Reflects the Finance Act 2026 slab structure for income year 2026-27. Verified against NBR's Finance Act text and a professional-services summary published July 2026. Last checked September 2026, see how we verify figures on Methodology & Sources.
How this calculator works
Gonona BD applies the National Board of Revenue's (NBR) progressive slab structure for income year 2026-27, the period running from July 2026 to June 2027. If you enter your gross salary, the tool first removes the standard salary exemption (the lower of one-third of your salary or BDT 500,000) to estimate taxable income, similar to how employers calculate it for TDS purposes. It then applies your category's tax-free threshold and the current slab rates, and subtracts any eligible investment rebate. This is a genuinely free tool: no account, no email address, and no payment is ever required to use it.
Tax-free thresholds by category (income year 2026-27)
The Finance Act 2026 raised the general threshold higher than originally proposed in the June 2026 budget speech, and set different thresholds for other categories. These are the figures this calculator uses:
| General taxpayer | BDT 400,000 |
| Woman / senior citizen (65+) | BDT 450,000 |
| Person with disability / third-gender taxpayer | BDT 525,000 |
| Gazetted war-wounded freedom fighter / gazetted July fighter | BDT 550,000 |
A parent or legal guardian of a person with disability gets an extra BDT 50,000 added to their own applicable threshold for each such dependent. Enter the number of dependents above to include this automatically.
Current NBR tax slabs (2026-27)
Once income passes the tax-free threshold, the excess is taxed progressively. Each slab's rate applies only to the portion of income that falls inside it, not to your whole income, which is the single most common misunderstanding people have about this calculation.
| Tax-free amount (your category) | 0% |
| Next BDT 300,000 | 10% |
| Next BDT 400,000 | 15% |
| Next BDT 500,000 | 20% |
| Next BDT 2,000,000 | 25% |
| Remaining balance | 30% |
Worked example
Take a general taxpayer with a taxable income of BDT 1,000,000 for the year. The first BDT 400,000 is tax-free. The next BDT 300,000 is taxed at 10%, which is BDT 30,000. The next BDT 300,000 (the remaining amount up to 1,000,000) falls in the 15% band, which is BDT 45,000. Total tax before any rebate: BDT 75,000. If that person also invests BDT 100,000 a year in a DPS and other qualifying instruments, the investment rebate (10% of investment, capped at 3% of income or BDT 750,000, whichever is lowest) works out to BDT 10,000, bringing the final tax payable down to BDT 65,000.
Freelance and content-creation income is now exempt
One of the more significant changes in the Finance Act 2026 is that income from freelancing and content creation is now exempt from income tax entirely. Previously, this income was taxed like any other income once it crossed the tax-free threshold. Similarly, foreign remittances received through official banking channels remain completely tax-exempt and earn a 2.5% government cash incentive (calculate payout on our Currency & Remittance Calculator). If freelancing or foreign remittance is your primary income, leave that portion out of the "other income" field above.
Filing your return: TIN, e-Return, and the new early-filing rebate
Once you know roughly what you owe, filing itself is largely digital. You'll need a TIN (Taxpayer Identification Number), issued free by NBR's e-TIN system, and most individual taxpayers can now file through NBR's e-Return portal without visiting a tax office in person. The Finance Act 2026 introduced a new incentive: filing within the two months before the due date now earns a rebate of 5% of your tax liability, capped at BDT 25,000. Filing very late, on the other hand, now carries an additional tax charge rather than just a flat penalty, so there's more reason than before to file early.
The investment rebate, explained
NBR encourages long-term saving by offering a tax rebate on qualifying investments. Common examples include a DPS, government savings certificates (Sanchayapatra), life insurance premiums, provident fund contributions, and listed shares or mutual funds. The Finance Act 2026 tightened this rebate slightly: it's now the lowest of three limits: 3% of your total income, 10% of your eligible investment (down from 15% previously), or BDT 750,000 (down from BDT 1,000,000 previously). Enter your annual investment amount above to see how much it reduces your tax.
