{ "$comment": "Machine-readable companion to https://valem.run/calculators/bangladesh/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.", "url": "https://valem.run/calculators/bangladesh/car-tax", "dataUrl": "https://valem.run/calculators/bangladesh/car-tax.json", "license": { "name": "CC BY 4.0", "url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Bangladesh মোটরযানের অগ্রিম কর (motor vehicle advance tax) model by Valem (https://valem.run/calculators/bangladesh/car-tax), CC BY 4.0.", "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from." }, "verificationUrl": "https://valem.run/calculators/bangladesh/car-tax/verify", "country": "bangladesh", "countryName": "Bangladesh", "formula": "car-tax", "formulaName": "Car tax", "localName": "মোটরযানের অগ্রিম কর", "localLang": "bn", "englishName": "Motor vehicle advance tax", "title": "মোটরযানের অগ্রিম কর Bangladesh 2026-27 — car tax calculator", "answer": "A private car owner in Bangladesh pays advance income tax with each registration or fitness renewal, a year at a time: ৳25,000 up to 1500cc rising to ৳5,00,000 above 4500cc (৳25,000 to ৳1,00,000 for an electric car by motor power); an individual pays 50% more, plus an environmental surcharge, on each car beyond the first.", "lang": "en", "currency": "BDT", "taxYear": "2026-27", "verification": { "claim": "internal-consistency", "statement": "The Valem engine reproduces this model's stated formula through 13 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.", "selfTestCases": 13, "ratesAreIllustrative": false, "sourcesCheckedOn": "2026-11-01" }, "sources": [ { "label": "Income Tax Act 2023 s.153 (Tables 1–2 substituted by the Finance Act 2026, s.85)", "url": "https://bdlaws.minlaw.gov.bd/act-1429/section-51983.html", "checked": "2026-11-01" }, { "label": "Finance Act 2026 (Act 96), Schedule 2 Part 3: environmental surcharge", "url": "https://bdlaws.minlaw.gov.bd/upload/act/2026-08-17-10-27-29-%E0%A6%A4%E0%A6%AB%E0%A6%B8%E0%A6%BF%E0%A6%B2_Act-No-96.pdf", "checked": "2026-11-01" }, { "label": "Finance Act 2026, Bangladesh Gazette 30 June 2026 (NBR copy)", "url": "https://nbr.gov.bd/uploads/acts/Finance_Act_2026.pdf", "checked": "2026-11-01" } ], "terminalOutput": "annualTotal", "headlineOutput": "annualTotal", "inputs": [ { "name": "engineCc", "type": "number", "label": "Engine capacity (cc)", "minimum": 1, "maximum": 10000 }, { "name": "motorKw", "type": "number", "label": "Electric motor power (kW)", "minimum": 1, "maximum": 2000 }, { "name": "vehicleType", "type": "string", "label": "Vehicle", "enum": [ "car", "electric", "microbus", "doubleCabinPickup" ] }, { "name": "additionalVehicle", "type": "boolean", "label": "You own more than one motor vehicle, alone or jointly" }, { "name": "surchargeApplies", "type": "boolean", "label": "You have another car in your own name with an equal or lower surcharge" } ], "outputs": [ { "name": "baseAdvanceTax", "type": "number", "label": "Advance tax from the s.153 table", "format": "currency", "formula": "($c := $n(engineCc); $k := $n(motorKw); vehicleType = 'electric' ? ($k <= $const.kw200 ? $const.advanceTaxEvUpTo200 : ($k <= $const.kw300 ? $const.advanceTaxEvUpTo300 : ($k <= $const.kw400 ? $const.advanceTaxEvUpTo400 : $const.advanceTaxEvAbove400))) : ((vehicleType = 'microbus' or vehicleType = 'doubleCabinPickup') ? $const.advanceTaxMicrobusPickup : ($c <= $const.cc1500 ? $const.advanceTaxUpTo1500 : ($c <= $const.cc2000 ? $const.advanceTaxUpTo2000 : ($c <= $const.cc2500 ? $const.advanceTaxUpTo2500 : ($c <= $const.cc3000 ? $const.advanceTaxUpTo3000 : ($c <= $const.cc3500 ? $const.advanceTaxUpTo3500 : ($c <= $const.cc4500 ? $const.advanceTaxUpTo4500 : $const.advanceTaxAbove4500))))))))" }, { "name": "advanceTax", "type": "number", "label": "Advance income tax", "format": "currency", "formula": "$round(baseAdvanceTax * (additionalVehicle ? 