Our team members

Group 2
Potential of Personal Income Tax in Bangladesh
SCOPE OF THE
STUDY
METHODOLOGY
 Primary Source

 Secondary Source

 Data collected from the

internal report.

 From the books and pdf.

 Collected the journals.

 Different books, research

papers, manuals, etc.
related to the topic.
 LITERATURE REVIEW

LITERATURE REVIEW

 
  DISCUSSION

Personal tax-free income for male

taxpayers from Tk 2 lakh 50
thousand tk and for female
taxpayers and above 65 years of age
from Tk 3 lakh tk

.
Digressive Tax rate applicable only for
personal income
1. Medical allowance

2. House rent allowance

3. Rent free accommodation

4. Conveyance allowance

5. Transport facilities
6. Interest on RPF

Income from salary

Income from
interest on
securities

K
Tax exempt
Lsecurities
government Zero coupon bond
Debentures
L n
Taxable government
D
securities
R
F A
1. The assesse is the owner of that property.

2. The property must consist of house, buildings and/or

land.

3. The property may be used for any purpose except

used by the owner for the purpose of running his
business or profession.
 Income from Agriculture

s e

i a
Agriculture refers to the
product or goods through r
the growing plants animals
and other life forms. It is
the forth head of income. t d

.
Income
from
business
and
profession
Income from Capital Gain

Tax rate for individual:

1. If assesse sale his capital asset within

five years the regular digressive system
tax rate will be follow.
2. If assesse sale his capital asset after five
years tax payable on the capital gain at the
rate applicable to his total income including
the capital gains or tax rate of 15% on the
capital gain whichever is lower
 Chargeability of tax on
dividend:
For nonresident
foreign 30% TDS is
applicable.  Dividend from public
Income from other sources limited company’s and
Tax exemption
private limited
up to 25000 company’s ordinary or
preference share and
taka.
dividend, for resident or
nonresident Bangladesh
10% TDS applicable.

 For any company 20%

TDS is applicable.
 Findings

33.48 32.92
32.64% % %
25% 33.33%

34.56%

50% 55%
34.56%
70%
75% 78%

100%
100%

2014-15 2015-16 2016-17 2017-18 2018-19

 Recommendation

03

02 04
Steps that citizen
should take
Steps that Gov
Should take should take
necessity steps

01 Need Encourge Others 05

Improvement.
 Conclusion

Personal income tax is so much important for a developing country like Bangladesh.
Without personal income tax we cannot think of improving the country. Not only has the
development of the country but also the personal income tax helped us in many ways.
Such as government collect huge amount of revenue by personal income tax as well as
personal income tax prevents people from earning illegally. Also personal income tax
reduces the inequalities between rich and poor people it is also increasing a country’s
economic growth as well as economic development.
X
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