Income Tax Return Filing in Bangladesh 2026: Process, Deadline and Documents

Income tax return filing Bangladesh: the 2026-27 position

Income tax return filing Bangladesh taxpayers knew for years revolved around one date: Tax Day, 30 November. For assessment year 2026-27 that model has gone for individuals. The Finance Act 2026 lets an individual file at any point in the tax year from 1 July 2026 to 30 June 2027, pays a rebate for filing early, charges additional tax for filing late, and removes the National Board of Revenue's power to grant the familiar one-month extension.[2] Online filing also became compulsory for most individuals from 28 June 2026.[6]

This guide sets out the income tax return filing Bangladesh rules for individuals and companies: who must file, the TIN, the e-return on etaxnbr.gov.bd, documents and the IT-10B wealth statement, filing windows, company due dates, proof of submission of return (PSR), revised returns and the cost of filing late. It also shows how income tax sits beside VAT returns and customs payments for businesses.

Summary: For assessment year 2026-27, individuals file online through the NBR e-return system, may file at any time between 1 July 2026 and 30 June 2027, earn a 5% rebate (capped at Tk 25,000) for filing by 30 September, pay no extra between October and December, and pay additional tax from January. Companies keep a fixed due date tied to their year end. Returns filed after the tax year are delayed returns and attract 10% or 15% additional tax.

Key point: 30 November 2026 is no longer the cut-off for individual returns. The practical deadline to avoid any additional tax is 31 December 2026; filing by 30 September 2026 earned the early rebate; and there will be no NBR extension, because the Finance Act 2026 repealed the power to extend the filing date by one month.

At a glance

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Table of Contents

Income tax return filing Bangladesh: the legal framework

The Income Tax Act 2023 governs every return filed in Bangladesh. It replaced the Income-tax Ordinance 1984, and the NBR issued an authentic English text in October 2025.[1] Each year's Finance Act then amends it, and the Finance Act 2026, which carries the 2026-27 budget, made the most significant changes to filing mechanics since the 2023 Act came into force.[2]

Two terms matter. The income year is the financial year in which income is earned, normally 1 July to 30 June. The assessment year, or tax year, is the twelve months starting on 1 July immediately after it.[1] The return season now open is assessment year 2026-27, which reports income earned from 1 July 2025 to 30 June 2026. Banks, insurers and financial institutions use a calendar income year, and a Bangladeshi subsidiary of a foreign group may align with its parent's accounting year with approval.[5]

Self-assessment is now the only route

Every person required to file must file under the self-assessment procedure.[1] This is what the old Ordinance called universal self-assessment: the taxpayer computes and pays the tax, and the return is deemed complete if it meets the formal requirements and is filed with payment.[1] The Deputy Commissioner of Taxes (DCT) then processes it, and the NBR may select it for audit.[1]

How filing rules interact with rates

This guide deals with process. For the slabs, the Tk 400,000 general tax-free threshold for 2026-27, minimum tax and the investment rebate, see our guide to income tax rates in Bangladesh. For tax deducted at source and the credits that flow into the return, see our guide to withholding tax in Bangladesh.

Who must file an income tax return

Section 166 of the Income Tax Act 2023 requires a person to file a return for the income year if any one of six conditions is met.[1] The list is wider than most people expect, because several limbs apply regardless of whether any tax is actually payable.

• Total income exceeds the tax-free threshold.
• The person was assessed to tax in any of the three preceding years.
• The person is a company, a shareholder director or shareholder employee of a company, a firm or partner of a firm, a private association, an employee in an executive or management position, a public servant, or a non-resident with a permanent establishment in Bangladesh.
• The person has income that is exempt or taxed at a reduced rate.
• The person is registered as an assessee, which in practice means holds a TIN.
• The person must furnish proof of submission of return for any of the listed transactions.

The last two limbs catch most people: a TIN holder, or anyone needing a PSR for a credit card, trade licence or savings instrument, must file even with income below the threshold.[1] The NBR's own figures show how far compliance lags: of 13.1 million TIN holders, about 4.95 million filed returns for 2025-26.[10]

Who does not need to file

Section 166(2) excludes certain public and MPO educational institutions, public universities, Bangladesh Bank, local authorities, wholly government-funded bodies, government provident and pension funds, non-resident individuals with no fixed base in Bangladesh, and classes exempted by NBR notification.[1] The Finance Act 2026 confirmed that a non-resident individual without a permanent establishment in Bangladesh is not required to file.[2]