1 + $const.additionalVehicleUplift : 1), 2)" }, { "name": "environmentalSurcharge", "type": "number", "label": "Environmental surcharge", "format": "currency", "formula": "($c := $n(engineCc); (surchargeApplies and (vehicleType = 'car' or vehicleType = 'microbus')) ? ($c <= $const.cc1500 ? $const.surchargeUpTo1500 : ($c <= $const.cc2000 ? $const.surchargeUpTo2000 : ($c <= $const.cc2500 ? $const.surchargeUpTo2500 : ($c <= $const.cc3000 ? $const.surchargeUpTo3000 : ($c <= $const.cc3500 ? $const.surchargeUpTo3500 : $const.surchargeAbove3500))))) : 0)" }, { "name": "annualTotal", "type": "number", "label": "Due each year", "format": "currency", "formula": "$round(advanceTax + environmentalSurcharge, 2)" } ], "testCases": [ { "description": "K1 a second 2000cc car: ৳50,000 + 50% = ৳75,000 advance tax, ৳50,000 surcharge", "given": { "engineCc": 2000, "motorKw": 150, "vehicleType": "car", "additionalVehicle": true, "surchargeApplies": true }, "expect": { "baseAdvanceTax": 50000, "advanceTax": 75000, "environmentalSurcharge": 50000, "annualTotal": 125000 } }, { "description": "K2 one 1500cc car: ৳25,000, no surcharge", "given": { "engineCc": 1500, "motorKw": 150, "vehicleType": "car", "additionalVehicle": false, "surchargeApplies": false }, "expect": { "advanceTax": 25000, "environmentalSurcharge": 0, "annualTotal": 25000 } }, { "description": "K3 1501cc: ৳50,000", "given": { "engineCc": 1501, "motorKw": 150, "vehicleType": "car", "additionalVehicle": false, "surchargeApplies": false }, "expect": { "annualTotal": 50000 } }, { "description": "K4 2500cc: ৳75,000", "given": { "engineCc": 2500, "motorKw": 150, "vehicleType": "car", "additionalVehicle": false, "surchargeApplies": false }, "expect": { "annualTotal": 75000 } }, { "description": "K5 2501cc: ৳2,00,000", "given": { "engineCc": 2501, "motorKw": 150, "vehicleType": "car", "additionalVehicle": false, "surchargeApplies": false }, "expect": { "annualTotal": 200000 } }, { "description": "K6 3500cc: ৳2,50,000; 3501cc: ৳4,00,000", "given": { "engineCc": 3501, "motorKw": 150, "vehicleType": "car", "additionalVehicle": false, "surchargeApplies": false }, "expect": { "annualTotal": 400000 } }, { "description": "K7 4501cc: ৳5,00,000", "given": { "engineCc": 4501, "motorKw": 150, "vehicleType": "car", "additionalVehicle": false, "surchargeApplies": false }, "expect": { "annualTotal": 500000 } }, { "description": "K8 electric, 200 kW: ৳25,000", "given": { "engineCc": 1500, "motorKw": 200, "vehicleType": "electric", "additionalVehicle": false, "surchargeApplies": false }, "expect": { "annualTotal": 25000 } }, { "description": "K9 electric, 401 kW, second car: ৳1,00,000 + 50%, no surcharge computed", "given": { "engineCc": 1500, "motorKw": 401, "vehicleType": "electric", "additionalVehicle": true, "surchargeApplies": true }, "expect": { "advanceTax": 150000, "environmentalSurcharge": 0 } }, { "description": "K10 second microbus of 2700cc: ৳40,000 + 50%, surcharge ৳1,50,000", "given": { "engineCc": 2700, "motorKw": 150, "vehicleType": "microbus", "additionalVehicle": true, "surchargeApplies": true }, "expect": { "advanceTax": 60000, "environmentalSurcharge": 150000, "annualTotal": 210000 } }, { "description": "K11 second double-cabin pickup: ৳60,000, outside the surcharge", "given": { "engineCc": 2500, "motorKw": 150, "vehicleType": "doubleCabinPickup", "additionalVehicle": true, "surchargeApplies": true }, "expect": { "annualTotal": 60000 } }, { "description": "K12 second car above 3500cc: ৳6,00,000 + ৳3,50,000", "given": { "engineCc": 4000, "motorKw": 