To file an income tax return in Bangladesh, you need documents that verify your identity, income, investments/assets, and tax rebate claims. However, what exact files you will require depends on your income source. For instance, salary, business, freelancing, rental income, or investments.
Proper documents help you submit an accurate tax return and claim eligible tax benefits. You can also avoid delays or additional verification by the National Board of Revenue (NBR) with its assistance. To help you out, this checklist is based on the Income Tax Act, 2023, and the latest Finance Act, 2026, for the 2026–2027 Assessment Year.
What Types of Incomes Require an Income Tax Return in Bangladesh?
When filing your income tax return for AY 2026–27, you should report all taxable income you earned during the income year. Depending on your financial activities, your return may include one or more of the following income sources.
- Salary and allowances received from your employer.
- Rental income
- Agricultural income
- Business or professional income
- Income from abroad
- Capital income including profits, rent, royalties, interest, or any other form
- Interest and dividends
- Income from firms or associations of persons
- Income of minor children or spouse
- Income from other sources including license fees, royalties, professional fees, honouraria or government cash subsidies.
However, not all income is subject to income tax. Some of the common tax-exempt incomes include
- Assets or properties taken from the spouse, parents, siblings, or descendants as gifts.
- Government or NBR-approved gratuity income up to BDT 25 million
- Capital gains up to BDT 5 million on eligible listed shares/units
- Interest on Pensioners’ Savings Certificate (investment ≤ BDT 500,000)
- Foreign income by individuals
- Income earned from freelancing or content creation
What Documents Are Required for Income Tax Return Submission in Bangladesh?
You need several documents based on your profession, business activity, and income type. Below are the checklists you should follow.
Personal Information
Taxpayers of Bangladesh should keep the following documents ready before filing an income tax return.
E-TIN Certificate: An e-TIN certificate is mandatory for filing an income tax return. It contains the taxpayer identification number and is a must for online or offline income tax return submission.
National ID (NID) or Passport: You need your NID or passport to verify your identity. NRBs or foreign nationals can use their passport.
Last Year’s Income Tax Return: The taxpayer should also keep a copy of their income tax return of the previous year or the return acknowledgment receipt, as it helps to verify previously reported information.
Proof of Address (if required): It’s not required for most online tax returns. However, sometimes you need to provide it to confirm your residency or contact details.
Income Proof Documents
These documents support the income a taxpayer declares in their income tax return.
Salary Certificate from HR/Pay slips: A salary certificate issued by the employer helps to verify salary, allowances, benefits, and tax deduction at source.
Bank Statements: A bank statement isn’t mandatory for routine income tax return submission. However, it’s an important supporting document for accurate reporting and audit readiness.
Bonus/Commission Documentation: If you receive any bonus or commission during the income year, keep the payment record. It supports the additional income reported in your tax return.
Tax-exempt Income Certificate (if applicable): You should keep the relevant certificate or official documents so you can prove your eligibility for tax exemption.
Rental Income Records: Rental income records such as rent agreements or municipal tax receipts are required to accurately declare and support your property income.
Dividend and Interest Statements: If you declare income from financial assets, you should keep the certificates for savings instruments, bank interest, and dividend warrants.
Business Related Documents
If you earn from a business, profession, or sole proprietorship, you should keep the following documents.
Trade License: A valid registration certificate or trade license helps to prove that you own a legally registered business.
Profit and Loss Statement: A profit and loss statement shows business assets and liabilities. It also helps to calculate your taxable income.
Balance Sheet / Financial Statements: Statement of Financial Position (Balance Sheet) helps to show your business assets, liabilities, and owner’s equity.
Sales and Purchase Records: Business owner taxpayers should keep the sales and purchase records to support the income and business expenses reported in your tax return.
VAT or Tax Paid Evidence (if applicable): Keep VAT payment receipts, VAT returns, or tax payment records if your business is registered for VAT or has paid VAT or other applicable taxes.
Contracts, Invoices, and Revenue Records: Businesses should also keep the contracts, invoices, and revenue records to verify the income earned from businesses.
Freelance Income Records: Freelancers should keep their payment records or invoices to support their freelance income and any applicable tax exemption claims.
Tax Payment Documents
Tax payment documents are required when the taxpayers have payable tax or have paid in advance.
Tax Challan (if any): Tax challans (Form IT-35 / A-Challan) prove that you have paid income tax to the government.
AIT Certificate: An Advance Income Tax (AIT) certificate shows the advance income tax collected on certain transactions.
TDS / Withholding Tax Certificates: A Tax Deducted at Source (TDS) or withholding tax certificate helps you claim credit for the tax already deducted.
