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বিগত ১৪ বছরের আয়করের হার (ব্যক্তি করদাতার ক্ষেত্রে)
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| Assessment Year |
1st Slab (Income Tax Rates) |
2nd Slab (Income Tax Rates) |
3rd Slab (Income Tax Rates) |
4th Slab (Income Tax Rates) |
5th Slab (Income Tax Rates) |
Minimum Tax |
| 2003-2004 | On the first taka 90,000 of total income-Nil |
On the next taka 1,50,000 of total income-(10%) |
On the next taka 1,50,000 of total income-(15%) |
On the next taka 2,50,000 of total income-(20%) |
On the balance of total income-(25%) |
Tk. 1,200 |
| 2004-2005 | On the first taka 1,00,000 of total income-Nil |
On the next taka 2,00,000 of total income-(10%) |
On the next taka 2,50,000 of total income-(15%) |
On the next taka 3,50,000 of total income-(20%) |
On the balance of total income-(25%) |
Tk. 1,500 |
| 2005-2006 | On the first taka 1,00,000 of total income-Nil |
On the next taka 2,00,000 of total income-(10%) |
On the next taka 2,50,000 of total income-(15%) |
On the next taka 3,50,000 of total income-(20%) |
On the balance of total income-(25%) |
Tk. 1,500 |
| 2006-2007 | On the first taka 1,20,000 of total income-Nil |
On the next taka 2,50,000 of total income-(10%) |
On the next taka 3,00,000 of total income-(15%) |
On the next taka 3,50,000 of total income-(20%) |
On the balance of total income-(25%) |
Tk. 1,800 |
| 2007-2008 | On the first taka 1,50,000 of total income-Nil |
On the next taka 2,75,000 of total income-(10%) |
On the next taka 3,25,000 of total income-(15%) |
On the next taka 3,75,000 of total income-(20%) |
On the balance of total income-(25%) |
Tk. 2,000 |
| 2008-2009 |
On the first taka
|
On the next taka 2,75,000 of total income-(10%) |
On the next taka 3,25,000 of total income-(15%) |
On the next taka 3,75,000 of total income-(20%) |
On the balance of total income-(25%) |
Tk. 2,000 |
| 2009-2010 |
On the first taka |
On the next taka 2,75,000 of total income-(10%) |
On the next taka 3,25,000 of total income-(15%) |
On the next taka 3,75,000 of total income-(20%) |
On the balance of total income-(25%) |
Tk. 2,000 |
| 2010-2011 |
On the first taka |
On the next taka 2,75,000 of total income-(10%) |
On the next taka 3,25,000 of total income-(15%) |
On the next taka 3,75,000 of total income-(20%) |
On the balance of total income-(25%) |
Tk. 2,000 |
| 2011-2012 |
On the first taka |
On the next taka 3,00,000 of total income-(10%) |
On the next taka 4,00,000 of total income-(15%) |
On the next taka 3,00,000 of total income-(20%) |
On the balance of total income-(25%) |
Tk. 2,000 |
| 2012-2013 |
On the first taka |
On the next taka 3,00,000 of total income-(10%) |
On the next taka 4,00,000 of total income-(15%) |
On the next taka 3,00,000 of total income-(20%) |
On the balance of total income-(25%) |
Tk.. 3,000/-
|
| 2013-2014 | On the first taka 2,20,000 of total income-Nil Provided that, age=>65 of man, women 1st slab is 2,75,000 and handicapped person’s 1st slab is Tk. 3,50,000 |
On the next taka 3,00,000of total income-(10%) |
On the next taka 4,00,000of total income-( 15%) |
On the next taka 3,00,000of total income-(20%) |
On the balance of total income-(25%) |
Tk.. 3,000/- For 2,000/- For District 1,000/- For |
| 2014-2015 |
On the first taka |
On the next taka 3,00,000of total income-(10%) |
On the next taka 4,00,000of total income-(15%) |
On the next taka 5,00,000of total income-(20%) |
5th slab on the next Taka 30,00,000 of total income 25% and six slab On the balance of total income-(30%) |
Tk.. 3,000/- For 2,000/- For District 1,000/- For |
| 2015-2016 |
On the first taka |
On the next taka 4,00,000of total income-(10%) |
On the next taka 5,00,000of total income-(15%) |
On the next taka 6,00,000of total income-(20%) |
5th slab on the next Taka 30,00,000 of total income 25% and six slab On the balance of total income-(30%) |
Tk.. 5,000/- For 4,000/- For District 3,000/- For |
| 2016-2017 |
On the first taka |
On the next taka 4,00,000of total income-(10%) |
On the next taka 5,00,000of total income-(15%) |
On the next taka 6,00,000of total income-(20%) |
5th slab on the next Taka 30,00,000 of total income 25% and six slab On the balance of total income-(30%) |
Tk.. 5,000/- For 4,000/- For District 3,000/- For |
About Author
Md. Jahangir Alam
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