How the Bangladesh মূসক (VAT) calculator is verified

Inputs

Input	Field	Type
Amount (BDT)	`amount`	number
The amount is	`direction`	string
Supply	`category`	string
Service imported from abroad (you, the recipient, pay the VAT)	`reverseCharge`	boolean
Your turnover over 12 months (BDT)	`annualTurnover`	number
You import, export, supply under a tender or contract, or deal in goods or services with supplementary duty	`compulsoryRegistration`	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)
Rate	`rate`	`category = 'standard' ? $const.standardRate : (category = 'reduced10' ? $const.reducedRate10 : (category = 'reduced75' ? $const.reducedRate75 : (category = 'reduced5' ? $const.reducedRate5 : $const.zeroRate)))`
Rate applied	`effectiveRate`	`reverseCharge ? 0 : $round(rate, 4)`
Value before VAT	`netAmount`	`direction = 'remove' ? $round($n(amount) / (1 + effectiveRate), 2) : $round($n(amount), 2)`
VAT	`vatAmount`	`$round(netAmount * effectiveRate, 2)`
VAT you pay on the imported service (s.20)	`selfAssessedVat`	`(reverseCharge and category != 'exempt') ? $round(netAmount * $const.importedServiceRate, 2) : 0`
Total with VAT	`grossAmount`	`$round(netAmount + vatAmount, 2)`
Turnover tax for the year at 4% (enlisted, ৳30–50 lakh)	`turnoverTaxAnnual`	`($t := $n(annualTurnover); (compulsoryRegistration or $t > $const.registrationThreshold or $t <= $const.enlistmentThreshold) ? 0 : $round($t * $const.turnoverTaxRate, 2))`
Must register for VAT	`mustRegister`	`$n(annualTurnover) > $const.registrationThreshold or compulsoryRegistration`

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
`standardRate`	0.15
`reducedRate10`	0.1
`reducedRate75`	0.075
`reducedRate5`	0.05
`zeroRate`	0
`importedServiceRate`	0.15
`registrationThreshold`	5000000
`enlistmentThreshold`	3000000
`turnoverTaxRate`	0.04

Test vectors (14)

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 — V1 ৳1,00,000 at the standard 15%: VAT ৳15,000, total ৳1,15,000

given `amount`	100000
given `direction`	add
given `category`	standard
given `reverseCharge`	no
given `annualTurnover`	0
given `compulsoryRegistration`	no
expect `netAmount`	100000
expect `vatAmount`	15000
expect `grossAmount`	115000

Case 2 — V2 take 15% out of ৳1,15,000

given `amount`	115000
given `direction`	remove
given `category`	standard
given `reverseCharge`	no
given `annualTurnover`	0
given `compulsoryRegistration`	no
expect `netAmount`	100000
expect `vatAmount`	15000

Case 3 — V3 Third Schedule 10%

given `amount`	100000
given `direction`	add
given `category`	reduced10
given `reverseCharge`	no
given `annualTurnover`	0
given `compulsoryRegistration`	no
expect `vatAmount`	10000

Case 4 — V4 Third Schedule 7.5%

given `amount`	100000
given `direction`	add
given `category`	reduced75
given `reverseCharge`	no
given `annualTurnover`	0
given `compulsoryRegistration`	no
expect `vatAmount`	7500
expect `grossAmount`	107500

Case 5 — V5 Third Schedule 5%

given `amount`	100000
given `direction`	add
given `category`	reduced5
given `reverseCharge`	no
given `annualTurnover`	0
given `compulsoryRegistration`	no
expect `vatAmount`	5000

Case 6 — V6 export: zero rate

given `amount`	100000
given `direction`	add
given `category`	zeroRated
given `reverseCharge`	no
given `annualTurnover`	0
given `compulsoryRegistration`	no
expect `rate`	0
expect `vatAmount`	0

Case 7 — V7 exempt supply

given `amount`	100000
given `direction`	add
given `category`	exempt
given `reverseCharge`	no
given `annualTurnover`	0
given `compulsoryRegistration`	no
expect `vatAmount`	0
expect `grossAmount`	100000

Case 8 — V8 imported service ৳2,00,000: the recipient pays ৳30,000, none on the invoice

given `amount`	200000
given `direction`	add
given `category`	standard
given `reverseCharge`	yes
given `annualTurnover`	0
given `compulsoryRegistration`	no
expect `vatAmount`	0
expect `selfAssessedVat`	30000

Case 9 — V9 imported service at a Third Schedule category: still 15% under s.20

given `amount`	100000
given `direction`	add
given `category`	reduced5
given `reverseCharge`	yes
given `annualTurnover`	0
given `compulsoryRegistration`	no
expect `selfAssessedVat`	15000

Case 10 — V10 turnover exactly ৳50 lakh: not above the registration threshold, turnover tax ৳2,00,000

given `amount`	100000
given `direction`	add
given `category`	standard
given `reverseCharge`	no
given `annualTurnover`	5000000
given `compulsoryRegistration`	no
expect `mustRegister`	false
expect `turnoverTaxAnnual`	200000

Case 11 — V11 ৳50,00,001: must register, no turnover tax

given `amount`	100000
given `direction`	add
given `category`	standard
given `reverseCharge`	no
given `annualTurnover`	5000001
given `compulsoryRegistration`	no
expect `mustRegister`	true
expect `turnoverTaxAnnual`	0

Case 12 — V12 exactly ৳30 lakh: neither registration nor turnover tax

given `amount`	100000
given `direction`	add
given `category`	standard
given `reverseCharge`	no
given `annualTurnover`	3000000
given `compulsoryRegistration`	no
expect `mustRegister`	false
expect `turnoverTaxAnnual`	0

Case 13 — V13 ৳40 lakh: turnover tax ৳1,60,000

given `amount`	100000
given `direction`	add
given `category`	standard
given `reverseCharge`	no
given `annualTurnover`	4000000
given `compulsoryRegistration`	no
expect `turnoverTaxAnnual`	160000

Case 14 — V14 importer with ৳10 lakh turnover: registration whatever the turnover (s.4(2))

given `amount`	100000
given `direction`	add
given `category`	standard
given `reverseCharge`	no
given `annualTurnover`	1000000
given `compulsoryRegistration`	yes
expect `mustRegister`	true
expect `turnoverTaxAnnual`	0

Sources

VAT and Supplementary Duty Act 2012 s.15(3): 15% · checked 2026-11-01
VAT and SD Act 2012 s.21: zero-rated supplies (exports) · checked 2026-11-01
VAT and SD Act 2012, Third Schedule (reduced rates, as amended to the Finance Act 2026) · checked 2026-11-01
VAT and SD Act 2012 s.20: imported services (substituted by the Finance Act 2026) · checked 2026-11-01
VAT and SD Act 2012 s.2(48), (57): ৳30 lakh and ৳50 lakh (Act 77 of 2026) · checked 2026-11-01
VAT and SD Act 2012 s.63(1): turnover tax 4% (Finance Act 2026) · checked 2026-11-01
VAT and SD Act 2012 s.4: who must register · 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.

← Back to the Bangladesh মূসক (VAT) calculator

Built with Valem — a live, verifiable calculator you can fork and embed.