Which sources are used?
Separate, dated sets of labour and tax rules drive the calculators. Amounts remain unrounded internally and round to taka for display. Secondary and unresolved rules are never labelled official.
labour-2026
Last checked: 2026-11-12
tax-ay2026-27
Last checked: 2026-11-13
- Finance Act 2026 as passed on 29 June 2026 (Daily Star, TBS, Dhaka Tribune reports)
- Practitioner briefings on the Finance Act 2026 (Tuhin & Partners, Roy Law Nexus, BPR Global)
- PwC Worldwide Tax Summaries, Bangladesh, Individual (reviewed 31 July 2026)
What remains unresolved?
- Resignation boundaries at exactly 3 and 10 years; one rate versus progressive rates.
- Daily wage divisor 30 or 26; leave encashment basis; overtime divisor 208.
- Finance Act 2026 gazette, NBR circulars, late-filing rebate and asset statement threshold.
- Gratuity limits, PF five-year wording and WPPF treatment.
- Officer presets against real letters; native Bangla review.
Download every rule in one file (JSON)
labour-2026: rule inventory
dayWageDivisor · open
{
"value": {
"default": 30,
"options": [
30,
26
]
},
"status": "open"
}unpaidSalaryDivisor · secondary
{
"value": 30,
"status": "secondary"
}leavePricing · open
{
"value": "gross",
"status": "open",
"cite": "s.11"
}gratuity · official
{
"value": {
"daysPerYear": 30,
"daysPerYearLong": 45,
"longServiceAboveMonths": 120,
"roundUpRemainderAboveMonths": 6,
"minCompletedYears": 1
},
"status": "official",
"cite": "s.2(10)"
}paymentDeadline · official
{
"value": {
"workingDays": 30,
"weekend": [
5,
6
]
},
"status": "official",
"cite": "s.123(2)"
}overtimeRate · official
{
"value": {
"multiplier": 2
},
"status": "official",
"cite": "s.108"
}overtimeHoursPerMonth · secondary
{
"value": 208,
"status": "secondary",
"cite": "Rule 102"
}maternity · official
{
"value": {
"days": 120,
"dailyDivisor": 26,
"minServiceMonths": 6,
"maxLivingChildren": 1
},
"status": "official",
"cite": "s.46, s.48(2)"
}tax-ay2026-27: rule inventory
employmentExemption · secondary
{
"value": {
"fraction": 0.3333333333333333,
"cap": 500000
},
"status": "secondary",
"cite": "6th Sch. Pt 1"
}thresholds · secondary
{
"value": {
"general": 400000,
"womanOrSenior": 450000,
"disabilityOrThirdGender": 525000,
"freedomFighter": 550000
},
"status": "secondary",
"cite": "Finance Act 2026"
}parentOfDisabledExtra · secondary
{
"value": 50000,
"status": "secondary",
"cite": "Finance Act 2026"
}bands · secondary
{
"value": [
{
"width": 300000,
"rate": 0.1
},
{
"width": 400000,
"rate": 0.15
},
{
"width": 500000,
"rate": 0.2
},
{
"width": 2000000,
"rate": 0.25
},
{
"width": null,
"rate": 0.3
}
],
"status": "secondary",
"cite": "Finance Act 2026"
}rebate · secondary
{
"value": {
"incomeRate": 0.03,
"investmentRate": 0.1,
"cap": 750000
},
"status": "secondary",
"cite": "s.78"
}minimumTax · secondary
{
"value": {
"general": 5000,
"firstTime": 1000
},
"status": "secondary",
"cite": "Finance Act 2026"
}filingWindows · secondary
{
"value": [
{
"id": "early",
"from": "2026-07-01",
"to": "2026-09-30",
"effect": {
"kind": "rebate",
"rate": 0.05,
"cap": 25000
}
},
{
"id": "normal",
"from": "2026-10-01",
"to": "2026-12-31",
"effect": {
"kind": "normal"
}
},
{
"id": "late1",
"from": "2027-01-01",
"to": "2027-03-31",
"effect": {
"kind": "surcharge",
"rate": 0.02,
"min": 3000
}
},
{
"id": "late2",
"from": "2027-04-01",
"to": "2027-06-30",
"effect": {
"kind": "surcharge",
"rate": 0.05,
"min": 5000
}
},
{
"id": "overdue",
"from": "2027-07-01",
"to": null,
"effect": {
"kind": "surcharge",
"rate": 0.1,
"min": 5000
}
}
],
"status": "secondary",
"cite": "s.174"
}approvedGratuityExemptCap · secondary
{
"value": 25000000,
"status": "secondary",
"cite": "6th Sch. Pt 1 cl. 6"
}recognisedPfExemptAfterYears · secondary
{
"value": 5,
"status": "secondary",
"cite": "2nd Sch. Pt 3"
}