{
  "$comment": "Machine-readable companion to https://valem.run/calculators/bangladesh/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/bangladesh/net-salary",
  "dataUrl": "https://valem.run/calculators/bangladesh/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Bangladesh বেতনের আয়কর (income tax on salary) model by Valem (https://valem.run/calculators/bangladesh/net-salary), 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/net-salary/verify",
  "country": "bangladesh",
  "countryName": "Bangladesh",
  "formula": "net-salary",
  "formulaName": "Income tax on salary",
  "localName": "বেতনের আয়কর",
  "localLang": "bn",
  "englishName": "Income tax on salary",
  "title": "বেতনের আয়কর calculator Bangladesh 2026-27 — salary tax",
  "answer": "Your take-home salary in Bangladesh is your pay minus income tax on two-thirds of it (one-third, at most ৳5 lakh a year, is exempt): nothing on the first ৳4 lakh of taxable income — ৳4.5 lakh for women and people aged 65 or over, more for people with a disability or third gender and gazetted war-wounded freedom fighters — then 10% rising to 30%, less an investment rebate, with a ৳5,000 minimum once you pass the threshold.",
  "lang": "en",
  "currency": "BDT",
  "taxYear": "2026-27",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 12 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": 12,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-11-01"
  },
  "sources": [
    {
      "label": "Finance Act 2026 (Act 96), s.160 and Schedule 2 Part 1 para (ক): 2026-27 and 2027-28 rates",
      "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": "Income Tax Act 2023, Sixth Schedule Pt 1 para 27 (৳5 lakh by Act 89 of 2026, s.135)",
      "url": "https://bdlaws.minlaw.gov.bd/act-1718/section-59129.html",
      "checked": "2026-11-01"
    },
    {
      "label": "Income Tax Act 2023 s.78 investment rebate (as amended by the Finance Act 2026, s.61)",
      "url": "https://bdlaws.minlaw.gov.bd/act-1429/section-51908.html",
      "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": "netMonthly",
  "headlineOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossMonthly",
      "type": "number",
      "label": "Gross monthly salary (BDT)",
      "minimum": 0
    },
    {
      "name": "bonusAnnual",
      "type": "number",
      "label": "Festival and other bonuses for the year (BDT)",
      "minimum": 0
    },
    {
      "name": "providentFundMonthly",
      "type": "number",
      "label": "Your provident fund contribution (BDT / month)",
      "minimum": 0
    },
    {
      "name": "otherInvestmentAnnual",
      "type": "number",
      "label": "Other eligible investment for the year (BDT)",
      "minimum": 0
    },
    {
      "name": "taxpayerCategory",
      "type": "string",
      "label": "Your tax-free threshold group",
      "enum": [
        "general",
        "womanOrSenior",
        "disabledOrThirdGender",
        "warWounded"
      ]
    },
    {
      "name": "disabledChildren",
      "type": "number",
      "label": "Children or dependants with a disability",
      "minimum": 0,
      "maximum": 20
    },
    {
      "name": "newTaxpayer",
      "type": "boolean",
      "label": "First return (new taxpayer: minimum tax ৳1,000)"
    }
  ],
  "outputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Salary for the year",
      "format": "currency",
      "formula": "$round($n(grossMonthly) * 12 + $n(bonusAnnual), 2)"
    },
    {
      "name": "salaryExemption",
      "type": "number",
      "label": "Exempt: 1/3, at most ৳5,00,000",
      "format": "currency",
      "formula": "$round($min([grossAnnual / $const.salaryExemptionDivisor, $const.salaryExemptionCap]), 2)"
    },
    {
      "name": "taxableIncome",
      "type": "number",
      "label": "Taxable income",
      "format": "currency",
      "formula": "$round($max([0, grossAnnual - salaryExemption]), 2)"
    },
    {
      "name": "taxFreeThreshold",
      "type": "number",
      "label": "Tax-free threshold",
      "format": "currency",
      "formula": "($c := taxpayerCategory; $c = 'womanOrSenior' ? $const.taxFreeWomanSenior : ($c = 'disabledOrThirdGender' ? $const.taxFreeDisabledThirdGender : ($c = 'warWounded' ? $const.taxFreeWarWounded : $const.taxFreeGeneral))) + $n(disabledChildren) * $const.disabledChildAddOn"
