22/07/2026
Significant personal income tax rule changes for 2026 (FY 2026–27) introduced under the Finance Act in Bangladesh include a raised tax-free threshold of Tk 3.75 lakh,
the abolition of the 5% introductory tax slab, and a reduction of the investment tax rebate from 15% to 10%.
The key personal tax rule changes include:Tax-Free Threshold Raised:
The general tax-free annual income threshold is increased to Tk 3,75,000 (up from Tk 3,50,000).
Abolition of the 5% Slab: The 5% tax rate applicable to the first Tk 1,00,000 above the tax-free limit has been eliminated.
The lowest post-threshold tax rate now starts at 10%.
Revised Tax Slabs:
Income above the Tk 3.75 lakh threshold is taxed as follows:
First Tk 3,00,000: 10%
Next Tk 4,00,000: 15%
Next Tk 5,00,000: 20%
Next Tk 20,00,000: 25%
Remaining Income: 30%
Reduced Investment Rebates: The eligible investment rebate rate has been lowered from 15% to 10%, and the maximum annual rebate is set to fall to Tk 7.5 lakh. The government also placed a Tk 5 lakh ceiling on investments in government securities that can be considered for tax rebate purposes.
Early Filing Incentive: Taxpayers who file their returns by September 30 are eligible for a rebate equivalent to 5% of their payable tax or Tk 25,000, whichever is lower.
Capital Gains on Assets: Profits from the sale/transfer of gold, precious stones, digital currencies, and certain securities are treated as capital gains and are now taxed at a rate of 15%
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