VAT Calculator
Calculate Bangladesh VAT per NBR FY2026-27 rules. Supports 15%, 10%, 7.5%, 5%, 2.4%, 2% and custom rates.
VAT Calculator
Calculate Bangladesh VAT per NBR rules
📢 New Changes — FY2026-27
✅ Unchanged: Standard 15%, Restaurant 10%, Real Estate 3%, Medicine 2.4%, Fuel 2%
🆕 New: AC & Refrigerator (manufacturing) 7.5%
🔄 Changed: Turnover tax — 4% removed, fixed amount introduced
📅 Effective: July 1, 2026
Electronics, Furniture, Clothing, AC Restaurants
VAT Rate Reference (NBR 2026-27)
| Category | Rate | Examples |
|---|---|---|
| Standard Goods & Services (15%) | 15% | Electronics, Furniture, Clothing, AC Restaurants |
| Non-AC Hotel/Restaurant (10%) | 10% | Non-AC hotels, dessert shops, own-brand clothing stores |
| AC & Refrigerator — Manufacturing Stage (7.5%) | 7.5% | Air conditioners and refrigerators at manufacturing stage. Applicable until 2030. |
| Local Trading Stage Goods (5%) | 5% | Locally manufactured goods at trading stage |
| Real Estate/Land Development (3%) | 3% | Apartment sales, land development companies |
| Turnover Tax (New Rules FY2026-27) | 3% | Annual turnover under BDT 50 lakh — fixed NBR-set amount (capped at BDT 2,00,000) |
| Pharmaceutical/Medicine (2.4%) | 2.4% | Medicines, medical supplies |
| Fuel (Diesel/Petrol/Octane) (2%) | 2% | Diesel, kerosene, octane, petrol, furnace oil, LPG |
| VAT Exempt (0%) | 0% | Rice, wheat, pulses, education, healthcare, exports |
How to use?
- Pick a tab: Add VAT, Extract VAT, or Bulk Items.
- Enter the amount and select VAT category (rate).
- Tap 'Calculate' — VAT and total will appear instantly.
- Copy the result for your invoice or bookkeeping.
Frequently Asked Questions (FAQ)
What is the VAT rate in Bangladesh?+
Standard VAT in Bangladesh is 15%. From FY2026-27, reduced rates: AC/refrigerator manufacturing 7.5%, non-AC restaurants 10%, local trading 5%, real estate 3%, medicine 2.4%, fuel 2%.
How do I calculate VAT?+
VAT = Price × (Rate ÷ 100). Example: 15% VAT on ৳1000 = ৳150, total = ৳1150.
How do I extract VAT from a VAT-inclusive price?+
VAT = Price × Rate ÷ (100 + Rate). For ৳1150 with 15%: ৳1150 × 15/115 = ৳150 VAT, ৳1000 original.
Which goods are VAT-exempt?+
Rice, wheat, pulses, vegetables, raw fish/meat, education, healthcare and export goods are VAT-exempt.
What is the VAT rate on medicines?+
Pharmaceutical/medicine industry has a reduced VAT rate of 2.4% in Bangladesh.
Where can I see official NBR VAT rates?+
Visit the National Board of Revenue official site nbr.gov.bd and VAT & SD Act 2012 for the full list. | Finance Act 2026 (FY2026-27 effective July 1, 2026)
What is the VAT rate at restaurants in Bangladesh?+
AC restaurants charge 15% VAT; non-AC restaurants and hotels charge 10% VAT.
When is VAT registration mandatory?+
Turnover tax (3%) applies above BDT 30 lakh annually; full 15% VAT registration is mandatory above BDT 80 lakh.
Last updated: July 2026
VAT Rules in Bangladesh
VAT in Bangladesh is governed by the Value Added Tax and Supplementary Duty Act, 2012, administered by the National Board of Revenue (NBR). While most goods and services attract the 15% standard rate, several sectors enjoy reduced rates.
From FY2026-27, new turnover tax rules: 4% rate replaced by a fixed NBR-set amount (capped at BDT 2,00,000), applicable up to BDT 50 lakh turnover. Full 15% VAT registration is mandatory above BDT 80 lakh. Check nbr.gov.bd for the exact fixed amount.
Key VAT changes in FY2026-27 Budget: (1) AC and refrigerator manufacturing VAT reduced from 15% to 7.5% (until 2030). (2) All imported services now taxable at 15% (except First Schedule). (3) BIN registration now mandatory for bank accounts, trade licences, MFS merchant accounts, vehicle fitness. (4) 100% online VAT returns — physical visits to VAT offices phased out.
Note: Gold jewelry has a fixed VAT of BDT 2,500 per bhori (not a percentage) — check nbr.gov.bd for details.
VAT Formulas
- Add VAT: VAT = Price × Rate ÷ 100
- Extract VAT: VAT = Gross × Rate ÷ (100 + Rate)
VAT rates for restaurants, land, and medicine — quick guide
For VAT rates on specific goods or services, refer to NBR's VAT and SD Act 2012 and the annual Finance Act. Official rates are always updated at nbr.gov.bd.
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Source: National Board of Revenue (nbr.gov.bd), Ministry of Finance. VAT & SD Act 2012, Finance Act 2026 (FY2026-27, effective July 1, 2026).