    },
    {
      "name": "slabTax",
      "type": "number",
      "label": "Tax at the Schedule 2 rates",
      "format": "currency",
      "formula": "($t := taxFreeThreshold; $w1 := $t + $const.bandWidth1; $w2 := $w1 + $const.bandWidth2; $w3 := $w2 + $const.bandWidth3; $w4 := $w3 + $const.bandWidth4; $round($bandedCharge(taxableIncome, [{\"upTo\": $t, \"rate\": $const.rate0}, {\"upTo\": $w1, \"rate\": $const.rate1}, {\"upTo\": $w2, \"rate\": $const.rate2}, {\"upTo\": $w3, \"rate\": $const.rate3}, {\"upTo\": $w4, \"rate\": $const.rate4}, {\"upTo\": null, \"rate\": $const.rate5}]), 2))"
    },
    {
      "name": "eligibleInvestment",
      "type": "number",
      "formula": "$round($n(providentFundMonthly) * 12 + $n(otherInvestmentAnnual), 2)"
    },
    {
      "name": "investmentRebate",
      "type": "number",
      "label": "Investment rebate (s.78)",
      "format": "currency",
      "formula": "$round($min([taxableIncome * $const.rebateIncomeRate, eligibleInvestment * $const.rebateInvestmentRate, $const.rebateCap, slabTax]), 2)"
    },
    {
      "name": "incomeTaxAnnual",
      "type": "number",
      "label": "Income tax for the year",
      "format": "currency",
      "formula": "taxableIncome > taxFreeThreshold ? $round($max([slabTax - investmentRebate, newTaxpayer ? $const.minimumTaxNewTaxpayer : $const.minimumTax]), 2) : 0"
    },
    {
      "name": "incomeTaxMonthly",
      "type": "number",
      "label": "Income tax / month",
      "format": "currency",
      "formula": "$round(incomeTaxAnnual / 12, 2)"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Take-home for the year",
      "format": "currency",
      "formula": "$round($max([0, grossAnnual - incomeTaxAnnual - $n(providentFundMonthly) * 12]), 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "N1 ৳1,00,000 a month, ৳5,000 PF and ৳40,000 other investment: tax ৳45,000 less the ৳10,000 rebate",
      "given": {
        "grossMonthly": 100000,
        "bonusAnnual": 0,
        "providentFundMonthly": 5000,
        "otherInvestmentAnnual": 40000,
        "taxpayerCategory": "general",
        "disabledChildren": 0,
        "newTaxpayer": false
      },
      "expect": {
        "taxableIncome": 800000,
        "slabTax": 45000,
        "investmentRebate": 10000,
        "incomeTaxAnnual": 35000,
        "netMonthly": 92083.33
      }
    },
    {
      "description": "N1b same: exemption, eligible investment, year totals",
      "given": {
        "grossMonthly": 100000,
        "bonusAnnual": 0,
        "providentFundMonthly": 5000,
        "otherInvestmentAnnual": 40000,
        "taxpayerCategory": "general",
        "disabledChildren": 0,
        "newTaxpayer": false
      },
      "expect": {
        "grossAnnual": 1200000,
        "salaryExemption": 400000,
        "eligibleInvestment": 100000,
        "netAnnual": 1105000,
        "incomeTaxMonthly": 2916.67
      }
    },
    {
      "description": "N2 ৳1,00,000 a month, no investment: ৳30,000 + ৳15,000",
      "given": {
        "grossMonthly": 100000,
        "bonusAnnual": 0,
        "providentFundMonthly": 0,
        "otherInvestmentAnnual": 0,
        "taxpayerCategory": "general",
        "disabledChildren": 0,
        "newTaxpayer": false
      },
      "expect": {
        "incomeTaxAnnual": 45000,
        "netMonthly": 96250
      }
    },
    {
      "description": "N3 ৳50,000 a month: ৳4,00,000 taxable does not exceed the threshold",
      "given": {
        "grossMonthly": 50000,
        "bonusAnnual": 0,
        "providentFundMonthly": 0,
        "otherInvestmentAnnual": 0,
        "taxpayerCategory": "general",
        "disabledChildren": 0,
        "newTaxpayer": false
      },
      "expect": {
        "taxableIncome": 400000,
        "incomeTaxAnnual": 0,
        "netMonthly": 50000
      }
    },
    {
      "description": "N4 ৳52,000 a month: ৳1,600 at 10% is lifted to the ৳5,000 minimum",
      "given": {
        "grossMonthly": 52000,
        "bonusAnnual": 0,
        "providentFundMonthly": 0,
        "otherInvestmentAnnual": 0,
        "taxpayerCategory": "general",