Bangladeshis abroad and first-time filers

An individual living abroad for higher education, on deputation or lien, or working overseas with a valid visa and permit, has 90 days from returning to Bangladesh to file.[1] [4] A non-resident Bangladeshi may also lodge a return, with evidence of tax paid, at the nearest Bangladesh Mission.[1] An individual filing for the first time has until 30 June following the end of the income year, and pays minimum tax of Tk 1,000 rather than the Tk 5,000 that applies to existing taxpayers once income exceeds the threshold.[4] [9]

Getting a TIN before you file

Section 261 requires registration by anyone who is an assessee, must file a return or furnish a PSR, or wishes to pay tax. The NBR issues a Taxpayer's Identification Number (TIN), and may register an eligible person who fails to do so.[1]

Registration is online through the NBR's e-TIN system and carries no fee. The applicant creates an account with a user ID, mobile number and email address, activates it with an SMS code, chooses new registration or re-registration, selects the taxpayer type (individual, expatriate or company), enters income source and personal details including the National ID number, and downloads the e-TIN certificate immediately.[14] The return form itself accepts a passport number where the taxpayer has no NID.[13]

TIN discipline matters

A TIN is not a one-off formality. Once issued, it triggers the annual filing obligation under section 166. Using another person's TIN, or a fake TIN, on a return or any document that requires one exposes the user to a penalty of up to Tk 20,000.[1] A person who no longer needs a TIN should apply to cancel it rather than simply stop filing.[1]

Filing windows and deadlines for 2026-27

Until 2025-26, individuals worked to Tax Day, which section 2 of the 2023 Act defined as 30 November following the end of the income year for non-company assessees.[1] That date was routinely extended. For 2025-26 the NBR first moved it to 31 December 2025 and then, under section 334 and with government approval, to 31 January 2026.[12]

The Finance Act 2026 replaced the single cut-off with year-round filing for individuals and Hindu undivided families, priced by quarter, and the NBR confirmed the windows for 2026-27.[2] [8]

The e-return system calculates the rebate or additional tax automatically, and the return cannot be submitted until the payable balance, including any additional tax, is cleared.[11]

Is 30 November still Tax Day in 2026?

Not as a cut-off for individuals. A return filed on 30 November 2026 falls in the October to December window, with neither rebate nor additional tax; the cost-free window closes on 31 December 2026. The Finance Act 2026 also repealed the NBR's power to extend the filing date by one month, so taxpayers should not plan around a last-minute extension.[2] [4]

After 30 June 2027: delayed returns

A return filed after the end of the tax year is a delayed return. A taxpayer who files one voluntarily pays additional tax of 10% of tax payable or Tk 5,000, whichever is higher. Where the return is filed in response to a DCT notice on reassessment, the charge rises to 15% or Tk 10,000.[2] [3] Assessment is mandatory for delayed returns, so a late filer also loses the relative safety of simple processing.[4] For this purpose tax payable is computed without general exemptions, except in specified cases.[3]

Step-by-step income tax return filing Bangladesh individuals use

The NBR opened the e-return service for the 2026-27 tax year on 22 July 2026.[7] Nearly 4.7 million individuals filed online in 2025-26, the highest figure to date, and around 631,000 had filed for 2026-27 by 13 September 2026, drawn by the early rebate.[7] [10]

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Registering on the e-return portal

Go to etaxnbr.gov.bd and choose the e-return option. First-time users select the option for unregistered users, enter their TIN and mobile number, confirm the one-time password sent by SMS and set a password.[11] The mobile number must be biometrically verified in the taxpayer's own name.[4] If the portal reports that the image in the TIN record is missing, the TIN data must be corrected with the NBR before registration can proceed.[11]

Completing the return online

The return is built in a sequence of screens. The taxpayer first confirms residential status, income sources, any tax-exempt income and whether a full assets statement is required. Income is then entered by head: salary and benefits, rent, agriculture, business or profession, capital gains, interest on savings instruments and other sources.[11] Rebate investments follow.

The next two screens are where most audits begin. The expenditure screen captures the IT-10BB lifestyle statement (rent, food, transport, utilities, education and taxes paid); the assets screen captures the IT-10B statement (bank balances, savings instruments, shares, cash, gold, property, business capital and liabilities).[11] A mismatch between the movement in net wealth and income less expenses is the most common audit trigger.

Paying tax and submitting

The tax screen sets tax deducted at source and advance tax against the computed liability. Any balance can be paid without leaving home by bank transfer, debit or credit card, or mobile financial services such as bKash, Nagad and Rocket.[7] [8] Section 173 requires tax to be paid on or before filing; failure without reasonable cause makes the taxpayer an assessee in default.[1] Once the payable figure shows zero, review and submit.

