For the 2025–26 assessment year, the NBR has made it mandatory to submit an income tax return online. Last year, taxpayers could choose between online and offline filing. But now, offline submission is allowed only for special cases.
Here, an income tax return in Bangladesh is a formal declaration of your income, taxes paid, and eligible deductions submitted to the NBR. For AY 2025–26, the income tax rate ranges from 0% to 30%. All individuals whose income crosses the minimum taxable threshold must file an income tax return by 31 December 2025.
Here is the detailed step-by-step guide to filing your income tax return online in Bangladesh for 2025–26.
Step 1 - Get or Verify Your e-TIN Certificate
To file your tax return online for AY 2025–26, you must have a valid e-TIN certificate. It is issued by NBR, and you cannot register in the e-Return system without it. First, go to the official e-Tax portal and click the e-TIN option.
If you’re a new taxpayer, register using your NID or passport, personal information, and a biometric-verified mobile number. If you already have an e-TIN, log in to verify your details or download the certificate.
Step 2 - Register on the E-Return System
Click e-Return on the official e-Tax portal to register. If you are not registered, choose “I am not yet registered.” Enter your 12-digit TIN and your registered mobile number. Confirm the OTP sent to your mobile and then set a password to complete the registration process.
Step 3 - Log in to Your Account
After registration, you will be redirected to the Sign in page. Enter your TIN, password, and captcha. After logging in, you can start submitting your income tax return.
Note: If you forget your password, click “Forgot Password” on the login page to reset it using your registered number.
Step 4 - Provide Tax Assessment Information
First, click the Assessment Information tab to open your online return form. Here, Self Return, tax year, and assessment year fields will be automatically filled. You have to confirm your residential status and indicate if you have any tax-free income for the assessment year.
Step 5 - Input Income Sources
In this step, you have to list all your income sources for the assessment year. Clearly declare how much you earned from each income head in the portal’s “Income Details” section. Here are the income categories you may need to cover.
Salary Income: Enter your gross salary, allowances, and any non-cash benefits if applicable. If you had income from savings certificates or interest payments, include that also.
Business or Professional Income: If you run a business, freelancing, or any professional work, report the total net profit or income earned during the year.
Rent or Property Income: If you earn income by renting out property, declare that under “rent/property income,” and provide details.
Other Income: You must also declare any other taxable income. It includes interest from savings, bank deposits, savings certificates, government securities, dividends, capital gains, property sale profits, or the sale of shares.
Step 6 - Upload Documents And IT-10B (If Applicable)
For the 2025–26 e-Return filing, you normally do not need to upload any supporting documents. You only need to enter the required information in the form. However, it is important to keep all original proofs and records safely, as they may be required later for verification. Before starting the filing process, make sure you have all the necessary documents ready, including a clear understanding of your income sources and estimated tax liability.
If you have substantial assets, liabilities, or complex income sources, you may need to complete the IT-10B requirements section. You should fill IT-10B if your entire assets are BDT 40 lakh or more. If your total assets are less than BDT 40 lakh, your annual personal and family expenses must be included in full.
Step 7 - Submit Investment Details (Tax Rebate Eligible)
Now, submit your investment details to claim eligible tax rebates. The e-Return system calculates your rebate automatically based on the investments you declare. You can select an investment from multiple categories. This includes:
- Life insurance premium and Deposit Pension Scheme (DPS)
- Approved savings certificates and government securities
- Unit certificates, mutual fund or ETF, joint investment scheme, or listed shares
- General Provident Fund (GPF) and Recognized Provident Fund (RPF)
- Approved gratuity fund, welfare fund, and group insurance premium
- Zakat fund (under Zakat Fund Management Act, 2023)
- Universal Pension Scheme and others
Step 8 - Provide Living Expense Information
Declare your living expenses for the assessment year to help NBR verify your declared wealth. Go to the Expenditure / Living Expenses tab and include house rent, groceries, transportation, utility bills, education, tax payments, and festival or other allowances. Click Save & Continue to proceed to the final tax calculation.
