Home · Tax Slabs 2025-26
Bangladesh Tax Slabs 2025-26 (Previous Year)
Income year 2024-25 · assessment year 2025-26 — the Finance Act 2024 card. Kept for late filers, corrections and honest year-on-year comparisons. Do not use it for the return now being filed; that card is the 2026-27 table.
Headline: general tax-free limit ৳3,50,000; then 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 and 30% on the rest.
Tax-free limit by category
| Taxpayer | Tax-free limit |
|---|---|
| General taxpayer | ৳3,50,000 |
| Woman, or aged 65 or over | ৳4,00,000 |
| Person with a disability | ৳4,75,000 |
| Third-gender taxpayer | ৳4,75,000 |
| War-wounded gazetted freedom fighter / gazetted July fighter | ৳5,00,000 |
| Parent or legal guardian of a person with a disability | + ৳50,000 on their own limit (one parent only) |
The slab ladder above the limit
| Slice of total income above the tax-free limit | Rate |
|---|---|
| Next ৳1,00,000 | 5% |
| Next ৳4,00,000 | 10% |
| Next ৳5,00,000 | 15% |
| Next ৳5,00,000 | 20% |
| Next ৳20,00,000 | 25% |
| The rest | 30% |
The rest of the card
| Rule | Figure |
|---|---|
| Salary exemption | Lower of one third of employment income or ৳4,50,000 |
| Investment rebate (section 78) | Lowest of 3% of total income · 15% of eligible investment · ৳10,00,000 |
| Minimum tax (income above the limit) | ৳5,000 in Dhaka & Chattogram city corporations · ৳4,000 in other city corporations · ৳3,000 elsewhere · ৳1,000 for a new taxpayer |
Previous-year questions
Why keep last year’s table at all?
Two honest reasons: people still file and correct previous-year returns, and half the confusion in Bangladesh tax search comes from the two cards being mixed up. This page holds only the 2025-26 card, clearly labelled, so a figure from it is never silently applied to a current return.
What is the single biggest difference from the current card?
The rebate. Last year it was 15% of investment with a ৳10,00,000 ceiling; the Finance Act 2026 cut it to 10% and ৳7,50,000. Between that and the abolished 5% band, some incomes are taxed more this year despite the higher tax-free limit — the comparison view in the flagship calculator shows your own figures both ways.