# মোটরযানের অগ্রিম কর Bangladesh 2026-27 — car tax calculator

Source page: https://valem.run/calculators/bangladesh/car-tax

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.

**Tax year:** 2026-27

## How it is calculated

Section 153 of the **Income Tax Act 2023** makes every motor vehicle owner pay advance tax before the vehicle is registered or its fitness renewed — by 30 June of each later year when it covers several years. The **Finance Act 2026** (s.85) replaced the tables from 1 July 2026: **৳25,000** up to 1500cc, **৳50,000** to 2000cc, **৳75,000** to 2500cc, **৳2,00,000** to 3000cc, **৳2,50,000** to 3500cc, **৳4,00,000** to 4500cc and **৳5,00,000** above; a microbus or double-cabin pickup pays **৳40,000**. An electric car pays **৳25,000** up to 200 kW, ৳50,000 to 300 kW, ৳75,000 to 400 kW and **৳1,00,000** above.

An individual who owns more than one vehicle, alone or jointly, pays **50% more** for each one beyond the first. The Finance Act 2026 (Schedule 2 Part 3) also charges an **environmental surcharge** on each car **in your own name** except the one with the lowest rate — **৳25,000** up to 1500cc, ৳50,000 to 2000cc, ৳75,000 to 2500cc, ৳1,50,000 to 3000cc, ৳2,00,000 to 3500cc and **৳3,50,000** above. A second 2000cc car therefore costs ৳75,000 + ৳50,000 = **৳1,25,000** a year. The surcharge table is by engine cc, so the page does not compute it for an electric car, and buses, trucks, pickup vans and motorcycles are outside it.

The advance tax is not refundable and counts against your income tax (s.153(3ক), (7)). It is not collected on vehicles of the Government, diplomats and development partners, gazetted war-wounded freedom fighters or people exempt from filing a return, nor on commercial vehicles and motorcycles (s.153(5), (8)). BRTA registration, fitness and tax-token fees and the wealth surcharge are not modelled. Estimate, not tax advice.

## Worked example

With Engine capacity of 2,000, this model computes Due each year 125,000 BDT.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `engineCc` | Engine capacity (cc) | number |
| `motorKw` | Electric motor power (kW) | number |
| `vehicleType` | Vehicle | string |
| `additionalVehicle` | You own more than one motor vehicle, alone or jointly | boolean |
| `surchargeApplies` | You have another car in your own name with an equal or lower surcharge | boolean |

## Sources

- [Income Tax Act 2023 s.153 (Tables 1–2 substituted by the Finance Act 2026, s.85)](https://bdlaws.minlaw.gov.bd/act-1429/section-51983.html) (checked 2026-11-01)
- [Finance Act 2026 (Act 96), Schedule 2 Part 3: environmental surcharge](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)
- [Finance Act 2026, Bangladesh Gazette 30 June 2026 (NBR copy)](https://nbr.gov.bd/uploads/acts/Finance_Act_2026.pdf) (checked 2026-11-01)

## What this page claims

The Valem engine reproduces this model's formula through 13 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/bangladesh/car-tax.json
- Compute by URL: https://valem.run/calculators/bangladesh/car-tax.json?engineCc=2000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `bangladesh/car-tax`)