Rate of Rebate: 

Allowable investment is – actual investment or 20% of total (taxable) income or Tk. 10,00,000/- whichever is less. Tax rebate amounts to 15% of allowable investment. 

 

Investment sector: 

** Life insurance premium.

** Contribution to Provident Fund of Government Officers.

** Contribution of employers and officers to recognized provident funds.

** Contribution to welfare fund and group insurance fund.

** Contribution paid to superannuation fund.

** Annual maximum investment of Tk 1 lakh 20 thousand in deposit pension scheme of any scheduled bank or financial institution.

** Maximum investment of five lakh taka in purchase of any securities.

** Shares of companies listed on Bangladesh Stock Exchange.

** Investment in stocks, mutual funds or debentures.

** Invest in Treasury Bonds approved by the Government of Bangladesh.

** Donations to national level organizations dedicated to preserving the memory of the Father of the Nation

** Donation to Zakat Fund.

** Donation to any charitable hospital approved by the National Board of Revenue. These include: Ahsania Cancer Hospital, ICDDRB, Savare Paralytic Treatment and    Rehabilitation Center ‘CRP’, Dhaka Ahsania Mission Cancer Hospital.

The five most common investment sectors are: Life Insurance, DPS, Savings Certificate, Provident Funds, Shares and Treasury Bonds.