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Methodology — every figure & its source
TaxHisab exists because tax figures circulate without their paperwork. This page is the paperwork: every number the calculators use, the instrument it comes from, and the date it was last verified. If a figure here ever disagrees with the official text, the official text wins — tell us and the correction goes to the top of the queue.
How figures are verified
Each Finance Act's figures are checked line by line against the enacted Act's professional summaries (PwC Bangladesh's “Finance Act: Key Amendments” for the year, and PwC's Worldwide Tax Summaries) and independent reproductions by law and accountancy bodies, before a single page is built. Where professional summaries and the enacted law could diverge — a figure proposed in the Finance Bill but changed in Parliament — the enacted figure is the one used, and the proposal is documented as a proposal (the ৳3,75,000 limit lives on this site only inside the disagreement guide, labelled as never enacted).
One limit, stated plainly: the National Board of Revenue's own PDF publications (nbr.gov.bd) were not directly reachable from the environment this site was built in, so the inaugural confirmation rests on the professional summaries of the enacted Act named above rather than on the gazette PDF itself. That is exactly the standard the inaugural check set out in writing before building, and the annual re-verification (below) includes reading the figures against the NBR's guide and gazette text whenever they are accessible. The calculators' arithmetic is separately proven against worked examples computed by hand from these tables — including one that reproduces, digit for digit, the worked example published from PwC's Finance Act 2026 summary.
The current card — assessment years 2026-27 & 2027-28
Source: Finance Act 2026 (Act No. 96 of 2026), gazetted 30 June 2026. Verified 2026-11-12.
| Figure | Value |
|---|---|
| Tax-free limits | General ৳4,00,000 · women & 65+ ৳4,50,000 · disability ৳5,25,000 · third gender ৳5,25,000 · war-wounded gazetted freedom fighters & gazetted July fighters ৳5,50,000 · parent/guardian of a person with a disability +৳50,000 (one parent only) |
| Slabs | 10% on the next ৳3,00,000 · 15% on the next ৳4,00,000 · 20% on the next ৳5,00,000 · 25% on the next ৳20,00,000 · 30% on the rest (the 5% band is abolished) |
| Salary exemption | Lower of one third of employment income or ৳5,00,000 (Income Tax Act 2023, Sixth Schedule — the cap was raised from ৳4,50,000 by the Finance Ordinance 2025) |
| Investment rebate | Lowest of 3% of total income · 10% of eligible investment · ৳7,50,000 (Income Tax Act 2023, section 78) |
| Minimum tax | ৳5,000 flat nationwide once income exceeds the limit · ৳1,000 for a first return, where it replaces the computed tax inside the minimum-tax zone |
| Early-filing rebate | 5% of the tax, up to ৳25,000, for returns filed 1 July – 30 September of the assessment year |
| Filing calendar | By 31 December 2026: no additional tax · Jan–Mar 2027: +2% (min ৳3,000) · Apr–Jun 2027: +5% (min ৳5,000) · later voluntary: +10% or ৳5,000, whichever higher · after a reassessment notice: +15% or ৳10,000, whichever higher · first-time filers until 30 June 2027 · the NBR's former power to extend the date is repealed |
The previous card — assessment year 2025-26
Source: Finance Act 2024 (assessment year 2025-26 structure). Verified 2026-11-12.
| Figure | Value |
|---|---|
| Tax-free limits | General ৳3,50,000 · women & 65+ ৳4,00,000 · disability & third gender ৳4,75,000 · war-wounded gazetted freedom fighters ৳5,00,000 · parent allowance +৳50,000 |
| Slabs | 5% on the next ৳1,00,000 · 10% on the next ৳4,00,000 · 15% on the next ৳5,00,000 · 20% on the next ৳5,00,000 · 25% on the next ৳20,00,000 · 30% on the rest |
| Salary exemption cap | Lower of one third of employment income or ৳4,50,000 |
| Investment rebate | Lowest of 3% of total income · 15% of eligible investment · ৳10,00,000 |
| Minimum tax | ৳5,000 Dhaka & Chattogram city corporations · ৳4,000 other city corporations · ৳3,000 elsewhere · ৳1,000 new taxpayer |
Surcharge
Source: Income Tax Act 2023, section 18(4); rates fixed by the Finance Act 2026. Verified 12 November 2026. Charged on the tax payable: nil up to ৳4 crore of net wealth; 10% above ৳4–10 crore; 20% above ৳10–20 crore; 30% above ৳20–50 crore; 35% above ৳50 crore. Owning more than one motor car, or house property above 8,000 square feet in total, triggers the 10% rate regardless of net wealth. A separate environment surcharge on multiple cars exists in the same schedule; it is explained in the guide and deliberately not calculated, because its per-car amounts depend on the vehicle's cubic capacity and registration facts this site does not ask for.
What is guidance, not gospel
Per-instrument counting limits for the rebate (a DPS counting up to ৳1,20,000 a year; sanchaypatra and government securities up to ৳5,00,000 together; the old separate mutual-fund limit reported as removed by the Finance Act 2026) come from the NBR's Income Tax Guide 2026-27 as reported by practitioner sources. They are labelled guidance wherever they appear, and the rebate calculator totals the investment you enter rather than silently enforcing limits we have not read in the guide itself.
Capital gains and reduced-rate income are estimated at the ordinary slab rates with a visible flag, because their exact schedules are asset-specific. Agricultural income up to ৳5,00,000 carries an exemption note in guidance (Finance Ordinance 2025) and is not a separate calculation branch. Nothing in either category is presented as the assessed figure.
Year labels, and the re-verification promise
Every page that states a rate names both years in a locked format — “Income year 2025-26 · Assessment year 2026-27” — because mixing the two labels is how most wrong figures happen. The full card is re-verified within seven days of each Finance Act's gazette, the filing calendar is re-checked every filing season, and the verified date moves on every page at the same time as the figures — or not at all.