Tax Slabs, Tax-Free Limits, Investment Rebates & Surcharge Tables (2026-2027)
Approved tax rates and statutory rules published by National Board of Revenue (NBR) for AY 2026-2027.
Tax-Free Thresholds
General Taxpayer (Male)
Tax-free income threshold is ৳4,00,000 for regular male taxpayers.
৳ 400,0000% tax threshold
Female & Senior Citizens (65+)
Tax-free income threshold is ৳4,50,000 for female & senior citizens aged 65 and above.
৳ 450,0000% tax threshold
Third Gender & Disabled Taxpayers
Tax-free threshold is ৳5,25,000 for third gender and physically challenged individual taxpayers.
৳ 525,0000% tax threshold
Gazetted Freedom Fighters & July Warriors
Tax-free threshold is ৳5,50,000 for gazetted injured freedom fighters and registered July warriors.
৳ 550,0000% tax threshold
Parents/Guardians of Disabled Dependents: Tax-free threshold increases by ৳50,000 for each physically/mentally disabled child or dependent.
Individual Income Tax Slabs & Rates
| Taxable Income Bracket | Tax Rate (%) |
|---|---|
| First ৳4,00,000 (Tax Free Limit) | 0% (Nil) |
| Next ৳3,00,000 | 10% |
| Next ৳4,00,000 | 15% |
| Next ৳5,00,000 | 20% |
| Next ৳20,00,000 | 25% |
| Remaining Taxable Balance | 30% |
Minimum Tax (Section 163): Standard minimum tax for all individual taxpayers exceeding the tax-free limit is ৳5,000 nationwide. First-time taxpayers pay a reduced minimum tax of only ৳1,000 in their first filing year.
Investment Tax Rebate (Section 78 & Schedule 6 Part 3)
Criterion (A)
৩% (০.০৩)
3% of Net Regular Taxable Income
Criterion (B)
১০% (০.১০)
10% of Total Allowable Investment
Criterion (C)
৭,৫০,০০০ ৳
Statutory Maximum Rebate Ceiling
The lowest amount among these 3 criteria will be directly deducted as tax rebate from your gross payable income tax.
Major Allowable Investment & Donation Categories:
Deposit Pension Scheme (DPS): Annual max up to ৳1,20,000
Life Insurance premium or Deferred Annuity payments
Recognized Provident Fund (GPF / RPF / CPF) contributions
Government securities & Treasury bonds (up to ৳5,00,000)
New investments in listed company shares / mutual funds
Benevolent fund and group insurance contributions
Donations to approved Zakat Funds
Donations to national level charitable organizations & Liberation War Museum
Donations to icddr,b & CRP Savar
Net Wealth Surcharge (Section 167)
| Net Wealth Bracket | Surcharge Rate |
|---|---|
| Up to ৳4 Crore (0%) | 0% |
| ৳4 Crore to ৳10 Crore (or >1 car / 8,000 sq ft house) (10%) | 10% |
| ৳10 Crore to ৳20 Crore (20%) | 20% |
| ৳20 Crore to ৳50 Crore (30%) | 30% |
| Above ৳50 Crore (35%) | 35% |
* Note: If net wealth is below ৳4 Crore but taxpayer owns more than 1 motor car or house property exceeding 8,000 sq ft, 10% surcharge applies.
Environmental Surcharge (From 2nd Motor Car)
| Engine Displacement (CC / kW) | Environmental Surcharge |
|---|---|
| Up to 1500cc | ৳ 25,000 |
| 1501 - 2000cc | ৳ 50,000 |
| 2001 - 2500cc | ৳ 75,000 |
| 2501 - 3000cc | ৳ 150,000 |
| 3001 - 3500cc | ৳ 200,000 |
| Above 3500cc | ৳ 350,000 |
* Electric Vehicles (EVs) are completely exempted from environmental surcharge.
Filing Timeline, e-Return Rebate & Delay Fines
5% Tax Incentive
1 July – 30 September 2026
Enjoy 5% rebate (up to ৳25,000) on assessed tax as state timely filing incentive.
Regular Filing Period
1 October – 31 December 2026
Regular statutory filing window without extra late penalties or incentives.
Voluntary Late (2%)
1 January – 31 March 2027
2% of net tax or ৳3,000 (whichever is higher) payable as late surcharge.
Voluntary Late (5%)
1 April – 30 June 2027
5% of net tax or ৳5,000 (whichever is higher) payable as late surcharge.