        "disabledChildren": 0,
        "newTaxpayer": false
      },
      "expect": {
        "taxableIncome": 416000,
        "slabTax": 1600,
        "incomeTaxAnnual": 5000
      }
    },
    {
      "description": "N5 same as a new taxpayer: minimum ৳1,000",
      "given": {
        "grossMonthly": 52000,
        "bonusAnnual": 0,
        "providentFundMonthly": 0,
        "otherInvestmentAnnual": 0,
        "taxpayerCategory": "general",
        "disabledChildren": 0,
        "newTaxpayer": true
      },
      "expect": {
        "incomeTaxAnnual": 1600
      }
    },
    {
      "description": "N5b new taxpayer at ৳51,000 a month: ৳400 lifted to ৳1,000",
      "given": {
        "grossMonthly": 51000,
        "bonusAnnual": 0,
        "providentFundMonthly": 0,
        "otherInvestmentAnnual": 0,
        "taxpayerCategory": "general",
        "disabledChildren": 0,
        "newTaxpayer": true
      },
      "expect": {
        "taxableIncome": 408000,
        "slabTax": 800,
        "incomeTaxAnnual": 1000
      }
    },
    {
      "description": "N6 woman or 65+: threshold ৳4,50,000, tax ৳30,000 + ৳7,500",
      "given": {
        "grossMonthly": 100000,
        "bonusAnnual": 0,
        "providentFundMonthly": 0,
        "otherInvestmentAnnual": 0,
        "taxpayerCategory": "womanOrSenior",
        "disabledChildren": 0,
        "newTaxpayer": false
      },
      "expect": {
        "taxFreeThreshold": 450000,
        "incomeTaxAnnual": 37500
      }
    },
    {
      "description": "N7 disability, two disabled children: threshold ৳6,25,000, 10% of ৳1,75,000",
      "given": {
        "grossMonthly": 100000,
        "bonusAnnual": 0,
        "providentFundMonthly": 0,
        "otherInvestmentAnnual": 0,
        "taxpayerCategory": "disabledOrThirdGender",
        "disabledChildren": 2,
        "newTaxpayer": false
      },
      "expect": {
        "taxFreeThreshold": 625000,
        "incomeTaxAnnual": 17500
      }
    },
    {
      "description": "N8 war-wounded freedom fighter: threshold ৳5,50,000, 10% of ৳2,50,000",
      "given": {
        "grossMonthly": 100000,
        "bonusAnnual": 0,
        "providentFundMonthly": 0,
        "otherInvestmentAnnual": 0,
        "taxpayerCategory": "warWounded",
        "disabledChildren": 0,
        "newTaxpayer": false
      },
      "expect": {
        "taxFreeThreshold": 550000,
        "incomeTaxAnnual": 25000
      }
    },
    {
      "description": "N9 ৳5,00,000 a month: exemption capped at ৳5 lakh, ৳6,90,000 + 30% of ৳19,00,000, rebate 3% of income",
      "given": {
        "grossMonthly": 500000,
        "bonusAnnual": 0,
        "providentFundMonthly": 0,
        "otherInvestmentAnnual": 2000000,
        "taxpayerCategory": "general",
        "disabledChildren": 0,
        "newTaxpayer": false
      },
      "expect": {
        "salaryExemption": 500000,
        "taxableIncome": 5500000,
        "slabTax": 1260000,
        "investmentRebate": 165000,
        "incomeTaxAnnual": 1095000
      }
    },
    {
      "description": "N10 ৳30,00,000 a month: the rebate stops at ৳7,50,000",
      "given": {
        "grossMonthly": 3000000,
        "bonusAnnual": 0,
        "providentFundMonthly": 0,
        "otherInvestmentAnnual": 10000000,
        "taxpayerCategory": "general",
        "disabledChildren": 0,
        "newTaxpayer": false
      },
      "expect": {
        "slabTax": 10260000,
        "investmentRebate": 750000,
        "incomeTaxAnnual": 9510000
      }
    }
  ],
  "spec": {
    "id": "net-salary-bangladesh",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossMonthly": {
          "type": "number",
          "minimum": 0
        },
        "bonusAnnual": {
          "type": "number",
          "minimum": 0
        },
        "providentFundMonthly": {
          "type": "number",
          "minimum": 0
        },
        "otherInvestmentAnnual": {
          "type": "number",
          "minimum": 0
        },
        "taxpayerCategory": {
          "type": "string",
          "enum": [
            "general",
            "womanOrSenior",
            "disabledOrThirdGender",
            "warWounded"
          ]
        },
        "disabledChildren": {
          "type": "number",
          "minimum": 0,
          "maximum": 20
        },
        "newTaxpayer": {
          "type": "boolean"
        },
        "grossAnnual": {
          "type": "number",
          "readOnly": true
        },
        "salaryExemption": {
          "type": "number",
          "readOnly": true
        },
        "taxableIncome": {
          "type": "number",
          "readOnly": true
        },
        "taxFreeThreshold": {
          "type": "number",
          "readOnly": true
        },
        "slabTax": {
          "type": "number",
          "readOnly": true
        },
        "eligibleInvestment": {
          "type": "number",
          "readOnly": true
        },
        "investmentRebate": {
          "type": "number",
          "readOnly": true
        },
        "incomeTaxAnnual": {
          "type": "number",
          "readOnly": true
        },
        "incomeTaxMonthly": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "salaryExemptionDivisor": 3,
      "salaryExemptionCap": 500000,
      "taxFreeGeneral": 400000,
      "taxFreeWomanSenior": 450000,
      "taxFreeDisabledThirdGender": 525000,
      "taxFreeWarWounded": 550000,
      "bandWidth1": 300000,
      "bandWidth2": 400000,
      "bandWidth3": 500000,
      "bandWidth4": 2000000,
      "rate0": 0,
      "rate1": 0.1,
      "rate2": 0.15,
      "rate3": 0.2,
      "rate4": 0.25,
      "rate5": 0.3,
      "minimumTax": 5000,
      "minimumTaxNewTaxpayer": 1000,
      "disabledChildAddOn": 50000,
      "rebateIncomeRate": 0.03,
      "rebateInvestmentRate": 0.1,
      "rebateCap": 750000
    },
    "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": "{ 'grossMonthly': 100000, 'bonusAnnual': 0, 'providentFundMonthly': 0, 'otherInvestmentAnnual': 0, 'taxpayerCategory': 'general', 'disabledChildren': 0, 'newTaxpayer': false }"
      }
    ],
    "derivations": [
      {
        "path": "$.grossAnnual",
        "expr": "$round($n(grossMonthly) * 12 + $n(bonusAnnual), 2)"
      },
      {
        "path": "$.salaryExemption",
        "expr": "$round($min([grossAnnual / $const.salaryExemptionDivisor, $const.salaryExemptionCap]), 2)"
      },
      {
        "path": "$.taxableIncome",
        "expr": "$round($max([0, grossAnnual - salaryExemption]), 2)"
      },
      {
        "path": "$.taxFreeThreshold",
        "expr": "($c := taxpayerCategory; $c = 'womanOrSenior' ? $const.taxFreeWomanSenior : ($c = 'disabledOrThirdGender' ? $const.taxFreeDisabledThirdGender : ($c = 'warWounded' ? $const.taxFreeWarWounded : $const.taxFreeGeneral))) + $n(disabledChildren) * $const.disabledChildAddOn"
      },
      {
        "path": "$.slabTax",
        "expr": "($t := taxFreeThreshold; $w1 := $t + $const.bandWidth1; $w2 := $w1 + $const.bandWidth2; $w3 := $w2 + $const.bandWidth3; $w4 := $w3 + $const.bandWidth4; $round($bandedCharge(taxableIncome, [{\"upTo\": $t, \"rate\": $const.rate0}, {\"upTo\": $w1, \"rate\": $const.rate1}, {\"upTo\": $w2, \"rate\": $const.rate2}, {\"upTo\": $w3, \"rate\": $const.rate3}, {\"upTo\": $w4, \"rate\": $const.rate4}, {\"upTo\": null, \"rate\": $const.rate5}]), 2))"
      },
      {
        "path": "$.eligibleInvestment",
        "expr": "$round($n(providentFundMonthly) * 12 + $n(otherInvestmentAnnual), 2)"
      },
      {
        "path": "$.investmentRebate",
        "expr": "$round($min([taxableIncome * $const.rebateIncomeRate, eligibleInvestment * $const.rebateInvestmentRate, $const.rebateCap, slabTax]), 2)"
      },
      {
        "path": "$.incomeTaxAnnual",
        "expr": "taxableIncome > taxFreeThreshold ? $round($max([slabTax - investmentRebate, newTaxpayer ? $const.minimumTaxNewTaxpayer : $const.minimumTax]), 2) : 0"
      },
      {
        "path": "$.incomeTaxMonthly",
        "expr": "$round(incomeTaxAnnual / 12, 2)"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round($max([0, grossAnnual - incomeTaxAnnual - $n(providentFundMonthly) * 12]), 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Take-home pay",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross monthly salary (BDT)",
              "bind": "$.grossMonthly",
              "helperText": "Basic pay plus all allowances."
