bd-income-taxlisted

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".
arifulislamat/bd-income-tax-skills · ★ 3 · AI & Automation · score 79

Install: claude install-skill 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 Bill 2026 | 375,000 | - **Default:** if the user gives a current salary/income with no year, assume income year FY 2025-26 → **AY 2026-27**. - **State the assessment year and governing law at the top of every answer.** - Note that FY 2026-27 is still a **Finance Bill** (placed 11 Jun 2026) until gazetted as the Finance Act 2026 — say so. ## 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, min tax, surcharge. - `references/ay-2025-26.md` — prior-year figures (note the 5% slab still applies that year). - `references/procedure.md` — the ordered 9-step procedure + worked example. - `references/filing.md` — TIN, PSR, e-return, forms, Tax Day, penalties. - `references/sources.md` — sour