The interim government has limited the scope in the new budget for legalising undisclosed money, while proposing an increase in the income tax threshold from the 2026–27 financial year.  Â
Unlike the outgoing financial year’s facilities made easy by the ousted Awami League regime to legalise undisclosed money, the interim government has toughened the conditions for investing undisclosed money in real estate sector, particularly through the purchase or construction of apartments and buildings.
As proposed in the new budget, investors will be allowed to pay a fixed amount penalty ranging from Tk 100 to Tk 2,000 for buying per square foot of flats, based on the locations of the properties, with money not earned from illegal sources.
For example, a penalty of Tk 2,000 per square foot has been proposed for buildings or apartments with a plinth area of over 2,000 square feet in Gulshan, Banani, Baridhara, Motijheel, Dilkusha areas of Dhaka, and Tk 1,800 per square foot for buildings or apartments with a plinth area of not more than 2,000 sqft in Gulshan, Banani, Baridhara, Motijheel, Dilkusha areas of Dhaka.
Besides, it has been proposed to set a tax of Tk 50 to Tk 900 taka per square foot depending on the area for the construction of buildings to get the same benefit.
In the new budget, the tax-free income threshold will remain at Tk3.5 lakh.
However, for assessment years 2026–27 and 2027–28, the ceiling will rise to Tk 3.75 lakh.
It was last raised in FY23–24 from Tk 3 lakh to Tk3.5 lakh for individual taxpayers.
Finance adviser Salehuddin Ahmed presented the 2025–26 budget , marking the first for the interim government.
