Bangladesh Tax Filing Guide 2026 — Return Deadlines, E-Filing & Compliance

Overview — Tax Year & Filing Calendar

Bangladesh follows a July-June tax year:

👉 Tax Year: July 1 to June 30 (e.g., Tax Year 2025-26 runs from July 1, 2025 to June 30, 2026).

👉 Assessment Year: The year following the tax year (e.g., Assessment Year 2026-27 for income earned in 2025-26).

👉 Individual Deadline: September 30 (of the assessment year). E-filers typically get an extended deadline of November 30.

👉 Company Deadline: July 15 (of the assessment year). Companies must file within 15 days of the end of the tax year.

Individual Tax Returns — Due September 30

Individuals must file their annual tax return by September 30 following the end of the tax year:

👉 Who Must File: Any individual whose total income exceeds the tax-free threshold (৳350,000 for male taxpayers, ৳400,000 for female taxpayers and senior citizens aged 65+, ৳475,000 for differently-abled persons, ৳350,000 for gazetted war-wounded freedom fighters) in the tax year. Also required if you own a motor vehicle, hold a trade license, are a director of a company, or have a TIN.

👉 Return Form: Form IT-11B (general individuals), IT-11BA (for salaried individuals with only salary income), IT-11BB (for individuals with business income).

👉 E-Filing: The NBR e-return portal (https://etaxnbr.gov.bd) allows online submission. The process includes: log in with e-TIN, select the return form, fill in income details, compute tax, upload supporting documents (optional), and submit. E-return filing generates an acknowledgment slip.

👉 Paper Filing: Still widely used. Submit to the Deputy Commissioner of Taxes (DCT) office with jurisdiction over your area. Must attach supporting documents (salary certificate, bank statements, investment proofs, tax deduction certificates).

Company Tax Returns — Due July 15

Companies have a tighter deadline for filing their tax returns:

👉 Deadline: July 15 of the assessment year (within 15 days of the tax year end). For most companies, this means July 15, 2026 for the 2025-26 tax year.

👉 Return Form: IT-16 (general companies), IT-16D (for companies with specific exemptions).

👉 Requirements: Audited financial statements, tax computation, depreciation schedule, details of directors/shareholders, withholding tax (AIT) certificates, and statement of tax deducted at source (TDS).

👉 Corporate Tax Rate: 22.5% for publicly traded companies (listing status maintained), 27.5% for non-publicly traded companies, 20% for companies listed on the SME platform, and various special rates for specific sectors (e.g., 15% for RMG, 10% for IT-enabled services).

VAT Returns — Monthly (Mushak 9.1 / 11.3)

Value Added Tax (VAT) returns must be filed monthly by VAT-registered businesses:

👉 VAT Return Form: Mushak 9.1 (for general VAT-registered businesses) or Mushak 11.3 (for VAT-registered service providers with turnover up to ৳30 million).

👉 Filing Deadline: By the 15th of the following month. For example, VAT return for July must be filed by August 15.

👉 E-Filing: VAT returns are filed online through the VAT Online Project (https://bin.vat.gov.bd). The system generates a Mushak 9.1/11.3 submission confirmation.

👉 Payment: VAT due must be paid electronically through the Automated Challan System (ACS) or at scheduled banks. Late payment attracts interest at 2% per month.

Withholding Tax Returns — Monthly (TDS)

Tax Deducted at Source (TDS) returns must be filed monthly by withholding agents:

👉 Applicability: Any person/entity required to withhold tax at source (employers for salary, companies for contract payments, banks for interest, tenant for rent above threshold, etc.) must file monthly TDS returns.

👉 Forms: Various withholding tax forms depending on the nature of payment: Form IT-2 (salary), IT-3 (interest), IT-4 (contract), IT-5 (rent), IT-6A (professional fees), etc.

👉 Deadline: Monthly, within 15 days of the following month (in practice, the deadline aligns with the VAT return schedule for convenience).

👉 E-TDS: The NBR has introduced an online TDS management system. Withholding agents can file returns and generate certificates online.

E-Filing via NBR Portal — Challenges

The NBR has invested in e-filing but challenges remain:

👉 Benefits: E-filing is convenient (file from anywhere), faster (immediate acknowledgment), and reduces paperwork. Extended deadline for e-filers (November 30 vs September 30 for individuals).

👉 Challenges: Frequent system downtime during peak season (September-November), slow processing speeds, confusing user interface, limited field support, and some return forms not fully digitalised. Many taxpayers report technical glitches.

👉 Paper Filing Still Prevalent: Despite e-filing being available, the majority of individual taxpayers still file paper returns. Reasons include: trust in paper submission, lack of digital literacy, and the need to visit the tax office in person to resolve queries.

👉 Best Practice: For 2026, the recommended approach is to e-file the return online and also submit physical supporting documents to the tax office for assessment. Keep copies of both.

Tax Cards & Certificate of Compliance

The NBR issues tax compliance certificates:

👉 Tax Card: A smart card issued to TIN holders (physical card). Used as proof of tax registration for bank accounts, trade license renewal, property registration, etc.

👉 Certificate of Compliance (CoC): A certificate confirming that the taxpayer has filed tax returns for the relevant years. Required for: government tenders, import/export licence renewal, company annual filing with RJSC, opening/maintaining bank accounts, and applying for credit cards or large loans.

👉 Digital Certificate: The NBR now issues digital tax compliance certificates through the e-TIN portal. These are accepted for most purposes.

Special Returns for High-Wealth Individuals

High-wealth individuals (HWIs) face additional compliance requirements:

👉 Net Wealth Statement: Individuals with net wealth exceeding ৳2.5 crore (৳25 million) must submit a net wealth statement (Schedule of Assets and Liabilities) with their tax return. This includes: immovable property, vehicles, investments, bank balances, jewellery, and liabilities.

👉 Excessive Expenditure: If your expenditure exceeds your declared income, the tax authorities may add the unexplained expenditure to your taxable income at a rate of 30-60%.

👉 Airport Tax: High-wealth individuals flying abroad may need to obtain a tax clearance certificate (TCC) from NBR if they have tax dues.

👉 Scrutiny: HWIs are more likely to be selected for detailed tax scrutiny/audit. Maintain proper records of all assets, income sources, and wealth accumulation.

Penalties for Late Filing