Step 9 - Tax Calculation & Payment
After submitting your income, investments, expenses, assets, and eligible rebates, the system calculates your tax liability automatically. If you owe tax, pay online via the e-Return portal using internet banking, debit/credit card, or mobile financial services. Once your payment is complete, your status automatically updates in the system.
Note: You can hire a tax practitioner for assistance or use a free online calculator to estimate your liability before payment.
Step 10 - Review and Submit Return
Review all entries carefully before finalizing your return. Make sure your income, investments, expenses, assets, and liabilities are accurate. Also,verify that payment status and rebate/deduction information are correctly updated.
Choose Single Page Return for a quick submission or Detail Return for detailed entries. When everything looks good, click “Submit Return”.
Step 11 - Download Acknowledgement And PSR Certificate
After the submission, go to the Tax Record menu on the portal. There you can download the following documents:
- Your Acknowledgement Slip or proof of submission
- Your Income Tax Certificate / PSR Certificate (as issued by NBR). It serves as official proof of your return filing and tax status.
If you want to verify your return status later, you can use the “ReturnVerify” function on the site.
Does the Assessment Year 2025–26 Allow Offline Tax Return Submission in Bangladesh?
For the assessment year 2025–26, online tax return submission is mandatory for most taxpayers in Bangladesh. However, offline or paper-based filing is still allowed for some groups. They include:
- Senior citizens aged 65 and above
- Physically disabled individuals with valid certification
- Bangladeshi taxpayers residing abroad
- Legal representatives of deceased taxpayers
- Those who face technical issues with the e-Return system and obtain approval from the tax authority.
You can collect paper forms from your local income tax circle or zone office, or download them from the NBR website. To file manually, gather required documents, including your TIN certificate, ID, proof of income, investments, deductions, and previous-year return.
Fill the correct form carefully, declaring all income, deductions, and assets. After completing the form, submit it at the relevant circle or zone office and obtain an acknowledgement receipt as proof of filing.
What Is the Rate of Income Tax in Bangladesh (2025-26)?
Here is a quick overview of the rate of income tax in Bangladesh for the 2025-2026 assessment year.
| Total Income (BDT) | Tax Rate (%) |
|---|---|
| First 375,000 [By Category] | Nil |
| Next 300,000 | 10% |
| Next 400,000 | 15% |
| Next 500,000 | 20% |
| Next 2,000,000 | 25% |
| Rest Amount | 30% |
What Is the Income Tax Return Submission Deadline in Bangladesh?
In Bangladesh, the income year runs from 1 July to 30 June, and individual taxpayers generally have to file their return by 30 November following the end of the income year. For AY 2025–26, NBR extended the filing deadline to 31 December 2025.
However, taxpayers facing technical issues or other valid reasons can request special extensions from the Deputy Commissioner. But if you file a return after the deadline, it can result in a 2% monthly penalty on unpaid tax with interest. Also, it can affect eligibility for some rebates or exemptions.
Who Must Submit an Income Tax Return in Bangladesh?
In Bangladesh, individuals have to file an income tax return if their income tax is more than the threshold or if they fall under categories requiring submission. For 2025–26, the minimum taxable income is BDT 375,000 for general taxpayers, BDT 425,000 for women and seniors, BDT 500,000 for physically disabled persons, and BDT 525,000 for war-wounded freedom fighters.
Moreover, salaried employees, business owners, freelancers, company directors, firm partners, and those previously assessed have to file an income tax return even if their income is below the threshold. People with very low income or no taxable assets generally do not need to file a return.
Now, do students and freelancers need to submit a tax return in Bangladesh? Here, if their income exceeds the threshold or they meet other filing criteria, they have to submit a return. Using a free income tax calculator can help individuals and businesses understand their tax liability in advance and avoid unnecessary compliance issues. Failure to file a required return may result in notices, tax assessments, and penalties from the National Board of Revenue (NBR).
What Are the Zero Return Submission Rules in Bangladesh?
In Bangladesh, the Income Tax Act, 2023 does not provide any legal option for filing a “zero return.” For the current assessment year, taxpayers must report their actual income, assets, expenditures, and liabilities.
