One-third of ‘income from employment’ or 500,000 Bangladeshi takas (BDT), whichever is lower, is exempt from tax.
Adjustment of excess or deficit from earlier years will not be considered when calculating withholding tax (WHT) on income from employment for the current year.
Tax exemptions for certain types of income are allowed even through amended or belated return.
The income-tax slab rates have been revised, with the highest slab rate maintained at 30%.
Board has mandated that all individual taxpayers must file income-tax returns for AY 2025–26 exclusively through its e-filing portal (www.etaxnbr.gov.bd), effective 4 August 2025 (subject to certain exceptions).
