return.
Can the rebate take tax below the minimum?
No. If your income is above the tax-free limit, minimum tax of 5,000 taka (1,000 for a first return) still applies after the rebate.
| 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 rebate 15% of investment?
Not for 2026-27. The Finance Act 2026 sets it at 10% of eligible investment, capped at 3% of taxable income and 7,50,000 taka.
Does my provident fund contribution count?
Contributions to a recognised provident fund are commonly eligible. Check your salary certificate, which often shows them.
Estimate, not legal or tax advice. Last checked 13 November 2026
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