            },
            {
              "id": "bonus",
              "type": "numericField",
              "label": "Festival and other bonuses for the year (BDT)",
              "bind": "$.bonusAnnual"
            },
            {
              "id": "pf",
              "type": "numericField",
              "label": "Your provident fund contribution (BDT / month)",
              "bind": "$.providentFundMonthly",
              "helperText": "Recognised fund; deducted from take-home and counted for the rebate."
            },
            {
              "id": "invest",
              "type": "numericField",
              "label": "Other eligible investment for the year (BDT)",
              "bind": "$.otherInvestmentAnnual",
              "helperText": "Sixth Schedule Part 3: savings certificates, DPS, life insurance premiums, employer PF share."
            },
            {
              "id": "category",
              "type": "selectField",
              "label": "Your tax-free threshold group",
              "bind": "$.taxpayerCategory",
              "options": [
                {
                  "value": "general",
                  "label": "Not in a group below"
                },
                {
                  "value": "womanOrSenior",
                  "label": "Woman, or aged 65 or over (৳4,50,000)"
                },
                {
                  "value": "disabledOrThirdGender",
                  "label": "Person with a disability, or third gender (৳5,25,000)"
                },
                {
                  "value": "warWounded",
                  "label": "Gazetted war-wounded freedom fighter or injured July fighter (৳5,50,000)"
                }
              ]
            },
            {
              "id": "children",
              "type": "numericField",
              "label": "Children or dependants with a disability",
              "bind": "$.disabledChildren",
              "helperText": "+৳50,000 each; only one parent claims it."
            },
            {
              "id": "newTp",
              "type": "checkboxField",
              "label": "First return (new taxpayer: minimum tax ৳1,000)",
              "bind": "$.newTaxpayer"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "BDT"
                },
                {
                  "id": "taxM",
                  "type": "statTile",
                  "label": "Income tax / month",
                  "bind": "$.incomeTaxMonthly",
                  "format": "currency",
                  "currency": "BDT"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "How that is worked out",
              "items": [
                {
                  "label": "Salary for the year",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "BDT"
                },
                {
                  "label": "Exempt: 1/3, at most ৳5,00,000",
                  "bind": "$.salaryExemption",
                  "format": "currency",
                  "currency": "BDT"
                },
                {
                  "label": "Taxable income",
                  "bind": "$.taxableIncome",
                  "format": "currency",
                  "currency": "BDT"
                },
                {
                  "label": "Tax-free threshold",
                  "bind": "$.taxFreeThreshold",
                  "format": "currency",
                  "currency": "BDT"
                },
                {
                  "label": "Tax at the Schedule 2 rates",
                  "bind": "$.slabTax",
                  "format": "currency",
                  "currency": "BDT"
                },
                {
                  "label": "Investment rebate (s.78)",
                  "bind": "$.investmentRebate",
                  "format": "currency",
                  "currency": "BDT"
                },
                {
                  "label": "Income tax for the year",
                  "bind": "$.incomeTaxAnnual",
                  "format": "currency",
                  "currency": "BDT"
                },
                {
                  "label": "Take-home for the year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "BDT"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "Income year 1 July 2026 to 30 June 2027, assessed in tax year 2027-28; the Finance Act 2026 sets the same rates for 2026-27 and 2027-28. Resident individuals only. If taxable income passes the threshold, at least ৳5,000 is due (৳1,000 on a first return), so the tax steps up there. Not modelled: wealth surcharge (net wealth over ৳4 crore, a second car or a home over 8,000 sq ft), other income, exempt perquisites, the Sixth Schedule Part 3 limit on each investment and the clawback on early encashment; the employer’s PF share is not added to income. Estimate, not tax advice."
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 3,
              "items": [
                {
                  "label": "Finance Act 2026 (Act 96), s.160 and Schedule 2 Part 1 para (ক): 2026-27 and 2027-28 rates",
                  "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": [
                    "taxFreeGeneral",
                    "taxFreeWomanSenior",
                    "taxFreeDisabledThirdGender",
                    "taxFreeWarWounded",
                    "bandWidth1",
                    "bandWidth2",
                    "bandWidth3",
                    "bandWidth4",
                    "rate0",
                    "rate1",
                    "rate2",
                    "rate3",
                    "rate4",
                    "rate5",
                    "minimumTax",
                    "minimumTaxNewTaxpayer",
                    "disabledChildAddOn"
                  ]
                },
                {
                  "label": "Income Tax Act 2023, Sixth Schedule Pt 1 para 27 (৳5 lakh by Act 89 of 2026, s.135)",
                  "url": "https://bdlaws.minlaw.gov.bd/act-1718/section-59129.html",
                  "date": "2026-11-01",
                  "covers": [
                    "salaryExemptionDivisor",
                    "salaryExemptionCap"
                  ]
                },
                {
                  "label": "Income Tax Act 2023 s.78 investment rebate (as amended by the Finance Act 2026, s.61)",
                  "url": "https://bdlaws.minlaw.gov.bd/act-1429/section-51908.html",
                  "date": "2026-11-01",
                  "covers": [
                    "rebateIncomeRate",
                    "rebateInvestmentRate",
                    "rebateCap"
                  ]
                },
                {
                  "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": "N1 ৳1,00,000 a month, ৳5,000 PF and ৳40,000 other investment: tax ৳45,000 less the ৳10,000 rebate",
        "given": {
          "$.grossMonthly": 100000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 5000,
          "$.otherInvestmentAnnual": 40000,
          "$.taxpayerCategory": "general",
          "$.disabledChildren": 0,
          "$.newTaxpayer": false
        },
        "expect": {
          "$.taxableIncome": 800000,
          "$.slabTax": 45000,
          "$.investmentRebate": 10000,
          "$.incomeTaxAnnual": 35000,
          "$.netMonthly": 92083.33
        }
      },
      {
        "description": "N1b same: exemption, eligible investment, year totals",
        "given": {
          "$.grossMonthly": 100000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 5000,
          "$.otherInvestmentAnnual": 40000,
          "$.taxpayerCategory": "general",
          "$.disabledChildren": 0,
          "$.newTaxpayer": false
        },
        "expect": {
          "$.grossAnnual": 1200000,
          "$.salaryExemption": 400000,
          "$.eligibleInvestment": 100000,
          "$.netAnnual": 1105000,
          "$.incomeTaxMonthly": 2916.67
        }
      },
      {
        "description": "N2 ৳1,00,000 a month, no investment: ৳30,000 + ৳15,000",
        "given": {
          "$.grossMonthly": 100000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 0,
          "$.otherInvestmentAnnual": 0,
          "$.taxpayerCategory": "general",
          "$.disabledChildren": 0,
          "$.newTaxpayer": false
        },
        "expect": {
          "$.incomeTaxAnnual": 45000,
          "$.netMonthly": 96250
        }
      },
      {
        "description": "N3 ৳50,000 a month: ৳4,00,000 taxable does not exceed the threshold",
        "given": {
          "$.grossMonthly": 50000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 0,
          "$.otherInvestmentAnnual": 0,
          "$.taxpayerCategory": "general",
          "$.disabledChildren": 0,
          "$.newTaxpayer": false
        },
        "expect": {
          "$.taxableIncome": 400000,
          "$.incomeTaxAnnual": 0,
          "$.netMonthly": 50000
        }
      },
      {
