Individual taxpayers and Hindu Undivided Family taxpayers filing income tax returns between 1 July and 30 September can claim a rebate of up to BDT 25,000 under the Income Tax Act, 2023, while later filings will attract additional tax.
The National Board of Revenue (NBR) has announced a tax incentive for eligible taxpayers who submit their income tax returns by 30 September under the provisions of the Income Tax Act, 2023, offering a rebate of up to 5% of the tax payable to encourage voluntary tax compliance.
According to an NBR press release issued on 2 August 2026, an Individual taxpayer and a Hindu Undivided Family (HUF) taxpayer who files an income tax return during the period from 1 July to 30 September will be entitled to a tax rebate equal to 5% of the tax payable, as determined under Section 173 of the Income Tax Act, 2023, subject to a maximum rebate of BDT 25,000.
The NBR said no tax rebate will be available for income tax returns filed between 1 October and 31 December.
For returns submitted from 1 January to 31 March, Section 173(2) provides for an additional tax equal to 2% of the tax payable or BDT 3,000, whichever is higher.
Returns filed from 1 April to 30 June will attract an additional tax under Section 173(2) equal to 5% of the tax payable or BDT 5,000, whichever is higher.
The authority said the incentive is intended to encourage timely filing, strengthen voluntary tax compliance and improve the efficiency of tax administration.
The NBR also noted that the e-Return Service for individual taxpayers for Tax Year 2026–2027 has been available since 22 July 2026. Taxpayers can file income tax returns and pay taxes online through the NBR e-Tax system using bank transfer, debit card, credit card, bKash, Nagad, Rocket, and other digital payment methods.
Upon successful submission, taxpayers can immediately obtain an Acknowledgement Receipt and an Income Tax Certificate.