A correctly completed return generates an acknowledgement slip and an income tax certificate immediately.[7] Download and keep both: either can serve as proof of submission of return. The NBR runs a call centre on 09643717171 during office hours for filing problems.[7]

Who may still file on paper

NBR Special Order No. 1/2026, issued on 28 June 2026 under section 328(4), made online filing mandatory for individuals. Taxpayers aged 65 or over, persons with certified disabilities, Bangladeshis living abroad, legal representatives of deceased taxpayers and foreign nationals working in Bangladesh may still file on paper, though they can file online voluntarily.[6] Any other individual who cannot register for technical reasons may file on paper with prior approval from the Additional or Joint Commissioner of Taxes.[6] [7]

Documents for income tax return filing Bangladesh and the IT-10B wealth statement

A return must follow the prescribed form and attachments.[1] For individuals the form is IT-11GA (2023), with separate schedules for employment, rent, agriculture, business income and the tax rebate, the IT-10BB (2023) lifestyle statement and the IT-10B (2023) statement of assets, liabilities and expenses.[13]

Supporting documents to gather

The form's instructions list the evidence expected; assemble it before opening the portal.[13]

• Salary statement and the employer's tax deduction certificate.
• Bank statements and interest certificates, including certificates for savings instruments.
• For house property: rent agreements, municipal tax and land revenue receipts, home loan interest statements and insurance premiums.
• Professional income statements, partnership accounts, capital gains documents and dividend warrants.
• Evidence of rebate investments: savings certificates, life insurance premiums, DPS, provident fund, listed shares, zakat.
• Challans or certificates for tax deducted at source and advance tax paid.

When the full assets statement is mandatory

Section 167 makes the statement of assets and liabilities mandatory for an individual whose total assets exceed Tk 50 lakh at the end of the income year, who owns a motor vehicle, who invests in a house or apartment in a city corporation area, who owns any asset abroad, or who is a shareholder director. All public servants must file it regardless.[1] Resident Bangladeshis must disclose assets inside and outside Bangladesh; non-residents and foreigners disclose assets in Bangladesh only.[1] [3] The statement must include the assets of a spouse and minor children who do not hold their own TIN.[1]

Section 168 separately requires the lifestyle statement where income exceeds Tk 5 lakh, the taxpayer acquires a motor vehicle, has business income, is a shareholder director or invests in city-corporation property.[1] The DCT may demand either statement by notice in any case. Under the Finance Act 2026, failing to comply with such a notice renders the return incomplete.[2]

Why incomplete returns are dangerous

A return that omits required statements or documents is treated as incomplete. The DCT issues a notice specifying what is missing, and if the taxpayer does not fully comply the return can be treated as void, as if it had never been filed, or selected for audit.[1] An acknowledgement receipt does not make a return complete, and a void return turns a timely filer into a non-filer.[3]

Company income tax return filing Bangladesh requirements

Companies file under the same self-assessment framework but to a fixed date. For assessment year 2026-27 a company must file by the later of the 15th day of the ninth month after the end of its income year and 15 September following that year.[3] [5] For a company with a 30 June year end, that points to 15 March; for a bank or other company with a 31 December year end, 15 September.[3] The original 2023 Act used the seventh month, so update old calendars.[1]

Company rebates and additional tax

The Finance Act 2026 introduced a company version of the sliding scale.[2]

• Filing more than two months before the due date: rebate of 5% of tax liability, capped at Tk 25,000.
• Filing within the two months before the due date: no rebate and no additional tax.
• Filing after the due date but within the tax year: additional tax of 2%, with a minimum of Tk 25,000.

After the tax year ends, the same delayed-return charges apply as for individuals, and some incentives and deductions depend on timely filing.[5]

Documents a company return needs

Section 169(2) requires a company return to attach audited financial statements, evidence of compliance with NBR verification criteria and a computation sheet reconciling accounting profit with taxable income.[1] The computation sheet must be certified by a chartered accountant, cost and management accountant or income tax practitioner.[5] Entities with international transactions also file a transfer pricing statement.[1]

From 2026-27 a return is incomplete unless it is accompanied by the acknowledgement copy of the withholding tax return.[2] A company return is signed and verified by its principal officer.[1] Our guide to corporate income tax in Bangladesh covers computation, allowances and rates in detail.