150, "vehicleType": "car", "additionalVehicle": true, "surchargeApplies": true }, "expect": { "advanceTax": 600000, "environmentalSurcharge": 350000, "annualTotal": 950000 } }, { "description": "K13 a jointly owned second 2000cc car (not in your own name): +50% only, no surcharge", "given": { "engineCc": 2000, "motorKw": 150, "vehicleType": "car", "additionalVehicle": true, "surchargeApplies": false }, "expect": { "advanceTax": 75000, "environmentalSurcharge": 0, "annualTotal": 75000 } } ], "spec": { "id": "car-tax-bangladesh", "version": "1.0.0", "schema": { "type": "object", "properties": { "engineCc": { "type": "number", "minimum": 1, "maximum": 10000 }, "motorKw": { "type": "number", "minimum": 1, "maximum": 2000 }, "vehicleType": { "type": "string", "enum": [ "car", "electric", "microbus", "doubleCabinPickup" ] }, "additionalVehicle": { "type": "boolean" }, "surchargeApplies": { "type": "boolean" }, "baseAdvanceTax": { "type": "number", "readOnly": true }, "advanceTax": { "type": "number", "readOnly": true }, "environmentalSurcharge": { "type": "number", "readOnly": true }, "annualTotal": { "type": "number", "readOnly": true } } }, "constants": { "cc1500": 1500, "cc2000": 2000, "cc2500": 2500, "cc3000": 3000, "cc3500": 3500, "cc4500": 4500, "advanceTaxUpTo1500": 25000, "advanceTaxUpTo2000": 50000, "advanceTaxUpTo2500": 75000, "advanceTaxUpTo3000": 200000, "advanceTaxUpTo3500": 250000, "advanceTaxUpTo4500": 400000, "advanceTaxAbove4500": 500000, "advanceTaxMicrobusPickup": 40000, "kw200": 200, "kw300": 300, "kw400": 400, "advanceTaxEvUpTo200": 25000, "advanceTaxEvUpTo300": 50000, "advanceTaxEvUpTo400": 75000, "advanceTaxEvAbove400": 100000, "additionalVehicleUplift": 0.5, "surchargeUpTo1500": 25000, "surchargeUpTo2000": 50000, "surchargeUpTo2500": 75000, "surchargeUpTo3000": 150000, "surchargeUpTo3500": 200000, "surchargeAbove3500": 350000 }, "library": { "layers": [ { "id": "statutory", "define": "(\n /* Shared statutory helpers — the canonical copy (docs/sandbox/d8-statutory-families.md §5.4).\n DO NOT EDIT A SPEC'S INLINED COPY. Edit this file and run `npm run sync:helpers`; a vitest\n assertion and a Java assertion both require every inlined copy to be byte-identical to this one.\n\n Why inlined rather than referenced: the `library` section's `ref` form — a library shared\n between models — is still proposed, gated on the model-references design (see\n ../../../../docs/design/library/jsonata-library.md). Inlining keeps each spec self-contained,\n which is what lets `#e=` embedding, `#share=` import and MCP forking work with no resolver.\n\n TWO TRAPS, both of which fail SILENTLY and both of which bit during the debt-payoff build:\n\n 1. A library function sees ONLY its arguments. It cannot read the consuming document — not\n through a bare field name, not through `$`, not through `$$`. Everything these helpers\n need is passed in. (`$const` is late-bound and so would resolve, but relying on it would\n couple a shared helper to one spec's constant names.)\n 2. ONE null member wrecks a whole aggregate, and the two engines disagree about how. The JS\n reference implementation THROWS (\"Argument 1 of function sum must be an array of\n numbers\"); the Java port can instead yield null for the entire aggregate. Neither gives a\n partial total, and the null-yielding form is the dangerous one because it is silent. So\n callers coerce with `$n()` below before aggregating, which makes the behaviour identical\n in both engines — measured, not assumed: see helpers.test.ts.