What is the minimum tax?

For assessment year 2026-27 the minimum tax for an individual is ৳5,000, and ৳1,000 for a new taxpayer.

When it applies

• It applies once income is above the tax-free limit.
• If the tax after the rebate comes to less, even zero, the minimum is still due.
• Income within the tax-free limit carries no minimum tax.

The order: tax on total income, less the rebate, then the higher of that and the minimum tax, and last, tax already deducted and advance tax come off.