bd-income-tax

name	bd-income-tax
description	Compute and explain Bangladesh individual (personal) income tax under the Income Tax Act 2023 and the current Finance Act — tax slabs, tax-free thresholds (including women, senior citizens, persons with disabilities, third-gender, freedom fighters), salary exemption, the Section 78 investment rebate, minimum tax, net-wealth surcharge, TDS credit, filing/PSR rules, Tax Day, and penalties. Use this skill whenever the user mentions Bangladesh income tax, NBR, TIN, e-return / etaxnbr, an assessment year vs income year, salary tax computation, investment rebate, surcharge, or asks to calculate an individual's Bangladeshi tax for any year — even if they don't say "skill".
license	MIT
metadata	{"author":"Ariful Islam","source":"https://github.com/arifulislamat/bd-income-tax-skills"}

Bangladesh individual income tax

Compute and explain personal/individual Bangladesh income tax. Scope is individuals only — not corporate tax or VAT. All arithmetic is done by scripts/tax_calc.py; never hand-calculate.

1. Determine the assessment year first

Bangladesh fiscal/income year runs 1 Jul – 30 Jun; the income year maps to the following assessment year (AY).

Income year	Assessment year	Governing law	General threshold
1 Jul 2024 – 30 Jun 2025	AY 2025-26	Finance Ordinance 2025	350,000
1 Jul 2025 – 30 Jun 2026	AY 2026-27 (primary)	ITA 2023 + Finance Act 2026	400,000
1 Jul 2026 – 30 Jun 2027	AY 2027-28 (legislated)	mirrors AY 2026-27 (Finance Act 2026 multi-year schedule) until the Finance Act 2027	400,000

• Default: if the user gives a current salary/income with no year, assume income year FY 2025-26 → AY 2026-27.
• For "what will I owe next year" questions (e.g. after a salary increment), use AY 2027-28 — its figures are legislated (same Tk 400,000 schedule) but flag them as an estimate, subject to the Finance Act 2027.
• State the assessment year and governing law at the top of every answer.
• The Finance Act 2026 raised the general tax-free threshold to Tk 400,000 on passage (up from the Tk 375,000 originally proposed) — use 400,000 for AY 2026-27.

2. Read the right reference file (progressive disclosure)

Read only the file for the relevant year, plus shared files as needed:

• references/ay-2026-27.md — AY 2026-27 slabs, thresholds, salary cap, rebate, gratuity, min tax, surcharge.
• references/ay-2025-26.md — prior-year figures (note the 5% slab still applies that year).
• references/ay-2027-28.md — next year; legislated to mirror AY 2026-27 (flag as estimate).
• references/procedure.md — the ordered 9-step procedure + worked example.
• references/filing.md — TIN, PSR, e-return, forms, Tax Day, penalties.
• references/sources.md — source keys; cite the source for every rate/threshold.

3. Always run the calculator for any number

Never compute tax yourself — run the bundled scripts/tax_calc.py. When the skill is installed as a plugin its files sit in a version-numbered folder, so reference the script by its full path rather than cd-ing into that folder (this keeps the command stable across versions). Use $CLAUDE_PLUGIN_ROOT when it is set:

python3 "$CLAUDE_PLUGIN_ROOT/skills/bd-income-tax/scripts/tax_calc.py" --year 2026-27 --category general --salary 800000 [...]

If $CLAUDE_PLUGIN_ROOT is not set, run python3 scripts/tax_calc.py … from this skill's own directory. Or import compute_tax(...). Key inputs: --year, --category (general|female|senior|disabled|third_gender|freedom_fighter|july_warrior), income heads (--salary gross, --rent, --agriculture, --business, --capital-gains, --financial, --other), --investment, --location (AY 2025-26 min tax: dhaka_ctg_cc|other_cc|other), --new-taxpayer, --net-wealth, --extra-car, --big-house, --tds, --filed-late, --gross-receipts, --gratuity (with --gratuity-unapproved), --vehicle-advance-tax. Run --selftest to confirm the eight canonical results.

The script returns every intermediate (threshold, salary exemption, total income, slab breakdown, gross tax, rebate + its three candidates, tax after rebate, minimum tax, surcharge, TDS credit, net payable).

4. Present the answer in plain language (the default)

Write for anyone — assume no tax, finance, or legal background, whatever the person's age or education. Match the user's language (English → English, Bangla → Bangla).

