# মূসক (VAT) calculator Bangladesh 2026-27 — 15% VAT

Source page: https://valem.run/calculators/bangladesh/vat

Bangladesh charges VAT (মূসক) at 15% on taxable supplies and imports, with reduced rates of 10%, 7.5% and 5% for the goods and services in the Third Schedule, 0% on exports and none on First Schedule exempt supplies; a business must register once its turnover exceeds ৳50 lakh in twelve months, and between ৳30 lakh and ৳50 lakh it pays a 4% turnover tax instead.

**Tax year:** 2026-27

## How it is calculated

Section 15(3) of the **Value Added Tax and Supplementary Duty Act 2012** sets the rate at **15 per cent**. The Government may set reduced rates or fixed amounts for the goods and services in the **Third Schedule** — currently **10%**, **7.5%** and **5%** — and a registered supplier may choose 15% instead. Exports are **zero-rated** (s.21) and First Schedule supplies are **exempt**: no VAT is charged and no input tax is recovered. So ৳1,00,000 carries **৳15,000** at the standard rate; to take VAT out of a price, divide by 1.15.

A **service imported** from abroad is taxed at 15% and the recipient pays (s.20, replaced by the Finance Act 2026; the paying bank deposits it). Registration is required once turnover over twelve months **exceeds ৳50 lakh** (s.4(1), s.2(57)); above **৳30 lakh** (s.2(48)) a business must enlist for **turnover tax**, 4% of turnover until the Government notifies fixed sector amounts of at most ৳2 lakh (s.63(1)). Both thresholds were cut by Act 77 of 2026, from ৳3 crore and ৳50 lakh.

Importers, exporters, tender and contract suppliers, branch or liaison offices of foreign firms, VAT agents and anyone supplying, making or importing goods or services that carry **supplementary duty** must register whatever their turnover (s.4(2)). Not modelled: supplementary duty itself, specific (fixed-amount) taxes, advance tax at import and VAT deducted at source. Estimate, not tax advice.

## Worked example

With Amount of 100,000, this model computes VAT of 15,000 BDT.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount (BDT) | number |
| `direction` | The amount is | string |
| `category` | Supply | string |
| `reverseCharge` | Service imported from abroad (you, the recipient, pay the VAT) | boolean |
| `annualTurnover` | Your turnover over 12 months (BDT) | number |
| `compulsoryRegistration` | You import, export, supply under a tender or contract, or deal in goods or services with supplementary duty | boolean |

## Sources

- [VAT and Supplementary Duty Act 2012 s.15(3): 15%](https://bdlaws.minlaw.gov.bd/act-1106/section-42308.html) (checked 2026-11-01)
- [VAT and SD Act 2012 s.21: zero-rated supplies (exports)](https://bdlaws.minlaw.gov.bd/act-1106/section-42314.html) (checked 2026-11-01)
- [VAT and SD Act 2012, Third Schedule (reduced rates, as amended to the Finance Act 2026)](https://bdlaws.minlaw.gov.bd/upload/act/2026-08-27-12-19-29-%E0%A6%AE%E0%A7%82%E0%A6%B2%E0%A7%8D%E0%A6%AF-%E0%A6%B8%E0%A6%82%E0%A6%AF%E0%A7%8B%E0%A6%9C%E0%A6%A8-%E0%A6%95%E0%A6%B0-%E0%A6%93-%E0%A6%B8%E0%A6%AE%E0%A7%8D%E0%A6%AA%E0%A7%82%E0%A6%B0%E0%A6%95-%E0%A6%B6%E0%A7%81%E0%A6%B2%E0%A7%8D%E0%A6%95-%E0%A6%86%E0%A6%87%E0%A6%A8%2C-%E0%A7%A8%E0%A7%A6%E0%A7%A7%E0%A7%A8-%281st%2C-2nd%2C-3rd-schedule%29.pdf) (checked 2026-11-01)
- [VAT and SD Act 2012 s.20: imported services (substituted by the Finance Act 2026)](https://bdlaws.minlaw.gov.bd/act-1106/section-42313.html) (checked 2026-11-01)
- [VAT and SD Act 2012 s.2(48), (57): ৳30 lakh and ৳50 lakh (Act 77 of 2026)](https://bdlaws.minlaw.gov.bd/act-1106/section-42295.html) (checked 2026-11-01)
- [VAT and SD Act 2012 s.63(1): turnover tax 4% (Finance Act 2026)](https://bdlaws.minlaw.gov.bd/act-1106/section-42359.html) (checked 2026-11-01)
- [VAT and SD Act 2012 s.4: who must register](https://bdlaws.minlaw.gov.bd/act-1106/section-42297.html) (checked 2026-11-01)

## What this page claims

The Valem engine reproduces this model's formula through 14 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/vat.json
- Compute by URL: https://valem.run/calculators/bangladesh/vat.json?amount=100000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `bangladesh/vat`)