\n\n 3. A PATH STEP DIRECTLY ON A CALL RESULT RETURNS NOTHING in the Java engine. This matters for\n every caller of $amortize, which is the one helper here returning an object:\n\n $amortize(p, r, n, 0).months -> empty in Java, 360 in JS. WRONG\n ($a := $amortize(p, r, n, 0); $a.months) -> 360 in both. RIGHT\n\n Bind the result to a variable, then step into it. The JS reference accepts both forms, so\n this is invisible until the page is served by the real engine, and it fails as a blank\n field rather than an error. Measured with a probe, not inferred — the field simply does\n not appear. */\n\n /* Number coercion with an explicit zero default. The guard against trap 2. */\n $n := function($v) { $v = null or $not($exists($v)) ? 0 : $number($v) };\n\n /* ISO date -> its year / month / day parts. String slicing rather than $fromMillis formatting:\n these are statutory dates (\"2026-04-06\"), and a timezone-sensitive round-trip through millis\n can shift the day, which silently moves a service anniversary across a band boundary. */\n $isoY := function($d) { $number($substring($d, 0, 4)) };\n $isoM := function($d) { $number($substring($d, 5, 2)) };\n $isoD := function($d) { $number($substring($d, 8, 2)) };\n\n /* Whole years of completed service between two ISO dates. Counts an anniversary as reached only\n when the month-and-day has arrived, which is what \"completed years of service\" means in every\n severance statute — not a 365.25-day division, whose drift crosses a 5-year band boundary in\n the wrong direction roughly one year in four. */\n $yearsBetween := function($from, $to) { (\n $y := $isoY($to) - $isoY($from);\n $beforeAnniversary := $isoM($to) < $isoM($from)\n or ($isoM($to) = $isoM($from) and $isoD($to) < $isoD($from));\n $beforeAnniversary ? $y - 1 : $y\n ) };\n\n /* Whole completed months between two ISO dates, same convention. */\n $monthsBetween := function($from, $to) { (\n $m := ($isoY($to) - $isoY($from)) * 12 + ($isoM($to) - $isoM($from));\n $isoD($to) < $isoD($from) ? $m - 1 : $m\n ) };\n\n /* Inclusive count of days between two ISO dates — both endpoints counted, because a leave year\n runs from its first day to its last and an employee present on both is present for both.\n Pro-rata accrual is then $proRataDays(a, b) / $proRataDays(yearStart, yearEnd). */\n $proRataDays := function($from, $to) {\n ($toMillis($to) - $toMillis($from)) / 86400000 + 1\n };\n\n /* Progressive charge across bands. `$bands` is ordered lowest-first, each {\"upTo\": n, \"rate\": r};\n the final band's `upTo` is omitted or null to mean \"no ceiling\". Each band's rate applies ONLY\n to the slice of the amount inside it — the single most common error in a hand-written bracket\n walk is applying the top rate to the whole amount. Returns 0 for a non-positive amount. */\n $bandedCharge := function($amount, $bands) { (\n $a := $n($amount);\n $a <= 0 ? 0 : $reduce($bands, function($acc, $band) { (\n $ceiling := $exists($band.upTo) and $band.upTo != null ? $band.upTo : $a;\n $top := $ceiling < $a ? $ceiling : $a;\n $slice := $top - $acc.floor;\n {\n \"floor\": $top > $acc.floor ? $top : $acc.floor,\n \"charge\": $acc.charge + ($slice > 0 ? $slice * $n($band.rate) : 0)\n }\n ) }, {\"floor\": 0, \"charge\": 0}).charge\n ) };\n\n /* Clamp into [floor, cap]. Either bound may be omitted (null) to leave that side open — a benefit\n with a cap and no floor is as common as one with both. */\n $clampFloorCap := function($value, $floor, $cap) { (\n $v := $n($value);\n $withFloor := $exists($floor) and $floor != null and $v < $floor ? $floor : $v;\n $exists($cap) and $cap != null and $withFloor > $cap ? $cap : $withFloor\n ) };\n\n /* Level annuity payment for a principal over `$months` at `$annualRatePct` nominal, compounded\n monthly. Falls back to straight-line division at a zero rate, where the standard formula\n divides by zero. */\n $annuityPayment := function($principal, $annualRatePct, $months) { (\n $p := $n($principal);\n $m := $n($months);\n $i := $n($annualRatePct) / 1200;\n $m <= 0 ? 