Bangladesh has launched its 2026-27 individual income tax return filing season, making online filing mandatory for most taxpayers while introducing an early filing incentive of up to 5% of the net tax payable.
Bangladesh has officially opened the 2026-27 individual income tax return filing season, with the National Board of Revenue (NBR) launching its e-return filing service on 22 July 2026 and making online filing mandatory for most individual taxpayers.
Under the new requirement, all general individual taxpayers must submit their income tax returns electronically through the NBR’s e-return system. However, certain categories of taxpayers remain eligible to file paper returns. These include senior taxpayers aged 65 years and above, persons with disabilities or special needs who hold the required certification, Bangladeshi taxpayers residing abroad, representatives of deceased taxpayers, and foreign nationals working in Bangladesh.
The NBR said the move builds on the growing adoption of its digital tax filing platform. During the 2025-26 tax year, approximately 4.7 million individual taxpayers filed their returns online, the highest number recorded since the e-return system was introduced in 2021.
Taxpayers using the online system can also pay their taxes digitally and receive an acknowledgement slip and income tax certificate immediately upon successful submission of their returns.
To encourage early compliance, the NBR has introduced a filing incentive from the 2026-27 fiscal year. Individual taxpayers who submit their returns between July and September will be eligible for a tax credit of up to 5% of their net tax payable, subject to a maximum benefit of BDT 25,000.
Returns filed after September will not qualify for the incentive, while returns submitted after December will be subject to additional tax.
