# ব্যবসার আয়কর Bangladesh 2026-27 — self-employed tax calculator

Source page: https://valem.run/calculators/bangladesh/self-employed

A self-employed individual in Bangladesh pays the larger of two figures: income tax on profit at the Finance Act 2026 rates — nothing on the first ৳4 lakh (more for some groups), then 10% rising to 30%, at least ৳5,000 once profit passes the threshold — and a turnover tax of 1% of gross receipts, which applies even with a loss; listed ICT and freelancing income received wholly by bank transfer is exempt from both until 30 June 2027.

**Tax year:** 2026-27

## How it 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.

## Worked example

With Gross receipts for the year of 3,000,000, this model computes Profit after tax of 1,090,000 BDT.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `annualTurnover` | Gross receipts for the year (BDT) | number |
| `annualExpenses` | Allowable business expenses (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 |
| `ictExempt` | All of it is ICT or freelancing income received by bank transfer (Sixth Schedule para 21, to 30 June 2027) | 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)
- [ITA 2023 Sixth Schedule Pt 1 para 21: ICT and freelancing exempt (Act 96 s.157(খ))](https://bdlaws.minlaw.gov.bd/act-1725/section-59531.html) (checked 2026-11-01)
- [Income Tax Act 2023 s.163(6) turnover tax (substituted by the Finance Act 2026, s.91)](https://bdlaws.minlaw.gov.bd/act-1429/section-51993.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 11 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/self-employed.json
- Compute by URL: https://valem.run/calculators/bangladesh/self-employed.json?annualTurnover=3000000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `bangladesh/self-employed`)