Bangladesh
Individual - Sample personal income tax calculation
Last reviewed - 31 July 2026
| Particulars |
BDT |
BDT |
| Income from salaries: |
|
|
| Basic salary |
572,000 |
|
| House rent allowance |
336,000 |
|
| 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 (1/3rd of total salary or BDT 500,000 whichever is less) |
(500,000) |
|
| Income from salaries (A) |
|
1,125,600 |
| |
|
|
| 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 (B) |
|
350,346 |
| |
|
|
| Total income (A+B) |
|
1,475,946 |
| |
|
|
| Tax calculation: |
|
|
| On first 450,000 |
Nil |
|
| On next 300,000 at 10% |
30,000 |
|
| On next 400,000 at 15% |
60,000 |
|
| On balance of 325,946 at 20% |
65,189 |
|
| Gross tax liability before deducting investment rebate |
|
155,189 |
| |
|
|
| Investment tax rebate as per section 78 of the Act: |
|
|
| (a) 3% of total income |
44,278 |
|
| (b) 10% of the allowable investment (465,000) as per part 3 of 6th schedule of the Act |
46,500 |
|
| (c) BDT 750,000 |
750,000 |
|
| Investment tax rebate (lower among (a), (b), and (c)) |
|
(44,278) |
| |
|
|
| Tax liability post deduction of investment rebate |
|
110,911 |