বাংলা নির্দেশিকা: ২০২৬-২৭ করবর্ষে এনবিআর আয়কর হিসাব নিয়ম
জাতীয় রাজস্ব বোর্ড (এনবিআর) অর্থ আইন ২০২৬ অনুযায়ী করপদ্ধতিতে বেশ কিছু পরিবর্তন এনেছে। সাধারণ বেতনভোগী চাকরিজীবীদের ক্ষেত্রে মোট বেতন থেকে মূল বেতন ও ভাতার মোট অঙ্কের ১/৩ অংশ অথবা ৫,০০,০০০ টাকার মধ্যে যেটি কম, সেটি সাধারণ অব্যাহতি (Exemption) হিসেবে বাদ দিয়ে নিট করযোগ্য আয় নির্ধারণ করা হয়। সঞ্চয়পত্র, ডিপিএস বা অনুমোদিত খাতে বিনিয়োগ থাকলে সর্বোচ্চ ১০% হারে বা মোট করযোগ্য আয়ের ৩% পর্যন্ত কর রেয়াত সুবিধা পাওয়া যায় (সঞ্চয়পত্রের বিস্তারিত মুনাফা দেখতে দেখুন সঞ্চয়পত্র ক্যালকুলেটর এবং ডিপিএসের জন্য DPS ক্যালকুলেটর)। এছাড়া আয়কর রিটার্নের এ-চালানে টাকার অঙ্ক কথায় লিখতে ব্যবহার করুন Amount to Words (কথায় রূপান্তর) এবং ব্যক্তিগত গাড়ির অগ্রিম আয়কর (Section 153 AIT) হিসাব করতে দেখুন বিআরটিএ ফি ক্যালকুলেটর।
FAQ (সচরাচর জিজ্ঞাসা)
- What is the tax-free income limit for 2026-27?
- BDT 400,000 for general taxpayers, BDT 450,000 for women and senior citizens (65+), BDT 525,000 for persons with disability or third-gender taxpayers, and BDT 550,000 for gazetted freedom fighters and gazetted July fighters.
- ২০২৬-২৭ অর্থবছরে করমুক্ত আয়ের সীমা কত?
- সাধারণ করদাতাদের জন্য ৪ লাখ টাকা, নারী ও সিনিয়র সিটিজেনদের জন্য ৪.৫ লাখ টাকা, প্রতিবন্ধী ও তৃতীয় লিঙ্গের করদাতাদের জন্য ৫.২৫ লাখ টাকা এবং মুক্তিযোদ্ধাদের জন্য ৫.৫ লাখ টাকা।
- Is there a minimum tax I have to pay anyway?
- If your income is above the tax-free threshold, a flat minimum tax of BDT 5,000 generally applies even if your calculated tax comes out lower, with some location and income-source exceptions.
- How is the investment tax rebate calculated?
- It's the lowest of: 3% of your total income, 10% of your eligible investment, or BDT 750,000, whichever is smallest. Both the investment percentage and the cap were reduced by the Finance Act 2026.
- অনলাইনে ই-রিটার্ন (e-Return) জমা দেওয়ার নিয়ম কী?
- এনবিআরের অফিসিয়াল ই-রিটার্ন পোর্টাল (etaxnbr.gov.bd) ব্যবহার করে ঘরে বসেই টিআইএন (TIN) দিয়ে অনলাইনে আয়কর রিটার্ন জমা দেওয়া যায়। সময়মতো রিটার্ন জমা দিলে বিশেষ রেয়াত সুবিধা রয়েছে।
- Do freelancers and content creators pay income tax in Bangladesh?
- No, not anymore. The Finance Act 2026 exempted freelance and content-creation income from income tax entirely. It was taxable before this change.
- Is this calculator really free?
- Yes. Every calculator on Gonona BD, including this one, is free to use, with no account, no email address, and no payment required.