100+ Free NBR ITP Practice Questions

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2026 Statistics

Key Facts: NBR ITP Exam

100

Written Marks

NBR Circular

3 hours

Exam Time

NBR

Tk. 335

Exam Fee

NBR (incl. fees)

50%

Passing Marks

NBR Board

Act 2023

Core Legislation

Ministry of Law

Viva Voce

Final Stage

NBR Interview Board

The NBR ITP exam requires passing a written examination (100 marks or 80 marks) and a viva voce (oral exam). It costs Tk. 335 and runs for 3 hours. It is administered by the National Board of Revenue in Bangladesh. The syllabus focuses heavily on the new Income Tax Act 2023, VAT rules, Gift Tax, accounting foundations, heads of income (salary, business, rent, etc.), and practical tax liability computations.

Sample NBR ITP Practice Questions

Try these sample questions to test your NBR ITP exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which Act is the primary legislation governing income taxation in Bangladesh for the assessment year 2024-2025 and onwards?

A.The Income Tax Ordinance, 1984

B.The Income Tax Act, 2023

C.The Direct Taxes Code, 2012

D.The Finance Act, 2020

Explanation: The Income Tax Act, 2023 was passed by the Parliament of Bangladesh to replace the decades-old Income Tax Ordinance, 1984. It aims to modernize, simplify, and align tax laws with international best practices. It governs the administration and collection of income taxes from the assessment year 2024-2025 onwards.

2Under the Income Tax Act 2023, what is the standard duration of an assessment year?

A.A period of 12 months starting from January 1

B.A period of 12 months starting from July 1

C.A period of 9 months starting from October 1

D.A period of 12 months starting from April 1

Explanation: In Bangladesh, the assessment year is defined as the period of 12 months commencing on the first day of July every year. This corresponds to the national fiscal year cycle of the government. It is the period in which the income of the preceding financial year (income year) is assessed to tax.

3Which entity is the supreme authority for direct tax administration and policy-making in Bangladesh?

A.Ministry of Law, Justice and Parliamentary Affairs

B.Ministry of Finance, Bangladesh Bank

C.National Board of Revenue (NBR)

D.Taxes Appellate Tribunal

Explanation: The National Board of Revenue (NBR) is the central authority for tax administration in Bangladesh. Established in 1972, NBR is responsible for formulating tax policies, administering direct and indirect taxes, and executing tax laws. It operates under the Internal Resources Division of the Ministry of Finance.

4What is the basic tax-free income limit for a general male individual taxpayer in Bangladesh for the assessment year 2024-2025?

A.BDT 300,000

B.BDT 350,000

C.BDT 400,000

D.BDT 450,000

Explanation: For the assessment year 2024-2025, the basic tax-free income limit for a general male individual taxpayer is BDT 350,000. Any taxable income exceeding this threshold is subject to progressive income tax rates. Higher limits apply to senior citizens, women, disabled persons, and freedom fighters.

5For women and senior citizens (aged 65 and above), what is the tax-free income threshold in the assessment year 2024-2025?

A.BDT 350,000

B.BDT 400,000

C.BDT 475,000

D.BDT 500,000

Explanation: Under the current tax laws of Bangladesh, women and senior citizens (individuals aged 65 years and above on the last day of the income year) enjoy a higher tax-free income threshold of BDT 400,000. This measure is designed to provide tax relief to these specific demographics. General male taxpayers have a threshold of BDT 350,000.

6What is the tax-free income limit for a gazetted war-wounded freedom fighter in Bangladesh?

A.BDT 400,000

B.BDT 475,000

C.BDT 500,000

D.BDT 600,000

Explanation: For gazetted war-wounded freedom fighters, the tax-free income limit is BDT 500,000. This is the highest basic tax exemption limit among individual categories, reflecting the nation's appreciation for their sacrifice. Income exceeding this limit is taxed at the applicable progressive rates.

7Under the Income Tax Act 2023, what constitutes the 'Income Year' for most taxpayers?

A.The period of 12 months ending on December 31

B.The period of 12 months ending on June 30

C.Any 12-month period selected by the taxpayer

D.The calendar year in which the tax return is filed

Explanation: The Income Year under the Income Tax Act 2023 is defined as the period of 12 months ending on the 30th day of June. This is the financial period during which income is earned and accumulated. The tax on this income is assessed and paid in the subsequent assessment year.

8Which document must be obtained by an individual to register as a taxpayer and file returns in Bangladesh?

A.National Identity Card (NID) only

B.Taxpayer's Identification Number (TIN)

C.Trade License

D.Certificate of Incorporation

Explanation: To register as a taxpayer, file income tax returns, and perform various statutory transactions in Bangladesh, an individual must obtain a 12-digit Taxpayer's Identification Number (TIN). The e-TIN registration is managed online via the NBR portal. It is a mandatory requirement for many professional and financial activities.