Investment, Savings and Tax Rebate Documents
Taxpayers should keep these documents for claiming an investment tax rebate or reporting investment income in the tax return.
Provident Fund Certificate: A provident fund certificate confirms your contribution to an approved provident fund. It can get any deductions or other eligible allowances under the tax law. Thus, it will help to complete the taxing calculation and give a clear percentage of the income tax returns.
Pension Fund Certificate: A pension fund certificate shows your contribution to an approved pension scheme.
Insurance Premium Certificate: An insurance premium certificate proves the premium paid during the income year.
DPS / FDR / Sanchayapatra Certificates: These documents are required to calculate an eligible investment rebate or report interest income, depending on the investment type.
BO Statement and Investment Statements: A BO statement or investment statement helps to confirm your shareholdings and investment transactions.
Share Market Documents: Contract notes, dividend statements, and capital gain statements are needed to claim any exemption or report capital gains from listed securities.
Donation or Zakat Receipts: Taxpayers should keep Donation or Zakat receipts if the payment qualifies for a tax benefit under the current Income Tax Act or an NBR notification.
Medical or Educational Expense Receipts: Taxpayers should keep medical or educational expense receipts if it is allowed under the current Income Tax Act or NBR rules.
Property, Asset, and Lifestyle Documents
You may need these documents to support your declared assets and liabilities.
House/Apartment Deed or Rent Agreement: A registered deed confirms that you own the property. You should keep the rent agreement if you live in a rented house.
Land Documents (Dag/Khatian): Dag or Khatian helps to confirm the ownership of the land and offers land details.
Property Tax Records: Property tax receipts show the legal registration of the property with the local authority and help confirm ownership.
Vehicle Registration: The BRTA registration certificate confirms that the vehicle belongs to the taxpayer.
Loan or Mortgage Documents: It offers the details of the amount you borrowed and the outstanding balance.
Foreign Asset Records (if applicable): It is mandatory disclosure for those holding overseas property or investments.
Supporting documents for declared high-value assets (if applicable): In some cases, NBR may demand the following documents for verification.
| Asset Category | Required Proof | Purpose / When Needed |
|---|---|---|
| House/Apartment/Flat | Deed or Rental Agreement | House-property income and asset declaration |
| Land | Dag, Khatian, or Title Deed | Property declaration and agricultural income exemption |
| Motor Vehicle | Registration Certificate | Asset declaration and wealth verification |
| Bank Deposits and Investments | Bank statements, FDR/DPS receipts, BO statements, Dividend or Bond certificates | Income reporting |
| Business Assets and Liabilities | Financial statements, invoices/contracts, and bank statements | To verify business income or expenses |
| Loans / Mortgages | Loan agreement and bank statements | Liability declaration and deduction verification |
| Foreign Assets | Foreign property documents, bank statements, or investment records | Asset declaration for NRBs or overseas holdings |
Special Cases Documents
Some taxpayers may need additional documents depending on their circumstances.
NRB (Non-Resident Bangladeshis) and Foreign Income Documents: Foreign tax relief and DTAA claims require foreign income statements and remittance certificates when filing a return.
Gift or Inheritance Documents: Gift or inheritance documents support asset disclosure. It includes Gift Deed (Heba), Will or Succession Certificate, and Bank Statements for cash.
Students with Earnings: Students may require income documents only if he earns taxable income.
Senior Citizens: A National ID or passport showing the date of birth may be required to verify eligibility for the higher tax-free income threshold available to senior citizens.
Any additional documents requested by NBR: NBR may also request additional documents such as bank statements, investment records, property documents, and wealth statements.
What Documents Should First-Time Taxpayers Keep Ready Before Filing?
If you are filing an income tax return for the first time, you should keep the following documents before filing an income tax return.
- e-TIN Certificate
- National ID (NID)
- Proof of Address
- Salary Certificate / Pay Slips
- Bank Account Statements
- TDS / AIT Certificates
- Rebate Proofs
- Asset and Liability Statement
- Other Income Papers if you have extra income sources.
What Are the Supporting Documents Based on Your Income Source?
For filing an income tax return, below are the supporting documents you may need based on your income source.
