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Investment Rebate Calculator

Section 78 of the Income Tax Act gives a rebate for approved investment and donations — but it is the lowest of three limits, and most calculators only show you the answer. This one shows all three, highlights the one that limits you, and tells you plainly when investing more would save nothing.

The three limits (current card): 3% of your total income · 10% of your eligible investment · ৳7,50,000. On last year's card the middle limit was 15% and the ceiling ৳10,00,000 — one reason old and new calculators disagree.

Work out your investment rebate

What you invested or donated in the year (taka)

Counting limit (guidance): Counted up to ৳5,00,000 in total.

Counting limit (guidance): Counted up to ৳1,20,000 a year.

Counting limit (guidance): Only a set share of the sum assured counts — check the NBR guide for your policy.

Counting limit (guidance): The old separate mutual-fund limit was removed by the Finance Act 2026; these count in full.

Per-instrument counting limits below are guidance from the NBR Income Tax Guide 2026-27 as reported by practitioner sources (see U2-LOG.md, U1). They are shown as guidance on the site; the calculators total the investment you enter.

The insight the other calculators skip

Brokerages and banks will happily tell you to invest more before 30 June. Sometimes that is good advice; sometimes the 3%-of-income limit has already capped your rebate and the extra investment buys no tax saving at all. The line under your result above does that arithmetic for your figures. The rebate guide explains the three limits with the same worked examples the calculator is tested against.

Rule source: Income Tax Act 2023, section 78; rates per the Finance Act 2026 · Last verified: 12 November 2026 · Per-instrument counting limits: NBR Income Tax Guide 2026-27 (guidance)

Rebate questions

What is the maximum rebate I can get?

On the current card, ৳7,50,000 — but almost nobody reaches it, because two other limits bite first: your rebate can never exceed 3% of your total income, nor 10% of what you actually invested. To claim the full ৳7,50,000 you would need total income of ৳2,50,00,000 and eligible investment of ৳75,00,000. On last year’s card the ceiling was ৳10,00,000 and the investment share was 15%.

I invested a lot but my rebate is small. Why?

Almost always the 3%-of-income limit. Example: income ৳20,00,000 with ৳8,00,000 invested gives limits of ৳60,000, ৳80,000 and ৳7,50,000 — so the rebate is ৳60,000, and every extra taka invested would have saved exactly nothing. The calculator names the binding limit so you can see which wall you hit.

Does the rebate count per instrument?

The instruments have their own counting limits in the NBR’s Income Tax Guide — a DPS counts up to ৳1,20,000 a year, sanchaypatra and government securities up to ৳5,00,000 together — and those limits are printed as guidance under each instrument in the tool. The three-limit formula is then applied to the eligible total. The old separate mutual-fund limit was removed by the Finance Act 2026.

Can the rebate take my tax to zero?

It can reduce the calculated tax to zero, but not below the minimum tax: if your income is above the tax-free limit, the minimum tax (৳5,000, or ৳1,000 on a first return) is still payable after the rebate.