How this VAT split works
If the amount is net, VAT = amount × rate, and the bill is net + VAT. If the amount is already VAT-inclusive, net = amount ÷ (1 + rate) and VAT is the rest. Standard VAT in Bangladesh is 15%; truncated or reduced rates (5%, 7.5%, 10%) apply only where the NBR schedule says so.
৳1,000 net at 15%
VAT = ৳150, gross = ৳1,150. The same ৳1,150 entered as VAT-inclusive gives net ৳1,000 and VAT ৳150. Electricity and household gas on this site use 5% utility VAT — that is a different schedule, not this 15% shop rate. A 7.5% truncated line on ৳1,000 net is ৳75 VAT and ৳1,075 gross.
When this does not apply
Exempt or zero-rated supplies, Mushak truncated bases, and import VAT inside a customs cascade (see phone/laptop duty) are not this split. Confirm the code on the VAT return before you invoice. Income tax is a different tool: FY 2025–26.