- Salaried Employees
- Salary statement or salary certificate
- Monthly payslips (if available)
- TDS certificate
- Bank statements showing salary deposits
- Business Owners
- Income and expenditure statement
- Trading account (if applicable)
- Manufacturing or production account (for manufacturers)
- Profit and loss account
- Balance sheet
- Income computation prepared under the Income Tax Act, 2023
- Freelancers
- Income statement or professional income statement
- Client invoices or contracts
- Marketplace earning reports
- Bank statements showing inward remittance
- Foreign remittance certificates or credit advice
- Rental Income Earners
- Rent agreement
- Rent receipts
- Municipal tax payment receipts
- Land revenue payment receipts
- Agricultural Income Earners
- Land ownership or lease documents
- Crop sales receipts or sales invoices
- Agricultural income and expense statement
- Capital Gains Taxpayers
- Sale deed or transfer deed
- Purchase deed or acquisition documents
- Share transaction statements (for listed securities)
- Capital gains calculation
- Any other supporting documents
- Investment Income Earners
- Bank interest statements
- FDR interest certificates and Sanchaypatra profit certificates
- Dividend warrants or dividend statements
- Documents supporting investments in DPS, life insurance, shares, mutual funds or other eligible investments
How to Organize and Upload Documents for a Tax Return?
As a taxpayer, you should organise your documents properly to make the tax return process quicker and avoid errors.
- Organise your documents by category such as income, investments, tax payments, and assets.
- Keep both digital and physical copies of all important documents.
- Check that the information in all documents matches your tax return before uploading.
- Save previous tax returns and acknowledgement receipts for future reference.
What Mistakes to Avoid When Preparing Tax Documents?
Avoid these common mistakes when preparing your tax documents.
- Using incorrect or outdated information
- Missing the deadlines for filing the tax return
- Missing required supporting documents.
- Failing to report all taxable income.
- Keeping poor financial records
- Submitting a tax return without checking documents.
How Can You Submit Your Income Tax Return in Bangladesh?
Taxpayers can submit an income tax return online through the NBR portal. They just have to log in to the e-portal with their e-TIN number. After logging in, taxpayers complete the required information and submit their return electronically from anywhere. Although online submission is mandatory for most taxpayers, manual filing is allowed for:
- Senior citizens aged 65 or older
- Physically challenged taxpayers with valid certificates
- Bangladeshi nationals living abroad
- Representatives filing for a deceased taxpayer
When Is the Tax Return Submission Deadline in Bangladesh for 2026-2027?
Under the Finance Act, 2026, taxpayers now have filing periods instead of a single deadline. Taxpayers filing a return between July and September can receive a tax rebate of up to 5% of the net tax payable, with a maximum limit of BDT 25,000. However, if the return is filed after September are not eligible for this rebate, and additional tax will be applied for filing the return after December.
What Happens if My Supporting Documents Do Not Match My Tax Return?
If the information in your supporting documents doesn’t match your tax return, the NBR may select your return for further review or audit. You may receive a notice from the Deputy Commissioner of Taxes asking you to submit the required documents within a specified time. If you fail to do so, your return can be declared invalid or ineffective. It can be selected for a tax audit. You may also need to face penalties, fines, or imprisonment in case you deliberately provide false information.
FAQs
Do I need to submit bank statements from all of my bank accounts?
Yes. You need to declare information from all your active bank accounts. It should especially include bank statements that show your income, interest, and investments.
Can I submit a tax return without a salary certificate?
You can submit a tax return without uploading a salary certificate online. However, you should keep your salary certificate ready. Because the NBR can ask for it for verification or an audit.
How do I get an e-TIN certificate?
You need to register in the NBR e-TIN Portal. Then fill out the form using your NID, a valid mobile number, and your current income details. The certificate is generated instantly.
Can I use scanned copies of my tax documents?
Yes. You can use the scanned copies but keep the original copies safely. It’s because tax officials ask for physical verification later.
Can the National Board of Revenue (NBR) ask for additional documents after I submit my tax return?
Yes, the NBR may ask for it. That’s especially true if your return is selected for audit or review.
How long should I keep my tax documents after filing?
You should keep your tax return documents for at least 5-6 years. It will ensure you have them when needed for audits or reference.
What if I lose my previous year's tax return?
You can download a copy from the NBR e-Return portal if you filed online. Plus, you can request a copy from your tax office if you filed a paper return.
Can I update my tax return after submitting it if I find missing documents?
Under Section 180 of the Income Tax Act 2023, you can update the missing documents after submitting. You have 180 days from your original filing date to submit the updated information.
What is the minimum tax amount in bangladesh?
The minimum income tax for most individual taxpayers is BDT 5,000 for the 2026–2027 Assessment Year. However, first time taxpayers need to pay a minimum of BDT 1,000.
What tax rebates are available in bangladesh?
Under the Finance Act, 2026, the rebate is the lesser of these three numbers.
- 10% of your eligible investment
- 3% of your taxable income
- BDT 7.5 lakh
