Quick answer: No. For individual taxpayers, 30 November is no longer the last date for the 2026-27 income tax return. The Finance Act 2026 brought in year-round filing with four windows. If you file by 31 December 2026, you pay normal tax with no extra charge. From 1 January 2027 an additional tax applies, and it grows the longer you wait.
What changed in 2026: no single income tax return deadline
For years, every individual taxpayer in Bangladesh worked towards one date: 30 November, the Tax Day. Each year NBR often extended it, sometimes to 31 December or even 31 January, and offices filled up in the last week.
The Finance Act 2026 changed this. For individuals, the income tax return can now be filed at any time during the tax year, from 1 July to 30 June. The timing of your filing decides whether you get a rebate, pay normal tax or pay an additional tax. NBR announced the four windows for tax year 2026-27 on 2 August 2026.
The Act also repealed NBR’s power to extend the return filing date by one month. So do not plan around a last-minute extension: the windows are fixed in the law.
The four income tax return filing windows for 2026-27
These windows apply to individual taxpayers (and Hindu undivided families) for the 2026-27 tax year, which covers income earned from 1 July 2025 to 30 June 2026.
| When you file | Effect on your tax | Example: tax payable Tk 50,000 |
|---|---|---|
| 1 July – 30 September 2026 | Rebate of 5% of tax payable, capped at Tk 25,000 | Tk 2,500 less to pay (window closed) |
| 1 October – 31 December 2026 | Normal tax. No rebate, no additional tax | Pay Tk 50,000 |
| 1 January – 31 March 2027 | Additional tax: 2% of tax payable or Tk 3,000, whichever is higher | Pay Tk 50,000 + Tk 3,000 |
| 1 April – 30 June 2027 | Additional tax: 5% of tax payable or Tk 5,000, whichever is higher | Pay Tk 50,000 + Tk 5,000 |
Notice the minimum amounts. Even a small taxpayer whose tax is only Tk 5,000 will pay at least Tk 3,000 extra in January–March and Tk 5,000 extra in April–June. For small taxpayers, a late return can almost double the bill.
How much additional tax? Three worked examples
The additional tax is the higher of the percentage and the fixed minimum. Here is how it works for three taxpayers.
| Tax payable | Oct – Dec 2026 | Jan – Mar 2027 | Apr – Jun 2027 |
|---|---|---|---|
| Tk 5,000 (minimum tax) | Nil | Tk 3,000 (2% = Tk 100) | Tk 5,000 (5% = Tk 250) |
| Tk 80,000 | Nil | Tk 3,000 (2% = Tk 1,600) | Tk 5,000 (5% = Tk 4,000) |
| Tk 3,00,000 | Nil | Tk 6,000 (2%) | Tk 15,000 (5%) |
The 2% rate only goes above Tk 3,000 when your tax payable is more than Tk 1,50,000. The 5% rate only goes above Tk 5,000 when your tax payable is more than Tk 1,00,000. Below those levels the fixed minimum applies.
What if you file after 30 June 2027?
A return filed after the end of the tax year is a delayed return. Under the Finance Act 2026:
- If you file on your own (before any notice), additional tax is 10% of tax payable or Tk 5,000, whichever is higher.
- If you file only after the Deputy Commissioner of Taxes sends a reassessment notice, additional tax is 15% of tax payable or Tk 10,000, whichever is higher.
A late filer also has no acknowledgement slip, which works as the Proof of Submission of Return (PSR). Without a PSR you can face problems with services such as larger bank loans, land or flat registration, trade licence work in city areas and tenders.
Who must file an income tax return?
You must file a return for tax year 2026-27 if any of these applies:
- Your total income is above the tax-free limit: Tk 4,00,000 for most individuals; Tk 4,50,000 for women and taxpayers aged 65 or more; Tk 5,25,000 for persons with disability and third-gender taxpayers; Tk 5,50,000 for gazetted war-wounded freedom fighters and gazetted July fighters.
- You were assessed to tax in any of the previous three years.
- You are a shareholder-director or sponsor of a company, a partner of a firm, a government employee, or a salaried executive or manager.
- You need a PSR for a service such as a loan, land registration, trade licence or tender.
If your income is above the tax-free limit, the minimum tax is Tk 5,000 for existing taxpayers and Tk 1,000 for new taxpayers, even after investment rebate. You can check your figure with our income tax calculator.
A non-resident individual with no permanent establishment in Bangladesh is no longer required to file. Certain Bangladeshis returning from abroad must file within 90 days of returning.
Online filing (e-Return) rules and who can still file on paper
Under a special NBR order, e-Return is mandatory for individual taxpayers. You file at etaxnbr.gov.bd and print the acknowledgement slip and tax certificate right away. The service for 2026-27 opened on 22 July 2026.
These taxpayers may still file a paper return:
- Taxpayers aged 65 or more.
- Persons with disability, with the relevant certificate.
- Bangladeshis living abroad.
- Legal representatives filing for a deceased taxpayer.
- Foreign nationals working in Bangladesh.
