• The National Board of Revenue (NBR) is the central authority for tax administration in Bangladesh. It was established by President’s Order No. 76 of 1972.  Administratively, it is under the Internal Resources Division (IRD) of the Ministry of Finance (MoF). MoF has 4 Divisions, headed by 4 permanent Secretaries to the Government, namely, the Finance Division the Internal Resources Division (IRD), the Banking Division and the Economic Relations Division (ERD). The Secretary, IRD is the ex-officio Chairman of NBR. NBR is responsible for formulation and continuous re-appraisal of tax-policies and tax-laws, negotiating tax treaties with foreign governments and participating in inter-ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration.

    The main responsibility of NBR is to collect domestic revenue (primarily, Import Duties and Taxes, VAT and Income Tax) for the government.  Other responsibilities include administration of all matters related to taxes, duties and other tax producing fees. Under the overall control of IRD, NBR administers the Excise, VAT, Customs and Income-Tax services consisting of 3434 officers of various grades and 10195 supporting staff positions (Approved set up as on 09 Feb., 2000 AD).

  • Income Tax at a Glance: Among direct taxes, income tax is one of the main sources of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay”- is the basic principle of charging income tax. It aims at ensuring equity and social justice.
  • Sources of Income : For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are as follows :
    • Salaries
    • Interest on securities
    • Income from house property
    • Income from agriculture
    • Income from business or profession
    • Capital gains
    • Income from other sources.
  • Tax Rate (Assessment Year- 2016-2017) : Other than Company :
    For individuals (other than female taxpayers, senior taxpayers of 65 years and above and retarded taxpayers), tax payable for the
    First 2,50,000/- Nil
    Next 4,00,000/- 10%
    Next 5,00,000/- 15%
    Next 6,00,000/- 20%                                                                                                                                                                                         Next 30,00,000/- 25%                                                                                                                                                                                       Rest Amount 30%
  • For female taxpayers, senior taxpayers of age 65 years and above, tax payable for the
    First 3,00,000/- Nil
    Next 4,00,000/- 10%
    Next 5,00,000/- 15%
    Next 6,00,000/- 20%                                                                                                                                                                                         Next 30,00,000/- 25%                                                                                                                                                                                        Rest Amount 30%
  • For retired taxpayers, tax payable for the
    First 3,00,000/- Nil
    Next 4,00,000/- 10%
    Next 5,00,000/- 15%
    Next 6,00,000/- 20%                                                                                                                                                                                         Next 30,00,000/- 25%

Minimum tax for any individual assessee is Tk. 5,000

  • Non-resident Individual 25%(other than non-resident Bangladeshi)