If anyone files a form with all zeros when that does not reflect the taxpayer’s actual situation may constitute a criminal offence under sections 312 and 313 of the Act. It can lead to penalties or up to five years’ imprisonment. That is why you need to submit truthful returns using the standard form to stay compliant.
How Do You Verify Your Tax Return Status?
Even if your slab-based tax is low, a minimum tax applies depending on your area. For assessment year 2025-26, it is Tk 5,000 for Dhaka/Chattogram city corporations, Tk 4,000 for other city corporations, and Tk 3,000 outside city corporations.
However, according to the new proposal, the minimum tax will be BDT 5,000 in AY 2026- 27 in all locations. The minimum amount of tax for new taxpayers will be BDT 1,000. For individuals earning from business, profession, or trade, an additional rule applies if their gross receipts exceed BDT 40 million.
In this case, the tax is calculated by regular tax on profit using slab rates, withholding tax (WHT), and gross-receipt tax at 0.25% of total gross receipts. The highest of these three amounts becomes the final tax liability.
How to Claim a Tax Refund in Bangladesh?
You become eligible for a tax refund when you pay more tax than your actual liability. It can happen through excess TDS, advance tax, or overpayment. Consider the following steps to claim the excess amount if your final liability is lower.
- File your annual return using the correct form. For instance, IT-11Ga for individuals.
- Declare your actual income and the taxes you have paid.
- This includes TDS, advance payments, and deductions. If you have any refundable amount, mention that also.
- Attach supporting documents like TDS certificates, challans, and receipts for advance tax.
- Submit the refund application at your assigned tax circle or office or through the NBR e-Return system.
- Track refund status online through the NBR portal or follow up with the assigned office.
After claiming a tax refund, you can expect it to be issued within 15 days for small refunds like Tk 25,000. However, many claims take weeks or months, depending on the verification process of the tax return.
What Problems Do Taxpayers Face During Income Tax Return Submission in Bangladesh?
Taxpayers in Bangladesh often face technical and procedural issues when submitting income tax returns online. Here are the most common problems:
- Portal Login / Registration Failure: Many users experience login errors due to technical glitches, incorrect credentials, or issues with biometric-verified SIMs linked to their TIN.
- TIN Number Verification Issues: If your TIN is not correctly linked to your mobile number or SIM is unverified, registration and filing can fail.
- “TDS Not Showing” or Tax Mismatch Errors: Sometimes, tax deductions or advance tax payments don’t appear pre-filled in the portal, causing mismatch errors.
- Complex Form Filling for Multiple Income Sources: Freelancers, small business owners, and proprietors may struggle to input business income, multiple TDS entries, or self-assessment payments accurately.
- “Image is missing in your TIN information! Revalidate your TIN information from the TIN System!”: You have to contact the NBR IT Division or ask your legal representative to resolve your TIN data issue.
If you face any problems with the tax return filing, you can reach out to NBR support channels. Here they are:
- Tel: (+88) 02222217700-09
- BSW Call Centre No: 16139
- Tax and VAT e-Payment Problem Hotline No: 16555
- Email: feedbacktax@nbr.gov.bd, feedbackvat@nbr.gov.bd, feedbackcustoms@nbr.gov.bd
What Are the Benefits of Filing an Income Tax Return in Bangladesh?
Proper tax management is one of the key advantages of filing an income tax return in Bangladesh, as it helps individuals stay compliant, track income sources, and plan finances more effectively. When managed correctly, income tax filing brings several practical and long-term benefits, such as:
- Bank loans & credit: As ITR proves income, it improves approval chances for loans and credit.
- Visa processing: You can use it as evidence of legal and stable income for visa applications.
- Government jobs: You can show your tax compliance, strengthening your applications for formal or government jobs.
- Trade/business licenses: It can also help you in obtaining or renewing trade licenses and permits.
- Personal credit rating: Filling an income tax return enhances credibility for future financial dealings.
To make the tax return filing process easier, PiHR helps individuals and businesses organize payroll and income related information in one place. With accurate calculations and proper documentation in hand, filling up your income tax return in Bangladesh becomes a simpler, more confident, and error free process.
