For the 2026-27 assessment year, the NBR has made it mandatory to submit an income tax return online. However, offline or paper-based submission is still allowed for certain eligible taxpayers. It includes women taxpayers, senior citizens aged 65 years and above, persons with disabilities, gazetted freedom fighters, and non-resident Bangladeshi.
Here, an income tax return in Bangladesh is a formal declaration of your income, taxes paid, and eligible deductions that you submit to the NBR. For AY 2026-27, the income tax rate ranges from 0% to 30%. The Finance Act 2026 also introduces a new return filing framework that encourages early filing through tax rebates while imposing additional tax on late submissions.
Here is the detailed step-by-step guide to filing your income tax return online in Bangladesh for 2026-27.
Step 1 - Get or Verify Your e-TIN Certificate
You must file your income tax return online using the official NBR e-Return Portal if you meet any of the following criteria.
- You are a TIN holder.
- You are a salaried employee.
- You are a business Owner or professional
- You are a specific transaction maker
- You are a company director and partner
To file your tax return online for AY 2026-27, 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 - Select Assessment Year and Return Type
After logging in, select Assessment Year 2026–27 to begin filing your income tax return. The NBR e-Return Portal will display the appropriate return form based on your taxpayer profile and the information you provide.
For Assessment Year 2026–27, the following return forms may apply:
IT-11GA: The standard income tax return form for individual taxpayers.
IT-10B (Statement of Assets, Liabilities and Expenses): Applicable to taxpayers who are required to disclose their assets, liabilities, and expenses under the Income Tax Act.
Single Page Return or IT-GHA (2023): It is a simplified return form for individuals who do not have complex finances.
Detailed Return: This return is for taxpayers who are not eligible for the Single Page Return and are required to provide detailed financial information.
Step 5 – Provide Tax Assessment Information
First, click the Assessment Information tab to open your online return form. Here, the 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 6 - 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 2026-27 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 8 - Enter Investment Details and Claim Tax Rebates (if Eligible)
Now, enter your investment details to claim eligible tax rebates. The e-Return system automatically calculates your rebate based on the investments, deductions, and eligible contributions you declare. Review the information carefully to ensure you claim all applicable tax benefits before proceeding.
For Assessment Year 2026–27, the Finance Act 2026 introduces several important tax benefits and changes.
- Donations to the Centre for Zakat Management are eligible for a tax deduction.
- Investment in Collective Investment Scheme (CIS) unit certificates is no longer subject to the previous BDT 0.5 million investment limit.
- Donations to 11 specified charitable organisations qualify for an income tax rebate until 30 June 2030, subject to the applicable conditions.
- Medical expenses reimbursed under approved group insurance policies are exempt from tax.
- Loans from close relatives that are waived or converted into gifts are exempt from tax if reported in the income tax returns of both parties.
- Advance tax has increased for specified non-electric vehicles and has been reduced for eligible electric vehicles.
Step 9 - Complete Assets, Liabilities and Living Expenses
Provide details of your assets, liabilities, and personal or family expenses for the assessment year to help the NBR verify your declared income and wealth. Go to the Assets, Liabilities, and Expenditure / Living Expenses section and enter information about your properties, investments, loans, house rent, groceries, transportation, utility bills, education expenses, tax payments, and other personal or family expenses. Review the information carefully and click “Save & Continue” to proceed to the final tax calculation.
Step 10 - Review Tax Calculation and Pay Tax
After submitting your income, investments, expenses, assets, liabilities, and eligible rebates, the system automatically calculates your tax liability. You can also use an income tax calculator beforehand to estimate your tax liability and identify any amount you may need to pay. Review the calculation carefully to ensure all information is correct. If you owe tax, pay it online through the e-Return portal using internet banking, a debit or credit card, or mobile financial services. Once your payment is successfully processed, the payment status is updated in the system.
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 12 - Download Acknowledgement Slip And PSR Certificate
After submitting your return, go to the Tax Record menu on the portal. There, you can download the following documents:
- Acknowledgement Slip (Proof of Return Submission)
- Submitted Income Tax Return
- Income Tax Certificate, as issued by the NBR
If you want to verify your return status later, use the Return Verify/PSR service on the NBR e-Return Portal by entering the required details.
Does the Assessment Year 2026–27 Allow Offline Tax Return Submission in Bangladesh?
According to the NBR notice, paper return submission is allowed only for the following.
