Sanchaypatra tax and rules

Tax is deducted from your profit at source, before it is paid to you, under section 105 of the Income Tax Act 2023. You do not pay it separately.

The rate depends on your total Sanchaypatra holding across all certificates, not on a single certificate: 5% if the total is ৳5 lakh or less, and 10% if it is above. The rate applies to the whole profit.

This site's calculator follows this rule, which is the one published by the National Board of Revenue.

No source tax is deducted on Pensioner Sanchaypatra profit while your total investment is ৳5 lakh or less. Above that amount, 10% is deducted from the profit.

The FY2026-27 budget changed the status of tax withheld on Sanchaypatra profit: it is treated as an advance tax that can be adjusted when you file your annual income tax return. To claim an adjustment you need a TIN and a submitted return.

Reports disagree on whether the 5% rate for small holders also changes. Until it is settled in an official notice, this calculator uses the 5% and 10% rule published by the NBR.

• National Board of Revenue

Buying more than ৳10 lakh of Sanchaypatra requires an e-TIN and proof of income tax return submission (PSR). The threshold was lower before the FY2025-26 budget raised it.

Up to ৳10 lakh you can buy without showing a tax return. If you are close to the line, remember that the requirement applies to the purchase amount, so prepare the documents before you go to the office.

Each scheme has its own ceiling on how much one person can hold, and some schemes can only be bought in a single name.

Holdings of the 5-year, 3-month profit-based and Paribar schemes together may not exceed ৳50 lakh for one person or ৳1 crore in joint names. Paribar can only be bought in a single name, so its holdings count toward the single limit.

The scheme sheets do not say whether Pensioner and Post Office fixed-deposit holdings count toward this combined cap, so this site does not count them. Confirm with your issuing office if you hold large amounts across schemes.

Certificates are issued in fixed face values. The table shows the smallest face value of each scheme, and your purchase must be built from certificates of that kind, so it is a multiple of that amount. The Post Office fixed deposit is an account, so it has no face values.