Income Tax · NBR Bangladesh
Income tax in Bangladesh: return, slabs and e-Return
Income tax is levied by the National Board of Revenue on a person’s total income for an income year. Individuals use form IT-11GA. This desk applies the same style of slabs, rebate and minimum tax so you can see payable tax before you file the official e-Return.
Checked against public government and city-corporation sources on 2026-08-17
Heads of income on an individual return
The IT-11GA groups income the way NBR expects: salary, house property, agriculture, business or profession, capital gains, and other sources such as bank interest. Only fill what you actually received in the income year.
- ✓Salary — yearly figures from the employer certificate, not monthly pay.
- ✓House property — rent received minus allowed repairs, municipal tax, land revenue and loan interest.
- ✓Other income — bank interest, sanchaypatra, cash incentives, residual amounts.
- ✓Investments — rebate items such as DPS, provident fund and approved instruments.
Tax-free limit and minimum tax
This desk uses these first-slab (tax-free) amounts for a resident individual, matching the calculator in the return: male Tk 3,50,000; female, senior (65+), person with disability or third gender Tk 4,00,000; gazetted war-wounded freedom fighter Tk 4,75,000. Confirm the latest Finance Act if you file a newer year.
If there is positive total income, the calculator also applies a minimum tax of at least Tk 5,000 (or total TDS if that is higher). Sanchaypatra interest is treated as final-settlement income; the TDS already taken on it is added rather than running it through the regular slabs again.
Investment rebate
Rebate on this desk is the lowest of: 3% of regular income, 15% of allowed investments, and a cap of Tk 10,00,000. Enter only investments that the Income Tax Act treats as eligible for the year you are filing.
Tax slabs
Individual slabs used by this desk (resident). First band changes with status.
| Band | Amount (Tk) | Rate |
|---|---|---|
| First band — male | 350,000 | 0% |
| First band — female / senior / disabled / third gender | 400,000 | 0% |
| First band — gazetted war-wounded freedom fighter | 475,000 | 0% |
| Next | 100,000 | 5% |
| Next | 400,000 | 10% |
| Next | 500,000 | 15% |
| Next | 500,000 | 20% |
| Next | 2,000,000 | 25% |
| Balance | Remainder | 30% |
| Minimum tax (when income > 0) | 5,000 | — |
People also ask
People also ask
What form do individuals use?
Individuals commonly use IT-11GA. NBR publishes Word and PDF copies on nbr.gov.bd. This desk mirrors that structure on screen and in Excel.
What is the tax-free limit?
On this desk: Tk 3,50,000 for a male resident; Tk 4,00,000 for female, senior, disabled or third gender; Tk 4,75,000 for a gazetted war-wounded freedom fighter.
Related guides
Start free return
Create a free account, enter your figures, and take an NBR-ready computation to etaxnbr.gov.bd.
Public guide compiled for taxpayers in Bangladesh. Confirm fees, dates and forms on nbr.gov.bd and etaxnbr.gov.bd. This software only calculates tax and prepares Excel. It does not issue any certificate.