- Senior citizens aged 65 and above
- Physically disabled individuals with valid certification
- Bangladeshi taxpayers residing abroad
- Legal representatives of deceased taxpayers
- Foreign nationals working in Bangladesh
The notice further states that individual taxpayers outside these five categories must file their income tax returns electronically (e-Return) through the NBR e-Return system.
It also says that if an individual taxpayer is unable to submit an e-Return because of a technical problem, they may apply to the Deputy Commissioner of Taxes (DCT). If the DCT allows, the taxpayer may be permitted to submit a paper return.
To submit an income tax return offline, 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 (Assessment Year 2026–27)?
Here is a quick overview of the rate of income tax in Bangladesh for Assessment Year 2026–27 under the Finance Act 2026.
| Total Income (BDT) | Tax Rate (%) |
|---|---|
| Up to tax-free threshold* | Nil |
| Next 300,000 | 10% |
| Next 400,000 | 15% |
| Next 500,000 | 20% |
| Next 2,000,000 | 25% |
| Rest Amount | 30% |
Below is an overview of the tax-free threshold for AY 2026–27
- General taxpayers: BDT 400,000
- Women, senior citizens aged 65 years or above: BDT 450,000
- Persons with disabilities: BDT 525,000
- War-wounded gazette freedom fighters and July gazette fighters: BDT 550,000
- Third-gender taxpayers: BDT 525,000
Moreover, non-resident individuals (excluding Non-Resident Bangladeshis) who are not a firm, AOP, or company will be taxed at 30%, and Dividend income will be taxed at 15%.
Plus, the minimum tax for individual taxpayers will no longer be determined by their location. If an individual’s total income exceeds the applicable tax-free income threshold, they must pay a minimum tax of BDT 5,000, regardless of their location. The minimum amount of tax for new taxpayers will be BDT 1,000.
What Is the Income Tax Return Submission Deadline in Bangladesh for AY 2026–27?
For Assessment Year 2026–27, individual taxpayers and Hindu Undivided Families (HUFs) can submit their income tax returns at any time during the tax year. The following incentives and additional tax apply based on the return submission period for the income year ending on 30 June.
| Filing period (from Income year ended as of 30 June) | Impact |
|---|---|
| 1 July – 30 September | Rebate of 5% of tax liability (max BDT 25,000) |
| 1 October – 31 December | No rebate/ additional tax |
| 1 January – 31 March | Additional tax of 2% of the tax liability (minimum BDT 3,000) |
| 1 April – 30 June | Additional tax of 5% of the tax liability (minimum BDT 5,000) |
The Finance Act 2026 also repeals the National Board of Revenue’s (NBR) authority to extend the return filing date by one month. Taxpayers should therefore file their returns within the applicable filing period to avoid additional tax and, where eligible, benefit from the early filing rebate.
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 AY 2026–27, the minimum taxable income is BDT 400,000 for general taxpayers, BDT 450,000 for women and seniors, BDT 525,000 for physically disabled persons, BDT 550,000 for war-wounded gazette freedom fighters and July gazette fighters, and BDT 525,000 for third-gender taxpayers.
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. For companies and other taxable business entities, different rules and rates apply under corporate tax in Bangladesh.
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.” Many people think that taxpayers with no tax payable can file a “Zero Return.” In reality, Bangladesh does not have a separate “Zero Return” system. For the current assessment year, taxpayers must report their actual income, assets, expenditures, and liabilities.
The Income Tax Act, 2023 requires taxpayers to submit a complete and truthful income tax return. 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?
Verifying your return status is important only after ensuring that your tax liability has been calculated correctly. 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.
However, after submitting your tax return, you can verify its status through the Return Verify/PSR service available on the NBR e-Return Portal. Enter the required information, such as your e-TIN and Acknowledgement Number or Proof of Submission Reference (PSR), to confirm that your return has been successfully submitted. If you filed your return online, you can also download the acknowledgement slip, a copy of the submitted return, and your tax certificate from the portal for future reference.
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.
- Portal Errors and Technical Issues: Taxpayers may experience server downtime, slow portal performance, document upload failures, or session timeouts during peak filing periods. You should use a supported browser, and trying again later often helps resolve these issues.
- IT-10B and Asset Declaration Errors: Errors in the IT-10B Statement and asset declaration may lead to audit or requests for further verification by the NBR. Carefully review all assets and liabilities before submitting your return.
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.
