How the Bangladesh ব্যবসার আয়কর (business income tax) calculator is verified

Inputs

Input	Field	Type
Gross receipts for the year (BDT)	`annualTurnover`	number
Allowable business expenses (BDT)	`annualExpenses`	number
Your tax-free threshold group	`taxpayerCategory`	string
Children or dependants with a disability	`disabledChildren`	number
First return (new taxpayer: minimum tax ৳1,000)	`newTaxpayer`	boolean
All of it is ICT or freelancing income received by bank transfer (Sixth Schedule para 21, to 30 June 2027)	`ictExempt`	boolean

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
Business income (receipts − expenses)	`taxableIncome`	`$round($max([0, $n(annualTurnover) - $n(annualExpenses)]), 2)`
Tax-free threshold	`taxFreeThreshold`	`($c := taxpayerCategory; $c = 'womanOrSenior' ? $const.taxFreeWomanSenior : ($c = 'disabledOrThirdGender' ? $const.taxFreeDisabledThirdGender : ($c = 'warWounded' ? $const.taxFreeWarWounded : $const.taxFreeGeneral))) + $n(disabledChildren) * $const.disabledChildAddOn`
Tax at the Schedule 2 rates	`slabTax`	`ictExempt ? 0 : ($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))`
Turnover tax: 1% of receipts	`turnoverTax`	`ictExempt ? 0 : $round($n(annualTurnover) * $const.turnoverTaxRate, 2)`
Regular Tax	`regularTax`	`(ictExempt or taxableIncome <= taxFreeThreshold) ? 0 : $round($max([slabTax, newTaxpayer ? $const.minimumTaxNewTaxpayer : $const.minimumTax]), 2)`
Income tax	`incomeTax`	`$round($max([regularTax, turnoverTax]), 2)`
Turnover tax above the ordinary tax, carried forward	`turnoverTaxCarryForward`	`$round($max([0, turnoverTax - regularTax]), 2)`
Profit after tax (৳0 at a loss)	`netIncome`	`$round($max([0, taxableIncome - incomeTax]), 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`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
`turnoverTaxRate`	0.01

Test vectors (11)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — S1 ৳30 lakh receipts, ৳18 lakh expenses: ৳12 lakh profit, tax ৳30,000 + ৳60,000 + ৳20,000

given `annualTurnover`	3000000
given `annualExpenses`	1800000
given `taxpayerCategory`	general
given `disabledChildren`	0
given `newTaxpayer`	no
given `ictExempt`	no
expect `taxableIncome`	1200000
expect `slabTax`	110000
expect `turnoverTax`	30000
expect `incomeTax`	110000
expect `netIncome`	1090000

Case 2 — S2 thin margin: ৳1 crore receipts, ৳5 lakh profit, turnover tax ৳1,00,000 exceeds ৳10,000

given `annualTurnover`	10000000
given `annualExpenses`	9500000
given `taxpayerCategory`	general
given `disabledChildren`	0
given `newTaxpayer`	no
given `ictExempt`	no
expect `slabTax`	10000
expect `turnoverTax`	100000
expect `incomeTax`	100000
expect `turnoverTaxCarryForward`	90000
expect `netIncome`	400000

Case 3 — S3 profit below the threshold: turnover tax ৳10,000 still due

given `annualTurnover`	1000000
given `annualExpenses`	700000
given `taxpayerCategory`	general
given `disabledChildren`	0
given `newTaxpayer`	no
given `ictExempt`	no
expect `taxableIncome`	300000
expect `slabTax`	0
expect `regularTax`	0
expect `incomeTax`	10000
expect `turnoverTaxCarryForward`	10000

Case 4 — S4 a loss: turnover tax applies regardless; profit after tax floored at 0

given `annualTurnover`	2000000
given `annualExpenses`	2500000
given `taxpayerCategory`	general
given `disabledChildren`	0
given `newTaxpayer`	no
given `ictExempt`	no
expect `taxableIncome`	0
expect `incomeTax`	20000
expect `netIncome`	0

Case 5 — S5 ৳4,20,000 profit on ৳4,50,000 receipts: ৳2,000 lifted to the ৳5,000 minimum

given `annualTurnover`	450000
given `annualExpenses`	30000
given `taxpayerCategory`	general
given `disabledChildren`	0
given `newTaxpayer`	no
given `ictExempt`	no
expect `slabTax`	2000
expect `turnoverTax`	4500
expect `incomeTax`	5000

Case 6 — S6 same as a new taxpayer: turnover tax ৳4,500 exceeds the ৳2,000 and the ৳1,000 minimum

given `annualTurnover`	450000
given `annualExpenses`	30000
given `taxpayerCategory`	general
given `disabledChildren`	0
given `newTaxpayer`	yes
given `ictExempt`	no
expect `incomeTax`	4500

Case 7 — S7 woman or 65+: threshold ৳4,50,000, tax ৳1,00,000

given `annualTurnover`	3000000
given `annualExpenses`	1800000
given `taxpayerCategory`	womanOrSenior
given `disabledChildren`	0
given `newTaxpayer`	no
given `ictExempt`	no
expect `taxFreeThreshold`	450000
expect `incomeTax`	100000

Case 8 — S8 ৳1 crore profit: ৳6,90,000 + 30% of ৳64,00,000

given `annualTurnover`	50000000
given `annualExpenses`	40000000
given `taxpayerCategory`	general
given `disabledChildren`	0
given `newTaxpayer`	no
given `ictExempt`	no
expect `slabTax`	2610000
expect `incomeTax`	2610000
expect `netIncome`	7390000

Case 9 — S9 ICT or freelancing income received by bank transfer: exempt, no turnover tax (para 21)

given `annualTurnover`	3000000
given `annualExpenses`	1800000
given `taxpayerCategory`	general
given `disabledChildren`	0
given `newTaxpayer`	no
given `ictExempt`	yes
expect `slabTax`	0
expect `turnoverTax`	0
expect `incomeTax`	0
expect `netIncome`	1200000

Case 10 — S10 two disabled children: threshold ৳5,00,000, tax ৳30,000 + ৳60,000

given `annualTurnover`	3000000
given `annualExpenses`	1800000
given `taxpayerCategory`	general
given `disabledChildren`	2
given `newTaxpayer`	no
given `ictExempt`	no
expect `taxFreeThreshold`	500000
expect `incomeTax`	90000

Case 11 — S11 default: the ordinary tax exceeds the turnover tax, nothing carried forward

given `annualTurnover`	3000000
given `annualExpenses`	1800000
given `taxpayerCategory`	general
given `disabledChildren`	0
given `newTaxpayer`	no
given `ictExempt`	no
expect `regularTax`	110000
expect `turnoverTaxCarryForward`	0

Sources

Finance Act 2026 (Act 96), s.160 and Schedule 2 Part 1 para (ক): 2026-27 and 2027-28 rates · checked 2026-11-01
ITA 2023 Sixth Schedule Pt 1 para 21: ICT and freelancing exempt (Act 96 s.157(খ)) · checked 2026-11-01
Income Tax Act 2023 s.163(6) turnover tax (substituted by the Finance Act 2026, s.91) · checked 2026-11-01
Finance Act 2026, Bangladesh Gazette 30 June 2026 (NBR copy) · checked 2026-11-01

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

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