12/06/2026
Action Required: Complete Eligible Investments by June 30, 2026, to Maximize Tax Rebates
To help everyone maximize their tax savings for the current income year (2025-2026), please find a practical example of how to calculate taxable income and the maximum allowable investment rebate below.
CRITICAL DEADLINE: To claim tax rebates for this income year, all eligible investments and donations must be completed on or before June 30, 2026.
Practical Example (Salary + FDR Income)
Let’s look at a simple calculation for an employee who has both a fixed monthly salary and interest income from a Fixed Deposit Receipt (FDR):
Step 1: Calculate Total Income
Annual Salary Income: Tk. 9,000,000
Annual FDR Interest Income: Tk. 300,000
Total Gross Income: Tk. 1,200,000
Step 2: Determine Taxable Income
Per the current tax rules, we deduct 1/3 of total income or Tk. 500,000 (whichever is lower).
1/3 of Total Income = 400,000
Since Tk. 400,000 is lower than Tk. 500,000, we deduct Tk. 400,000.
Taxable Income = 1,200,000 - 400,000 = 800,000
Step 3: Calculate the Target Investment Amount
To claim the maximum possible tax rebate, you must invest 20% of your Taxable Income into approved sectors.
Required Investment = 800,000 x 20% = 160,000
Conclusion: In this scenario, the taxpayer must invest at least Tk. 160,000 in approved sectors (such as DPS, Govt. Bonds, Stock Market, or Life Insurance) by June 30, 2026 to clear the threshold for maximum rebate benefits.
Approved Investment & Donation Channels
You may allocate your funds across the following statutory sectors to qualify for the rebate:
Savings & Insurance: Life insurance premiums, DPS/Monthly Savings Schemes (Max Tk. 120,000), and Government Recognized Provident Funds.
Capital Markets & Securities: BSEC-listed securities, Treasury bills, Government bonds, and Sanchayapatra (Max Tk. 500,000).
Approved Donations: Zakat funds, the Liberation War Museum, and NBR-approved charitable organizations or hospitals.
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