- Taxpayers who cannot register on e-Return, with approval of the Additional or Joint Commissioner of Taxes.
Login trouble? Read our guide on resetting your e-Return password. The NBR call centre is 09643 717171 (office hours on working days). Collect your papers first with our documents checklist for the income tax return.
Companies and other taxpayers
The windows above are for individuals. Companies keep a due date, but the Finance Act 2026 added a similar system around it: a 5% rebate (capped at Tk 25,000) for filing within two months before the due date, and additional tax for filing after it. NBR’s power to extend the company filing date by one month has also been repealed. See our page on the company tax return submission deadline, or talk to us about your company’s year end.
What to do now: a 5-step checklist
- Check if you must file. Compare your income with the tax-free limit and the list above.
- Collect your papers. Salary certificate, bank statements, TDS certificates, investment proofs, rent and asset details.
- Log in to e-Return. Reset your password early if needed. Do not wait for the last week of December.
- File by 31 December 2026. This is the last day to file with no additional tax for 2026-27.
- Save the acknowledgement slip. It is your PSR. Keep a PDF copy with your bank and land papers.
বাংলা সারসংক্ষেপ: রিটার্ন জমার শেষ তারিখ কি এখনও ৩০ নভেম্বর?
না। অর্থ আইন ২০২৬ অনুযায়ী ব্যক্তি করদাতাদের জন্য ২০২৬-২৭ করবর্ষে ৩০ নভেম্বর আর একমাত্র শেষ তারিখ নয়। এখন সারা বছর রিটার্ন দেওয়া যায়, তবে কখন দিচ্ছেন তার ওপর কর নির্ভর করে:
- ১ জুলাই – ৩০ সেপ্টেম্বর ২০২৬: প্রদেয় করের ৫% রেয়াত, সর্বোচ্চ ২৫,০০০ টাকা (সময় শেষ)।
- ১ অক্টোবর – ৩১ ডিসেম্বর ২০২৬: স্বাভাবিক কর, কোনো রেয়াত বা অতিরিক্ত কর নেই।
- ১ জানুয়ারি – ৩১ মার্চ ২০২৭: প্রদেয় করের ২% অথবা ৩,০০০ টাকা, যেটি বেশি, অতিরিক্ত কর।
- ১ এপ্রিল – ৩০ জুন ২০২৭: প্রদেয় করের ৫% অথবা ৫,০০০ টাকা, যেটি বেশি, অতিরিক্ত কর।
৩০ জুন ২০২৭-এর পরে নিজে থেকে রিটার্ন দিলে ১০% বা ৫,০০০ টাকা (যেটি বেশি), আর পুনঃনির্ধারণ নোটিশের পরে দিলে ১৫% বা ১০,০০০ টাকা (যেটি বেশি) অতিরিক্ত কর দিতে হবে। এনবিআরের এক মাস সময় বাড়ানোর ক্ষমতাও বাতিল হয়েছে। তাই অতিরিক্ত কর এড়াতে ৩১ ডিসেম্বর ২০২৬-এর মধ্যে ই-রিটার্ন জমা দিন।
Frequently asked questions
Is 30 November 2026 the last date for the income tax return?
No. For individual taxpayers, the Finance Act 2026 replaced the single deadline with four filing windows. You can file until 31 December 2026 with no additional tax, and until 30 June 2027 with an additional tax.
What happens if I file my return in January 2027?
You pay an additional tax of 2% of your tax payable or Tk 3,000, whichever is higher, on top of your normal tax.
Can I still get the 5% rebate for 2026-27?
No. The 5% rebate (up to Tk 25,000) was only for returns filed from 1 July to 30 September 2026. Next year, file by 30 September 2027 to claim it.
Will NBR extend the return deadline this year?
The Finance Act 2026 repealed NBR’s power to extend the return filing date by one month, and the windows are set in the law. Plan to file by 31 December 2026.
What if I file after 30 June 2027?
It becomes a delayed return. Filing on your own costs additional tax of 10% of tax payable or Tk 5,000, whichever is higher. After a reassessment notice it is 15% or Tk 10,000, whichever is higher.
Is online filing mandatory for everyone?
e-Return is mandatory for individual taxpayers, except people aged 65 or more, persons with disability, Bangladeshis living abroad, representatives of deceased taxpayers, foreign nationals working in Bangladesh, and those approved for paper filing because of registration problems.
My income is below Tk 4 lakh. Do I need to file?
Maybe. You must still file if you need a PSR for a service, were assessed in any of the last three years, or are a company director, partner, government employee or salaried executive.
File your 2026-27 return before additional tax starts
VATax Advisory & Co. prepares and files income tax returns for salaried people, business owners, directors and expatriates. We check your rebate, TDS credits and wealth statement, and file before 31 December so you pay no extra tax.
Sources: Finance Act 2026; NBR announcement of filing windows for tax year 2026-27 (2 August 2026); NBR e-Return launch for 2026-27 (22 July 2026); NBR Income Tax Guide 2026-27; National Board of Revenue. This guide is general information, not legal advice for a specific case.
