Bangladesh income tax rates
Progressive personal income tax rate schedule for resident individuals, assessment year 2026-27.
| Current value | 6 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-07-01 |
| Official source | Finance Act, 2026 (Act No. 96 of 2026), assented 30 June 2026, published Bangladesh Gazette Extraordinary, 30 June 2026 - individual rate schedule for assessment year 2026-27, read with the Income Tax Act, 2023 (Act No. 12 of 2023) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Bands are expressed in the statute's native form as slices: first BDT 400,000 nil; next 300,000 at 10%; next 400,000 at 15%; next 500,000 at 20%; next 2,000,000 at 25%; balance at 30% - converted here to cumulative min/max thresholds. Applies to assessment year 2026-27 (income year ended 30 June 2026) and is legislated to hold for AY 2027-28 as well; the exemption threshold then rises to BDT 450,000 for AY 2028-29 and 2029-30 and BDT 500,000 from AY 2030-31, and a 35% top band is legislated to begin in AY 2028-29. TWO REAL CHANGES from the prior year: the general exemption threshold rose from BDT 350,000 to BDT 400,000, and the 5% entry slab (previously on the first BDT 100,000 above the threshold) was ABOLISHED, so the first taxable taka is now taxed at 10% - many salaried taxpayers face a higher bill despite the higher threshold. The BDT 375,000 threshold circulating in commentary is the FINANCE BILL figure proposed in the June 2026 budget speech; Parliament raised it to BDT 400,000 before the Bill was passed, so 375,000 must not be used. HIGHER THRESHOLDS by taxpayer class (the band widths above are then applied to income in excess of the applicable threshold): women and taxpayers aged 65 or over - BDT 425,000; persons with disability and third-gender taxpayers - BDT 500,000; gazetted war-wounded freedom fighters and gazetted 'July Warriors 2024' - BDT 525,000. Parents/guardians of a person with disability get an additional BDT 50,000. MINIMUM TAX floor: BDT 5,000 for any individual whose total income exceeds the exemption threshold (the previous BDT 3,000/4,000/5,000 geographic tiering by Dhaka/Chattogram city corporation, other city corporation and elsewhere was abolished and flattened), and BDT 1,000 for a first-time return filer. Salary income attracts a standard deduction of the lower of one-third of employment income and BDT 500,000. The investment tax rebate was cut from 15% to a maximum of 10% of eligible investment, capped at BDT 750,000. A separate wealth SURCHARGE on tax payable applies above net-asset thresholds and is not part of this schedule. Non-residents (other than non-resident Bangladeshis) are taxed at a flat 30% rather than on this schedule. SAME ACCESS/VERIFICATION CAVEAT AS CORPORATE-TAX: the enacted Finance Act 2026 PDF was downloaded from NBR and its gazette header verified (Act No. 96 of 2026, 30 June 2026), but the Bengali body is set in a legacy Bijoy ASCII-mapped font with no Unicode mapping, so the schedule tables cannot be machine-read; the band structure above was cross-checked against two independent professional readings of the ENACTED Act (not the Bill) and is consistent with both. nbr.gov.bd requires a browser User-Agent and an nbr.gov.bd Referer or it returns HTTP 403.
Get it programmatically
curl https://asiaref.dev/v1/bd/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/bd/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/bd/income-taxOther Bangladesh series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate