# বেতনের আয়কর calculator Bangladesh 2026-27 — salary tax

Source page: https://valem.run/calculators/bangladesh/net-salary

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.

**Tax year:** 2026-27

## How it is calculated

The income year runs from **1 July 2026 to 30 June 2027** and is assessed in tax year 2027-28. The **Finance Act 2026** (Act 96, s.160 and Schedule 2 Part 1 para (ক)) sets one table for tax years 2026-27 and 2027-28: **0%** on the first ৳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 tax-free threshold is ৳4,50,000 for women and people aged 65 or over, ৳5,25,000 for people with a disability and third-gender taxpayers, and ৳5,50,000 for gazetted war-wounded freedom fighters and gazetted July fighters injured in 2024; a parent of a child or dependant with a disability adds ৳50,000 per child (one parent only).

Before the table, **one-third of income from employment, at most ৳5,00,000**, is exempt (Income Tax Act 2023, Sixth Schedule Part 1 para 27, raised from ৳4.5 lakh by Act 89 of 2026). Section 78 then gives a rebate of the least of **3%** of taxable income, **10%** of eligible investment — your recognised provident fund contribution, savings certificates, DPS, life insurance premiums — and **৳7,50,000** (the last two cut by the Finance Act 2026). Once taxable income passes the threshold the tax is at least **৳5,000**, or ৳1,000 on a first return.

On **৳1,00,000 a month** with ৳5,000 a month into the provident fund and ৳40,000 of other investment, the year’s ৳12,00,000 less the ৳4,00,000 exemption leaves ৳8,00,000 taxable. Tax is ৳30,000 + ৳15,000 = **৳45,000**, the rebate is 10% of ৳1,00,000 = ৳10,000, so you pay **৳35,000** — and take home **৳92,083.33** a month after the tax and your own provident fund share. Resident individuals only; the wealth surcharge (net wealth over ৳4 crore, a second car or a home over 8,000 sq ft) and other income are not modelled. Estimate, not tax advice.

## Worked example

With Gross monthly salary of 100,000, this model computes Net / month of 92,083.33 BDT.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `grossMonthly` | Gross monthly salary (BDT) | number |
| `bonusAnnual` | Festival and other bonuses for the year (BDT) | number |
| `providentFundMonthly` | Your provident fund contribution (BDT / month) | number |
| `otherInvestmentAnnual` | Other eligible investment for the year (BDT) | number |
| `taxpayerCategory` | Your tax-free threshold group | string |
| `disabledChildren` | Children or dependants with a disability | number |
| `newTaxpayer` | First return (new taxpayer: minimum tax ৳1,000) | boolean |

## Sources

- [Finance Act 2026 (Act 96), s.160 and Schedule 2 Part 1 para (ক): 2026-27 and 2027-28 rates](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)
- [Income Tax Act 2023, Sixth Schedule Pt 1 para 27 (৳5 lakh by Act 89 of 2026, s.135)](https://bdlaws.minlaw.gov.bd/act-1718/section-59129.html) (checked 2026-11-01)
- [Income Tax Act 2023 s.78 investment rebate (as amended by the Finance Act 2026, s.61)](https://bdlaws.minlaw.gov.bd/act-1429/section-51908.html) (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 12 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/net-salary.json
- Compute by URL: https://valem.run/calculators/bangladesh/net-salary.json?grossMonthly=100000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `bangladesh/net-salary`)