0 : ($i = 0 ? $p / $m : $p * $i * $power(1 + $i, $m) / ($power(1 + $i, $m) - 1))\n ) };\n\n /* Amortisation schedule: one row per month until the balance clears or `$months` is reached.\n Returns {\"payment\", \"months\", \"totalInterest\", \"schedule\": [{month, interest, principal,\n balance}]}. `$extra` is an optional monthly overpayment.\n\n A real month-by-month fold rather than a closed form, because an overpayment changes every\n later row — the same reason debt-payoff simulates. Bounded by `$months`, so it always\n terminates. */\n $amortize := function($principal, $annualRatePct, $months, $extra) { (\n $i := $n($annualRatePct) / 1200;\n $pay := $annuityPayment($principal, $annualRatePct, $months) + $n($extra);\n $r := $reduce([1..$n($months)], function($acc, $month) {\n $acc.balance <= 0 ? $acc : (\n /* The running balance is kept UNROUNDED and only the emitted row is rounded. Rounding the\n balance each month instead accumulates drift: at 200,000 over 360 months it left 2.83\n still owing in the final row, which would break the \"final balance is zero\" invariant\n (§7.3) and look to a reader like the schedule does not pay the loan off. Lenders compute\n on the exact balance and adjust the last payment, which is what this does. */\n $interest := $acc.balance * $i;\n $due := $acc.balance + $interest < $pay ? $acc.balance + $interest : $pay;\n $principalPart := $due - $interest;\n $balance := $acc.balance - $principalPart;\n {\n \"balance\": $balance,\n \"totalInterest\": $acc.totalInterest + $interest,\n \"schedule\": $append($acc.schedule, [{\n \"month\": $month,\n \"interest\": $round($interest, 2),\n \"principal\": $round($principalPart, 2),\n \"balance\": $round($balance, 2)\n }])\n }\n )\n }, {\"balance\": $n($principal), \"totalInterest\": 0, \"schedule\": []});\n {\n \"payment\": $round($pay, 2),\n \"months\": $count($r.schedule),\n \"totalInterest\": $round($r.totalInterest, 2),\n \"schedule\": [$r.schedule]\n }\n ) };\n\n [\"n\", \"isoY\", \"isoM\", \"isoD\", \"yearsBetween\", \"monthsBetween\", \"proRataDays\",\n \"bandedCharge\", \"clampFloorCap\", \"annuityPayment\", \"amortize\"]\n)\n" } ] }, "defaultValues": [ { "path": "$", "expr": "{ 'engineCc': 1500, 'motorKw': 150, 'vehicleType': 'car', 'additionalVehicle': false, 'surchargeApplies': false }" } ], "derivations": [ { "path": "$.baseAdvanceTax", "expr": "($c := $n(engineCc); $k := $n(motorKw); vehicleType = 'electric' ? ($k <= $const.kw200 ? $const.advanceTaxEvUpTo200 : ($k <= $const.kw300 ? $const.advanceTaxEvUpTo300 : ($k <= $const.kw400 ? $const.advanceTaxEvUpTo400 : $const.advanceTaxEvAbove400))) : ((vehicleType = 'microbus' or vehicleType = 'doubleCabinPickup') ? $const.advanceTaxMicrobusPickup : ($c <= $const.cc1500 ? $const.advanceTaxUpTo1500 : ($c <= $const.cc2000 ? $const.advanceTaxUpTo2000 : ($c <= $const.cc2500 ? $const.advanceTaxUpTo2500 : ($c <= $const.cc3000 ? $const.advanceTaxUpTo3000 : ($c <= $const.cc3500 ? $const.advanceTaxUpTo3500 : ($c <= $const.cc4500 ? $const.advanceTaxUpTo4500 : $const.advanceTaxAbove4500))))))))" }, { "path": "$.advanceTax", "expr": "$round(baseAdvanceTax * (additionalVehicle ? 