Advance tax and interest

Advance tax is payable in four instalments on 15 September, 15 December, 15 March and 15 June where last assessed income exceeded the threshold, which the Finance Act 2026 raised from Tk 0.6 million to Tk 1 million.[2] [4] Where tax paid falls below 75% of assessed tax, simple interest runs at 10% a year, or 15% if the return is filed late.[5]

Proof of submission of return (PSR)

PSR turns an annual filing into a gate for everyday transactions. Section 264 defines a PSR as an acknowledgement receipt or certificate of return, a system-generated certificate showing the name, TIN and assessment year, or a certificate issued by the DCT.[1]

Transactions that require a PSR

The statutory list runs to 45 items, including:[1]

• applying for a loan above Tk 20 lakh, keeping a credit card, opening term deposits above Tk 10 lakh or buying savings instruments above Tk 5 lakh;
• obtaining or renewing a trade licence in a city corporation or paurashava;
• registering a transfer of land, a building or an apartment in an urban area where the deed value exceeds Tk 10 lakh;
• becoming a director or sponsor shareholder of a company;
• import and export registration, opening an import letter of credit and submitting a bill of entry;
• submitting tenders, and supplying goods or services to a company or firm.

The Finance Act 2026 rationalised the scope of PSR, so check the current list before relying on any item.[2] A newly incorporated entity may furnish a certificate showing its name and TIN, instead of a PSR, in its year of incorporation and the following year.[1]

PSR obligations on the other side

The burden is shared. A bank, registrar, licensing authority or payer who processes a transaction without verifying a PSR can be fined up to Tk 10 lakh.[1] Payers who pay for specified goods and services without a PSR lose the deduction unless 50% additional tax is withheld.[3] A business assessee must also display its PSR at a conspicuous place on its premises, on pain of a penalty of Tk 20,000 to Tk 50,000.[1]

Amended and revised returns

A taxpayer who finds that income, an exemption, a credit or the tax itself was wrongly stated may file a revised return with a written statement of reasons.[1] The right is narrow.

• It must be exercised within 180 days of filing the original self-assessment return.
• Only one revised return is allowed.
• No revised return can be filed once the original has been selected for audit.

These limits come from section 180(3).[1] Tax shown on the revised return must be paid before or when it is filed, and the revised return cannot reduce the liability shown in the original.[3] Income, assets, liabilities and expenses shown in the original cannot be changed or moved between years without documentary evidence.[3] A revised return filed after the filing date cannot introduce a tax exemption that was not claimed in the original.[1]

Other returns filed on notice

Separate rules govern returns filed during audit, on assessment, for escaped income or after an appellate set-aside.[3] The Finance Act 2026 specifically allows a revised return after a set-aside order by the appellate authority or the Taxes Appellate Tribunal, and defines set-aside for that purpose.[2] During audit, a satisfactory revised return can close the audit.[4]

Consequences of late income tax return filing Bangladesh imposes

Late filing is priced in stages, as the table above shows.[2] Not filing at all is treated more seriously.

Notice to file and penalty for failure

The DCT may serve a written notice on anyone required to file, or anyone with taxable income, giving at least 21 days to file.[1] Under section 266, a person who fails without reasonable cause to file a required return may be fined 10% of the tax on last assessed income, with a minimum of Tk 1,000, plus Tk 50 for each day the default continues. For an individual never previously assessed the penalty is capped at Tk 5,000; for a previously assessed individual, at 50% of tax on last assessed income or Tk 1,000, whichever is higher.[1] Failure to file a withholding tax return carries a separate penalty.[1]

Summary assessment and practical consequences

The DCT may, any time after 1 July following a financial year, summarily assess provisional tax on the basis of a filed return or, if none is filed, the last assessment.[2] The practical costs are often greater: without a PSR a taxpayer cannot renew a trade licence, register a property purchase, keep a credit card or take a sizeable loan.[1]

Concealment and criminal exposure

Where income, assets, liabilities or expenses are misrepresented, section 272 imposes a penalty of 15% of the tax evaded plus 10% of the tax evaded for each year between the year of evasion and the year of discovery.[1] Wilful evasion, including concealing income or knowingly furnishing false information about assets, liabilities and expenses, is a criminal offence punishable by imprisonment of six months to five years, a fine or both.[1] The IT-10B is a legal declaration, not an estimate.

After filing: processing, refunds and audit

The DCT processes each return for arithmetical errors and apparent incorrect claims.[1] The Finance Act 2026 introduced automated refunds for individuals whose income is only from salary, financial assets and agriculture: the return is processed within 120 days and the refund is paid electronically within 60 days of the refund application.[2] Other refund claims are subject to assessment, and a self-assessment return claiming a refund is automatically scrutinised.[2] [4]

Audit selection and timelines

The NBR approves the returns selected for audit; an inquiry team then verifies sources of income and an audit team issues a draft report for the taxpayer's explanation.[1] Selection must take place within two years after the end of the year in which the return was filed, and the audit must finish within one year after the year of selection.[4] Records must be kept for six years by non-company taxpayers, and for the Companies Act period by companies.[2]

Disputes over assessments, penalties and refunds go through the appeal tiers explained in our overview of tax law in Bangladesh. TRW's tax disputes practice acts where the NBR challenges a return.