        "description": "N4 ৳52,000 a month: ৳1,600 at 10% is lifted to the ৳5,000 minimum",
        "given": {
          "$.grossMonthly": 52000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 0,
          "$.otherInvestmentAnnual": 0,
          "$.taxpayerCategory": "general",
          "$.disabledChildren": 0,
          "$.newTaxpayer": false
        },
        "expect": {
          "$.taxableIncome": 416000,
          "$.slabTax": 1600,
          "$.incomeTaxAnnual": 5000
        }
      },
      {
        "description": "N5 same as a new taxpayer: minimum ৳1,000",
        "given": {
          "$.grossMonthly": 52000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 0,
          "$.otherInvestmentAnnual": 0,
          "$.taxpayerCategory": "general",
          "$.disabledChildren": 0,
          "$.newTaxpayer": true
        },
        "expect": {
          "$.incomeTaxAnnual": 1600
        }
      },
      {
        "description": "N5b new taxpayer at ৳51,000 a month: ৳400 lifted to ৳1,000",
        "given": {
          "$.grossMonthly": 51000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 0,
          "$.otherInvestmentAnnual": 0,
          "$.taxpayerCategory": "general",
          "$.disabledChildren": 0,
          "$.newTaxpayer": true
        },
        "expect": {
          "$.taxableIncome": 408000,
          "$.slabTax": 800,
          "$.incomeTaxAnnual": 1000
        }
      },
      {
        "description": "N6 woman or 65+: threshold ৳4,50,000, tax ৳30,000 + ৳7,500",
        "given": {
          "$.grossMonthly": 100000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 0,
          "$.otherInvestmentAnnual": 0,
          "$.taxpayerCategory": "womanOrSenior",
          "$.disabledChildren": 0,
          "$.newTaxpayer": false
        },
        "expect": {
          "$.taxFreeThreshold": 450000,
          "$.incomeTaxAnnual": 37500
        }
      },
      {
        "description": "N7 disability, two disabled children: threshold ৳6,25,000, 10% of ৳1,75,000",
        "given": {
          "$.grossMonthly": 100000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 0,
          "$.otherInvestmentAnnual": 0,
          "$.taxpayerCategory": "disabledOrThirdGender",
          "$.disabledChildren": 2,
          "$.newTaxpayer": false
        },
        "expect": {
          "$.taxFreeThreshold": 625000,
          "$.incomeTaxAnnual": 17500
        }
      },
      {
        "description": "N8 war-wounded freedom fighter: threshold ৳5,50,000, 10% of ৳2,50,000",
        "given": {
          "$.grossMonthly": 100000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 0,
          "$.otherInvestmentAnnual": 0,
          "$.taxpayerCategory": "warWounded",
          "$.disabledChildren": 0,
          "$.newTaxpayer": false
        },
        "expect": {
          "$.taxFreeThreshold": 550000,
          "$.incomeTaxAnnual": 25000
        }
      },
      {
        "description": "N9 ৳5,00,000 a month: exemption capped at ৳5 lakh, ৳6,90,000 + 30% of ৳19,00,000, rebate 3% of income",
        "given": {
          "$.grossMonthly": 500000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 0,
          "$.otherInvestmentAnnual": 2000000,
          "$.taxpayerCategory": "general",
          "$.disabledChildren": 0,
          "$.newTaxpayer": false
        },
        "expect": {
          "$.salaryExemption": 500000,
          "$.taxableIncome": 5500000,
          "$.slabTax": 1260000,
          "$.investmentRebate": 165000,
          "$.incomeTaxAnnual": 1095000
        }
      },
      {
        "description": "N10 ৳30,00,000 a month: the rebate stops at ৳7,50,000",
        "given": {
          "$.grossMonthly": 3000000,
          "$.bonusAnnual": 0,
          "$.providentFundMonthly": 0,
          "$.otherInvestmentAnnual": 10000000,
          "$.taxpayerCategory": "general",
          "$.disabledChildren": 0,
          "$.newTaxpayer": false
        },
        "expect": {
          "$.slabTax": 10260000,
          "$.investmentRebate": 750000,
          "$.incomeTaxAnnual": 9510000
        }
      }
    ]
  }
}