Home · Tax Slabs 2026-27
Bangladesh Tax Slabs 2026-27 & 2027-28
The current rate card in full — income year 2025-26 · assessment year 2026-27, and income year 2026-27 · assessment year 2027-28, which the Finance Act 2026 fixed identically. Every figure below is from the enacted Act, not the Bill.
Headline: general tax-free limit ৳4,00,000; then 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 and 30% on the rest. The old 5% band is abolished.
Tax-free limit by category
| Taxpayer | Tax-free limit |
|---|---|
| General taxpayer | ৳4,00,000 |
| Woman, or aged 65 or over | ৳4,50,000 |
| Person with a disability | ৳5,25,000 |
| Third-gender taxpayer | ৳5,25,000 |
| War-wounded gazetted freedom fighter / gazetted July fighter | ৳5,50,000 |
| 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 ৳3,00,000 | 10% |
| Next ৳4,00,000 | 15% |
| Next ৳5,00,000 | 20% |
| Next ৳20,00,000 | 25% |
| The rest | 30% |
For a general taxpayer the ladder reads: no tax to ৳4,00,000; ৳30,000 of tax by ৳7,00,000; ৳90,000 by ৳11,00,000; ৳1,90,000 by ৳16,00,000; ৳6,90,000 by ৳36,00,000; and 30% beyond. Total income means income after exemptions — for salary, one third of employment income (up to ৳5,00,000) comes off before the ladder starts.
The rest of the card
| Rule | Figure |
|---|---|
| Salary exemption | Lower of one third of employment income or ৳5,00,000 |
| Investment rebate (section 78) | Lowest of 3% of total income · 10% of eligible investment · ৳7,50,000 |
| Minimum tax (income above the limit) | ৳5,000 flat, anywhere in Bangladesh · ৳1,000 on a first return |
| Early-filing rebate | 5% of the tax, up to ৳25,000, for returns filed 1 July – 30 September |
| Wealth surcharge | On the tax: nil to ৳4 crore net wealth · 10% · 20% · 30% · 35% by band; car/house triggers force 10% |
| Non-residents | Non-resident Bangladeshis: this same card · Foreign nationals: flat 30%, no limit |
Slab questions
Do these rates apply to income year 2026-27 too?
Yes. The Finance Act 2026 fixed the same thresholds, slabs, rebate and minimum tax for assessment years 2026-27 and 2027-28 — a first for Bangladesh, where rates used to be set one year at a time. Income earned in 2026-27 will be assessed on this exact card.
What changes in later years?
The same Act already legislates the path: the general tax-free limit rises to ৳4,50,000 for assessment years 2028-29 and 2029-30 and to ৳5,00,000 for 2030-31, with a 35% top band arriving from 2028-29 on the highest incomes. Those are future cards — they are not used in any current calculation on this site.