Residents
including non-resident Bangladeshi
|
Total income
|
Tax rate
|
|
First Tk. 300,000*
|
Nil
|
|
Next Tk. 100,000
|
5%
|
|
Next Tk. 300,000
|
10%
|
|
Next Tk. 400,000
|
15%
|
|
Next Tk. 500,000
|
20%
|
|
On the balance
|
25%
|
*Initial
exemption limit for:
—
women and senior
citizens aged 65 years or above it is Tk. 350,000,
—
physically
challenged persons it is Tk. 450,000, and
—
gazetted
war-wounded freedom fighters it is Tk. 475,000.
In
case of parent/legal guardian of a physically challenged person, he/she (only
one assessee if father and mother both are taxpayer) will get a further initial
exemption of Tk. 50,000 in addition to above limit.
All taxpayers
who will file their tax return first time through
online will enjoy tax rebate of
Tk. 2,000.
Please
see section 3.2 for the definition of resident.
Non-residents
Non-residents other than Bangladeshi non-residents shall pay tax
on the total income at the rate of 30%.
Minimum tax payable
Minimum tax payable by an assessee is as follows:
|
Location
|
Minimum tax
|
|
Within Dhaka and Chattogram City Corporation
|
Tk. 5,000
|
|
Any other City Corporation
|
Tk. 4,000
|
|
Other than City Corporation
|
Tk. 3,000
|