1 + $const.additionalVehicleUplift : 1), 2)" }, { "path": "$.environmentalSurcharge", "expr": "($c := $n(engineCc); (surchargeApplies and (vehicleType = 'car' or vehicleType = 'microbus')) ? ($c <= $const.cc1500 ? $const.surchargeUpTo1500 : ($c <= $const.cc2000 ? $const.surchargeUpTo2000 : ($c <= $const.cc2500 ? $const.surchargeUpTo2500 : ($c <= $const.cc3000 ? $const.surchargeUpTo3000 : ($c <= $const.cc3500 ? $const.surchargeUpTo3500 : $const.surchargeAbove3500))))) : 0)" }, { "path": "$.annualTotal", "expr": "$round(advanceTax + environmentalSurcharge, 2)" } ], "constraints": [], "viewDefinition": { "renderer": "builtin", "defaultView": "main", "views": [ { "id": "main", "label": "Car advance tax", "layout": "vertical", "components": [ { "id": "cc", "type": "numericField", "label": "Engine capacity (cc)", "bind": "$.engineCc" }, { "id": "type", "type": "selectField", "label": "Vehicle", "bind": "$.vehicleType", "options": [ { "value": "car", "label": "Car or jeep (by engine cc)" }, { "value": "electric", "label": "Electric car (by motor kW)" }, { "value": "microbus", "label": "Microbus" }, { "value": "doubleCabinPickup", "label": "Double-cabin pickup" } ] }, { "id": "kw", "type": "numericField", "label": "Electric motor power (kW)", "bind": "$.motorKw" }, { "id": "additional", "type": "checkboxField", "label": "You own more than one motor vehicle, alone or jointly", "bind": "$.additionalVehicle", "helperText": "s.153(2): 50% more advance tax on each vehicle beyond one." }, { "id": "surcharge", "type": "checkboxField", "label": "You have another car in your own name with an equal or lower surcharge", "bind": "$.surchargeApplies", "helperText": "Schedule 2 Part 3: every car in your name except the lowest-rate one." }, { "id": "tiles", "type": "group", "layout": "horizontal", "components": [ { "id": "total", "type": "statTile", "label": "Due each year", "bind": "$.annualTotal", "format": "currency", "currency": "BDT" }, { "id": "adv", "type": "statTile", "label": "Advance income tax", "bind": "$.advanceTax", "format": "currency", "currency": "BDT" } ] }, { "id": "breakdown", "type": "keyValueList", "label": "How that is worked out", "items": [ { "label": "Advance tax from the s.153 table", "bind": "$.baseAdvanceTax", "format": "currency", "currency": "BDT" }, { "label": "Advance tax after the 50% uplift", "bind": "$.advanceTax", "format": "currency", "currency": "BDT" }, { "label": "Environmental surcharge", "bind": "$.environmentalSurcharge", "format": "currency", "currency": "BDT" } ] }, { "id": "note", "type": "staticText", "text": "Paid with registration or fitness renewal, by 30 June of each year when it covers several years; it is advance income tax, not refundable, and counts against your income tax. Not charged on vehicles of the Government, diplomats and development partners, gazetted war-wounded freedom fighters, people exempt from filing a return, or commercial vehicles and motorcycles (s.153(5), (8)). The surcharge table is by engine cc, so it is not computed for an electric car; a pickup van is outside it. Not modelled: BRTA registration, fitness and tax-token fees, wealth surcharge. Estimate, not tax advice." }, { "id": "sources", "type": "sourceList", "label": "Sources", "layers": 2, "items": [ { "label": "Income Tax Act 2023 s.153 (Tables 1–2 substituted by the Finance Act 2026, s.85)", "url": "https://bdlaws.minlaw.gov.bd/act-1429/section-51983.html", "date": "2026-11-01", "covers": [ "cc1500", "cc2000", "cc2500", "cc3000", "cc3500", "cc4500", "advanceTaxUpTo1500", "advanceTaxUpTo2000", "advanceTaxUpTo2500", "advanceTaxUpTo3000", "advanceTaxUpTo3500", "advanceTaxUpTo4500", "advanceTaxAbove4500", "advanceTaxMicrobusPickup", "kw200", "kw300", "kw400", "advanceTaxEvUpTo200", "advanceTaxEvUpTo300", "advanceTaxEvUpTo400", "advanceTaxEvAbove400", "additionalVehicleUplift" ] }, { "label": "Finance Act 2026 (Act 96), Schedule 2 Part 3: environmental surcharge", "url": "https://bdlaws.minlaw.gov.bd/upload/act/2026-08-17-10-27-29-%E0%A6%A4%E0%A6%AB%E0%A6%B8%E0%A6%BF%E0%A6%B2_Act-No-96.pdf", "date": "2026-11-01", "covers": [ "surchargeUpTo1500", "surchargeUpTo2000", "surchargeUpTo2500", "surchargeUpTo3000", "surchargeUpTo3500", "surchargeAbove3500" ] }, { "label": "Finance