বাংলাদেশ আয়কর ও রিবেট সিমুলেটর
স্ল্যাবভিত্তিক আয়কর, সঞ্চয়পত্র ও ডিপিএস বিনিয়োগ কর রেয়াত (১৫%), এলাকাভিত্তিক ন্যূনতম কর এবং সম্পদ সারচার্জের নির্ভুল লাইভ হিসাব।
👤 করদাতার প্রোফাইল ও এলাকা নির্ধারণ
১. বেতন হতে বার্ষিক আয় (Salary Income)
আইন অনুযায়ী বেতনের ১/৩ অংশ বা সর্বোচ্চ ৪.৫ লাখ টাকা পর্যন্ত করমুক্ত।
২. অন্যান্য উৎস হতে আয় (Other Income Sources)
চূড়ান্ত করদায় নিরূপণ
📊 কর স্ল্যাবের বিস্তারিত ধাপপ্রগতিশীল হার
Progressive Income Tax Slabs
Income Tax Act 2023 Statutory Rates
| Taxable Income Bracket (BDT) | Tax Rate |
|---|---|
| First BDT 350,000 (Category Threshold) | 0% (Tax-Free) |
| Next BDT 100,000 | 5% |
| Next BDT 400,000 | 10% |
| Next BDT 500,000 | 15% |
| Next BDT 500,000 | 20% |
| Remaining Balance Above BDT 1,850,000 | 25% |
* Parents or legal guardians of disabled/autistic dependents receive an additional BDT 50,000 tax-free exemption per dependent.
Section 78: Investment Tax Rebate Strategy
Maximize tax savings through allowable instruments
- Total actual eligible investments
- 20% of total taxable income
- Maximum BDT 10,000,000 (BDT 1 Crore)
Eligible sectors: National Savings Certificates (Sanchayapatra), Bank DPS (up to 1.2 Lakh/year), Life Insurance Premium, BSEC approved listed stocks/mutual funds, and Recognized Provident Funds.
🏛️ Net Wealth Surcharge & Statutory Minimum Tax Rules
Income Tax Act 2023 & NBR SRO Guidelines
Net Wealth Surcharge Slabs:
- Net Wealth up to BDT 4 Crore:0% (Nil)
- BDT 4 Crore to BDT 10 Crore:10%
- BDT 10 Crore to BDT 20 Crore:20%
- BDT 20 Crore to BDT 50 Crore:30%
- Net Wealth Exceeding BDT 50 Crore:35%
Statutory Location-Based Minimum Tax:
- Dhaka North, Dhaka South & Chattogram City Corps:BDT 5,000
- All Other City Corporation Areas:BDT 4,000
- Non-City Municipalities & Rural Areas:BDT 3,000
* When taxable income exceeds the tax-free limit, tax payable after rebate cannot be lower than the applicable statutory minimum tax.
❓ Frequently Asked Questions (Bangladesh Income Tax & Return)
Verified under National Board of Revenue (NBR) Assessment Guidelines
Q.What is the tax-free income threshold under Income Tax Act 2023?
For individual male taxpayers, the initial tax-free ceiling is BDT 350,000. For female taxpayers and senior citizens aged 65 or above, the threshold is BDT 400,000. For disabled taxpayers and third-gender individuals, it is BDT 475,000; and for gazetted wounded freedom fighters, it is BDT 500,000.
Q.How is the Section 78 Investment Tax Rebate calculated?
Under Section 78 of the Income Tax Act 2023, allowable investments in approved sectors (Sanchayapatra, DPS, life insurance, listed stocks, PF) qualify for a direct 15% tax rebate on the lower of: (1) Actual eligible investment, (2) 20% of total taxable income, or (3) BDT 10,000,000 (BDT 1 Crore).
Q.What is the maximum DPS installment eligible for tax rebate?
Deposit Pension Scheme (DPS) installments in scheduled banks or NBFIs are allowable up to a maximum ceiling of BDT 120,000 annually (BDT 10,000/month). Amounts exceeding BDT 1.2 Lakh/year do not qualify for rebate.
Q.What are the location-based statutory Minimum Tax thresholds in Bangladesh?
If a taxpayer's income exceeds the tax-free threshold, minimum tax payable after rebate cannot be less than: BDT 5,000 in Dhaka and Chattogram City Corporations; BDT 4,000 in other City Corporations; and BDT 3,000 in non-city municipalities and rural areas.
Q.When is the Net Wealth Surcharge applicable?
Net Wealth Surcharge is levied when total net individual wealth exceeds BDT 4 Crore (10% to 35% on payable tax), or if a taxpayer owns 2+ motor vehicles or more than 8,000 sq. ft. of residential property in city corporation areas.