Bangladesh
Individual - Sample personal income tax calculation
Last reviewed - 14 July 2025
Particulars |
BDT |
BDT |
Income from salaries: |
|
|
Basic salary |
572,000 |
|
House rent allowance |
136,000 |
|
Conveyance allowance |
138,400 |
|
Medical allowance |
7,200 |
|
Festival bonus |
572,000 |
|
Less: Exemption as per para 27 of 6th schedule part A of the Act |
(475,200) |
|
Income from salaries (A) |
|
950,400 |
Income from house property: |
|
|
Commercial space annual income |
516,000 |
|
Less: |
|
|
Repair and maintenance cost (30%) |
(154,800) |
|
Municipal tax |
(9,072) |
|
Holding tax |
(1,782) |
|
Total income from house property |
350,346 |
|
Share of taxpayer (@ 56.25%) (B) |
197,070 |
197,070 |
Share of partner (@ 43.75%) |
153,276 |
|
Total income (A+B) |
|
1,147,470 |
|
|
|
Tax calculation: |
|
|
On first 375,000 |
Nil |
|
On next 300,000 at 10% |
30,000 |
|
On next 400,000 at 15% |
60,000 |
|
On balance 72,470 at 20% |
14,494 |
|
Gross tax liability before deducting investment rebate |
|
104,494 |
|
|
|
Investment tax rebate as per section 78 of the Act: |
|
|
(a) 3% of total income |
34,424 |
|
(b) 15% of the allowable investment (465,000) as per part 3 of 6th schedule of the Act |
69,750 |
|
(c) BDT 1 million |
1,000,000 |
|
Investment tax rebate (lower among (a), (b), and (c)) |
|
(34,424) |
|
|
|
Tax liability post deduction of investment rebate |
|
70,070 |