9What is the tax-free income limit for a third-gender taxpayer in the assessment year 2024-2025?

A.BDT 350,000

B.BDT 400,000

C.BDT 475,000

D.BDT 500,000

Explanation: To promote social inclusion, the Government of Bangladesh has set the basic tax-free income threshold for third-gender taxpayers at BDT 475,000 for the assessment year 2024-2025. This matches the threshold provided to physically challenged (disabled) individuals. It is higher than the general male threshold of BDT 350,000.

10Under the Income Tax Act 2023, an individual is considered a resident in Bangladesh if they stay in the country for how many days in an income year?

A.90 days or more

B.182 days or more

C.120 days or more

D.240 days or more

Explanation: An individual is classified as a resident for tax purposes in Bangladesh if they are present in the country for a period of, or periods amounting in all to, 182 days or more in the relevant income year. Meeting this residency test subjects the individual's global income to tax in Bangladesh. Non-residents are taxed only on income sourced within Bangladesh.

About the NBR ITP Exam

The NBR Income Tax Practitioner (ITP) Registration Examination is a professional certification exam conducted by the National Board of Revenue in Bangladesh. It licenses successful candidates to practice as tax consultants and represent taxpayers before income tax authorities (up to the Commissioner of Taxes Appeals and Taxes Appellate Tribunal). The syllabus covers the Income Tax Act 2023, Value Added Tax (VAT) and Supplementary Duty Act 2012, Gift Tax Act 1990, fundamental accounting/bookkeeping principles, and practical calculations of total income and tax liability.

Assessment

Written exam (typically MCQ or essay format) followed by a Viva Voce interview

Time Limit

3 hours

Passing Score

50% in both written exam and viva voce

Exam Fee

Tk. 335 (National Board of Revenue (NBR) Bangladesh)

NBR ITP Exam Content Outline

30%

Income Tax Act, 2023 & Principles

Scope of total income, residential status, definitions, tax exemptions, and general legal principles under the Act.

25%

Heads of Income

Detailed computation rules for income from salary, rent, business, capital gains, agricultural, and other sources.

15%

Tax Computation & Liability

Application of individual and corporate tax rates, tax rebates (investments), surcharges, and net tax payable calculation.

15%

Procedural Compliance & TDS

Tax returns filing deadlines, assessment procedures, audits, appeals, penalties, and Tax Deducted at Source (TDS/VDS).

15%

VAT & Gift Tax

VAT registration, input tax credit, VAT return filing (VAT-9.1), and provisions of the Gift Tax Act 1990.

How to Pass the NBR ITP Exam

What You Need to Know

Passing score: 50% in both written exam and viva voce
Assessment: Written exam (typically MCQ or essay format) followed by a Viva Voce interview
Time limit: 3 hours
Exam fee: Tk. 335

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

NBR ITP Study Tips from Top Performers

1Focus heavily on the new provisions of the Income Tax Act 2023, which replaced the old 1984 Ordinance.

2Understand the current year's Finance Act amendments, which dictate the active tax rates, rebates, and slabs.

3Practice computation of tax liability under different heads of income, especially salary and business income.

4Memorize the common TDS (Tax Deducted at Source) rates for services, supplies, and bank interests.

5Learn the basics of VAT-9.1 return filing and the VAT registration threshold rules under the VAT Act 2012.

6Understand the appeal process hierarchy: Commissioner Appeals, Appellate Tribunal, and High Court Division.

7Prepare for the viva voce by brushing up on current economic indicators of Bangladesh and NBR structure.

Frequently Asked Questions

What is the NBR ITP exam?

The NBR Income Tax Practitioner (ITP) Registration Examination is a certification exam conducted by the National Board of Revenue of Bangladesh. Passing this exam, followed by a viva voce, allows candidates to practice as registered tax consultants and represent taxpayers before tax offices.

What is the syllabus of the ITP exam?

The syllabus includes the Bangladesh Income Tax Act 2023, VAT and Supplementary Duty Act 2012, Gift Tax Act 1990, bookkeeping and basic accounting, computation of total income and tax liability, and procedural tax compliance (appeals, penalties, TDS).

What are the eligibility criteria for the ITP exam?

Candidates must hold a degree in Law, or a degree in Commerce/Business with Accounting as a major subject, or a Banking diploma, or be a retired income tax department officer meeting qualification criteria.

What is the format of the exam and its duration?

The exam consists of a written test of 3 hours (covering MCQ and descriptive tax problems) followed by a viva voce interview for those who pass the written stage.

How much is the registration fee for the NBR ITP exam?

The registration fee is typically Tk. 335 (Tk. 300 exam fee + Tk. 35 Teletalk processing charges), paid online through the NBR registration portal.