Income tax rules for Assessment Year 2025-26
These are the rules the calculators apply, step by step. Rules version 2025-26.4.
Tax slabs
Tax is charged in steps: each rate applies only to the part of your taxable income inside its range. The tax-free first step depends on your taxpayer category, and the later steps move with it.
General tax-free up to ৳3,50,000
| Taxable income range | Rate |
|---|---|
| ৳0 – ৳3,50,000 | 0% |
| ৳3,50,001 – ৳4,50,000 | 5% |
| ৳4,50,001 – ৳8,50,000 | 10% |
| ৳8,50,001 – ৳13,50,000 | 15% |
| ৳13,50,001 – ৳18,50,000 | 20% |
| ৳18,50,001 – ৳38,50,000 | 25% |
| Above ৳38,50,000 | 30% |
Woman, or aged 65 or above tax-free up to ৳4,00,000
| Taxable income range | Rate |
|---|---|
| ৳0 – ৳4,00,000 | 0% |
| ৳4,00,001 – ৳5,00,000 | 5% |
| ৳5,00,001 – ৳9,00,000 | 10% |
| ৳9,00,001 – ৳14,00,000 | 15% |
| ৳14,00,001 – ৳19,00,000 | 20% |
| ৳19,00,001 – ৳39,00,000 | 25% |
| Above ৳39,00,000 | 30% |
Third gender, or person with a disability tax-free up to ৳4,75,000
| Taxable income range | Rate |
|---|---|
| ৳0 – ৳4,75,000 | 0% |
| ৳4,75,001 – ৳5,75,000 | 5% |
| ৳5,75,001 – ৳9,75,000 | 10% |
| ৳9,75,001 – ৳14,75,000 | 15% |
| ৳14,75,001 – ৳19,75,000 | 20% |
| ৳19,75,001 – ৳39,75,000 | 25% |
| Above ৳39,75,000 | 30% |
Gazetted war-wounded freedom fighter tax-free up to ৳5,00,000
| Taxable income range | Rate |
|---|---|
| ৳0 – ৳5,00,000 | 0% |
| ৳5,00,001 – ৳6,00,000 | 5% |
| ৳6,00,001 – ৳10,00,000 | 10% |
| ৳10,00,001 – ৳15,00,000 | 15% |
| ৳15,00,001 – ৳20,00,000 | 20% |
| ৳20,00,001 – ৳40,00,000 | 25% |
| Above ৳40,00,000 | 30% |
Deductions
Taken off your total income to reach taxable income.
- Salary Exemption (one third, up to ৳5,00,000): one third of Salary / Income plus Festival Allowances, Bonuses and Other Salary Receipts (yearly), up to ৳5,00,000. Applies to: Private-sector job, or no salary.
Investment rebate
The rebate reduces your tax. It is the lowest of the following, and never more than the tax itself:
- 15% of your eligible investments and donations
- 3% of your taxable income
- ৳10,00,000
Minimum tax
If your taxable income is above your tax-free threshold, your tax after rebate is at least the amount for where you live:
- Dhaka North, Dhaka South or Chattogram City Corporation: ৳5,000
- Any other city corporation: ৳4,000
- Outside the city corporations: ৳3,000
Tax already paid
These are taken off your tax to give your estimated tax payable:
- Tax Already Deducted This Year (TDS)
- Advance Tax Paid This Year
If the tax you have already paid is more than your liability, your estimated tax payable is ৳0 and the difference is shown separately as excess tax credit. TaxHisab does not say whether it is refundable.
Other years: 2026-27
This page summarises the rules TaxHisab applies. It is not the law itself and not tax advice; the NBR and the Finance Act are the authority.