Act 2026, Bangladesh Gazette 30 June 2026 (NBR copy)", "url": "https://nbr.gov.bd/uploads/acts/Finance_Act_2026.pdf", "date": "2026-11-01", "covers": [] } ] } ] } ] }, "tests": [ { "description": "K1 a second 2000cc car: ৳50,000 + 50% = ৳75,000 advance tax, ৳50,000 surcharge", "given": { "$.engineCc": 2000, "$.motorKw": 150, "$.vehicleType": "car", "$.additionalVehicle": true, "$.surchargeApplies": true }, "expect": { "$.baseAdvanceTax": 50000, "$.advanceTax": 75000, "$.environmentalSurcharge": 50000, "$.annualTotal": 125000 } }, { "description": "K2 one 1500cc car: ৳25,000, no surcharge", "given": { "$.engineCc": 1500, "$.motorKw": 150, "$.vehicleType": "car", "$.additionalVehicle": false, "$.surchargeApplies": false }, "expect": { "$.advanceTax": 25000, "$.environmentalSurcharge": 0, "$.annualTotal": 25000 } }, { "description": "K3 1501cc: ৳50,000", "given": { "$.engineCc": 1501, "$.motorKw": 150, "$.vehicleType": "car", "$.additionalVehicle": false, "$.surchargeApplies": false }, "expect": { "$.annualTotal": 50000 } }, { "description": "K4 2500cc: ৳75,000", "given": { "$.engineCc": 2500, "$.motorKw": 150, "$.vehicleType": "car", "$.additionalVehicle": false, "$.surchargeApplies": false }, "expect": { "$.annualTotal": 75000 } }, { "description": "K5 2501cc: ৳2,00,000", "given": { "$.engineCc": 2501, "$.motorKw": 150, "$.vehicleType": "car", "$.additionalVehicle": false, "$.surchargeApplies": false }, "expect": { "$.annualTotal": 200000 } }, { "description": "K6 3500cc: ৳2,50,000; 3501cc: ৳4,00,000", "given": { "$.engineCc": 3501, "$.motorKw": 150, "$.vehicleType": "car", "$.additionalVehicle": false, "$.surchargeApplies": false }, "expect": { "$.annualTotal": 400000 } }, { "description": "K7 4501cc: ৳5,00,000", "given": { "$.engineCc": 4501, "$.motorKw": 150, "$.vehicleType": "car", "$.additionalVehicle": false, "$.surchargeApplies": false }, "expect": { "$.annualTotal": 500000 } }, { "description": "K8 electric, 200 kW: ৳25,000", "given": { "$.engineCc": 1500, "$.motorKw": 200, "$.vehicleType": "electric", "$.additionalVehicle": false, "$.surchargeApplies": false }, "expect": { "$.annualTotal": 25000 } }, { "description": "K9 electric, 401 kW, second car: ৳1,00,000 + 50%, no surcharge computed", "given": { "$.engineCc": 1500, "$.motorKw": 401, "$.vehicleType": "electric", "$.additionalVehicle": true, "$.surchargeApplies": true }, "expect": { "$.advanceTax": 150000, "$.environmentalSurcharge": 0 } }, { "description": "K10 second microbus of 2700cc: ৳40,000 + 50%, surcharge ৳1,50,000", "given": { "$.engineCc": 2700, "$.motorKw": 150, "$.vehicleType": "microbus", "$.additionalVehicle": true, "$.surchargeApplies": true }, "expect": { "$.advanceTax": 60000, "$.environmentalSurcharge": 150000, "$.annualTotal": 210000 } }, { "description": "K11 second double-cabin pickup: ৳60,000, outside the surcharge", "given": { "$.engineCc": 2500, "$.motorKw": 150, "$.vehicleType": "doubleCabinPickup", "$.additionalVehicle": true, "$.surchargeApplies": true }, "expect": { "$.annualTotal": 60000 } }, { "description": "K12 second car above 3500cc: ৳6,00,000 + ৳3,50,000", "given": { "$.engineCc": 4000, "$.motorKw": 150, "$.vehicleType": "car", "$.additionalVehicle": true, "$.surchargeApplies": true }, "expect": { "$.advanceTax": 600000, "$.environmentalSurcharge": 350000, "$.annualTotal": 950000 } }, { "description": "K13 a jointly owned second 2000cc car (not in your own name): +50% only, no surcharge", "given": { "$.engineCc": 2000, "$.motorKw": 150, "$.vehicleType": "car", "$.additionalVehicle": true, "$.surchargeApplies": false }, "expect": { "$.advanceTax": 75000, "$.environmentalSurcharge": 0, "$.annualTotal": 75000 } } ] } }