Bangladesh self-employed tax calculator (ব্যবসার আয়কর, 2026-27)

How ব্যবসার আয়কর (business income tax) in Bangladesh is calculated

Business or professional profit of a resident individual is taxed on the same **Finance Act 2026** table as salary: **0%** on the first ৳4,00,000 (৳4,50,000 for women and people aged 65 or over, ৳5,25,000 for people with a disability and third-gender taxpayers, ৳5,50,000 for gazetted war-wounded freedom fighters and injured July fighters; +৳50,000 per child or dependant with a disability), then **10%**, **15%**, **20%**, **25%** and **30%** on bands of ৳3, 4, 5 and 20 lakh. Above the threshold the tax is at least **৳5,000** (৳1,000 on a first return). **Freelancing and listed ICT income** — software, apps, web, data, design, call centres, freelancing and content creation — is exempt to **30 June 2027** if all of the business’s income comes by bank transfer (Sixth Schedule Part 1 para 21, item (থ) replaced by the Finance Act 2026 s.157).

Section 163(6) of the Income Tax Act 2023, replaced by the Finance Act 2026 from 1 July 2026, adds a floor: where the tax on business income is less than the **turnover tax** — **1% of gross receipts** for most businesses — the turnover tax is payable instead, *“মুনাফা বা লোকসান নির্বিশেষে”* (whether there is profit or loss). On ৳30 lakh of receipts and ৳18 lakh of expenses, profit is ৳12 lakh and tax ৳30,000 + ৳60,000 + ৳20,000 = **৳1,10,000**, above the ৳30,000 turnover tax. On ৳1 crore of receipts with ৳5 lakh of profit, the turnover tax of **৳1,00,000** replaces the ৳10,000 the table gives; the ৳90,000 paid above the ordinary tax is **carried forward** and set against later years’ tax (third proviso).

Not modelled: a mix of exempt ICT and taxable income (the turnover tax is then cut in proportion, fourth proviso), the higher turnover rates (tobacco 3%, sweetened and carbonated beverages 2.5%, mobile operators 1.5%), 0.2% for a new factory’s first three years, the businesses s.163(6) excludes (commission, delivery order, money exchange, gold and jewellery), the s.78 investment rebate, the exemption for small manufacturing businesses registered with the SME Foundation (Sixth Schedule Part 1 para 24), advance tax and tax deducted at source, and the wealth surcharge. Estimate, not tax advice.