Submitting VAT returns and customs duties alongside income tax

VAT returns

From 2026-27 quarterly VAT returns are the default for both VAT-registered and turnover-tax enlisted businesses, due by the 15th day after the end of each quarter. Monthly filing remains available as an option, with the return due by the last day of the following month, and VAT and VAT deducted at source are payable on the same timetable.[2] See our guide to VAT in Bangladesh.

Customs duties and advance tax at import

Customs duty, regulatory duty and supplementary duty are assessed on the customs value of imported goods, and import VAT and advance tax are charged on that value plus the duties.[3] Customs also collects income tax at source on imports at rates prescribed up to a ceiling of 20%, which is creditable in the importer's income tax return.[1] Submitting a bill of entry and opening an import letter of credit both require a PSR, so a late income tax return can hold up clearance.[1] Our customs and trade compliance practice advises importers.

Common mistakes and how to avoid them

The errors we see in income tax return filing Bangladesh taxpayers make are predictable and cheap to prevent.

• Treating 30 November as the deadline, or waiting for an extension the law no longer allows.
• Filing a return with an IT-10B that does not reconcile: an increase in net wealth that income less expenses cannot explain.
• Leaving out a spouse's or minor child's assets when they have no TIN, or claiming source-tax credit without a certificate.
• Assuming income below the threshold means no return, when a TIN or PSR need still triggers filing.
• Filing a company return without the acknowledgement of the withholding tax return, which now makes it incomplete.
• Discovering an error after 180 days, or after audit selection, when a revised return is no longer possible.

A pre-filing review of the wealth statement and source-tax credits is the best protection. TRW's tax compliance practice reviews individual and corporate returns before submission.

What to watch in income tax return filing Bangladesh after 2026

Three developments matter. First, the sliding scale is meant to end the November rush, so extensions are unlikely to return. Second, mandatory e-return, automated refunds and digital data requests give the NBR far more information to match against returns, bank data and withholding records.[2] [6] Third, the gap between 13.1 million TIN holders and fewer than 5 million filers is an obvious enforcement target.[10]

Every rule here can change with the next Finance Act, usually effective from 1 July. Confirm the assessment year and keep evidence for every figure in the return.

Frequently asked questions

What is the deadline for income tax return filing in Bangladesh for 2026-27?

Individuals may file at any time from 1 July 2026 to 30 June 2027. Filing by 31 December 2026 avoids additional tax; returns filed after 30 June 2027 are delayed returns.[2] [8]

Is Tax Day still 30 November?

Not as a cut-off for individuals. The Finance Act 2026 introduced year-round filing with rebates and additional tax, and repealed the NBR's power to extend the filing date by one month.[2]

How much is the early-filing rebate?

5% of tax payable, capped at Tk 25,000, for individuals who filed between 1 July and 30 September 2026.[8]

What additional tax applies to late individual returns?

2% or Tk 3,000 from January to March, 5% or Tk 5,000 from April to June, then 10% or Tk 5,000 for a delayed return (15% or Tk 10,000 after a reassessment notice), whichever is higher in each case.[2] [8]

Is online filing compulsory?

Yes for most individuals, under NBR Special Order No. 1/2026, with paper filing kept for listed groups such as taxpayers aged 65 or over and Bangladeshis abroad.[6]

What do I need to register on the e-return portal?

A TIN and a mobile number biometrically registered in your own name. You verify by one-time password and set a password on etaxnbr.gov.bd.[4] [11]

Who must file the IT-10B assets statement?

Individuals with assets above Tk 50 lakh, a motor vehicle, city-corporation property investment, assets abroad or a directorship, and all public servants.[1]

When is a company return due?

By the later of the 15th day of the ninth month after the income year ends and 15 September, which means 15 March for a June year end.[3] [5]

Can I correct a return after filing?

Yes, by one revised return within 180 days of the original, provided the return has not been selected for audit. It cannot reduce the tax shown originally.[1] [3]

What is the penalty for not filing at all?

Under section 266, 10% of tax on last assessed income (minimum Tk 1,000) plus Tk 50 a day, capped for individuals, plus loss of PSR.[1]