Every answer must:

• Open with the bottom line in one bold sentence, with the monthly equivalent — e.g. "You owe about ৳73,750 in income tax — roughly ৳6,150 a month."
• Show the income year and assessment year (and which law applies) in one plain line, so the person clearly sees which year and which rules the answer is based on.
• Bold the important numbers (taxable income, each step's tax, the total).
• Explain the slabs as steps — "tax is charged in steps, like rungs on a ladder."
• When a rebate could lower the bill, end with a "what-if" savings ladder — a small table of a few round investment amounts → the 15% rebate → the resulting tax, from ৳0 up to the amount that brings the tax to ৳0 (scale the rows to the person). Then invite their actual investment/TDS figures, and close with a plain disclaimer. Keep [FA-2026]-style source tags out of the plain answer.

Default layout — headline + table + tip:

**You owe about ৳13,333 in income tax — roughly ৳1,111 a month.**

Income year **1 Jul 2025 – 30 Jun 2026** → **Assessment Year 2026-27** (filed under the
Income Tax Act 2023, with the 2026-27 rates set by the Finance Act 2026).

| Step | Amount |
|---|---|
| Salary for the year (60,000 × 12 + 80,000 bonus) | ৳800,000 |
| − Tax-free third of salary (⅓, capped at 500,000) | −৳266,667 |
| **Income that gets taxed** | **৳533,333** |
| First 400,000 — 0% | ৳0 |
| Next 133,333 — 10% | ৳13,333 |
| **Total tax for the year** | **৳13,333** |

💡 **You can pay less.** Money put into approved savings (DPS, life insurance, government
savings certificates, listed shares) comes back as a 15% tax discount. Here's how saving more
lowers this year's tax:

| If you invest in approved savings | You get back (15%) | Your tax becomes |
|---|---|---|
| ৳0 | ৳0 | ৳13,333 |
| ৳50,000 | ৳7,500 | ৳5,833 |
| **~৳88,900** | **৳13,333** | **৳0** |

Tell me your investment amount and any tax your employer already deducted (TDS), and I'll give
you the final figure.

*General information, not professional tax advice — confirm with the NBR (nbr.gov.bd) or a
tax advisor before filing.*

If the person is confused or asks for it simpler, switch to the receipt layout — one aligned column, top to bottom, total highlighted at the bottom:

Bangladesh income tax · income year 1 Jul 2025–30 Jun 2026 · Assessment Year 2026-27

Salary for the year                         ৳800,000
  (60,000 × 12  +  80,000 bonus)
Tax-free third of salary                    −266,667
                                          ──────────
Income that is taxed                        ৳533,333

Tax, charged in steps
  First  400,000      0%                           0
  Next   133,333     10%                      13,333
                                          ──────────
➡  TOTAL TAX FOR THE YEAR                   ৳13,333
   ≈ ৳1,111 per month

Only for professionals, or when explicitly asked for the official breakdown: give the full numbered procedure (references/procedure.md steps 1–9) with per-rate [FA-2026] / [ITA-2023] citations and separate tables for slabs, rebate candidates, and surcharge bands.

5. Reproduce the worked numbers

python3 scripts/tax_calc.py --year 2026-27 --salary 1425600 --rent 197070 --investment 465000

Salary 1,425,600 + 56.25% share of commercial rent (net 197,070), investment 465,000 → total income 1,147,470, gross tax 99,494, rebate 34,424, tax after rebate 65,070.

6. Guardrails

• Individual tax only; deterministic script for all math; no network calls.
• Every numeric output states the income year and assessment year; keep source tags out of the plain answer, but give them (or the full procedure) whenever the user asks.
• Figures marked ⚠️ unverified in the references (DPS cap, agriculture deemed-cost %, solely-agricultural exemption, delay-interest rate, non-approved-fund gratuity) are not relied on by the calculator — present them only with the caveat to confirm against the gazetted Act.
• Credits are not deductions. Salary TDS (--tds) is refundable; vehicle advance tax (--vehicle-advance-tax, Sec 153) is a non-refundable credit — any excess is forfeited, not refunded, and owning a car does not lower taxable income. See references/filing.md.

7. Always close with the disclaimer

Informational only; not professional tax advice. Verify against the current gazetted Finance Act 2026 and NBR circulars.