eReturn Filing in Bangladesh 2026-27: Step-by-Step Online Income Tax Return Guide

Step-by-step online income tax return (eReturn) guide for individual taxpayers – tax year 2026-27, updated October 2026

eReturn is the National Board of Revenue’s (NBR) online system for filing your income tax return in Bangladesh at etaxnbr.gov.bd. For the 2026-27 tax year, the NBR has made eReturn filing mandatory for regular individual taxpayers, and the Finance Act 2026 now lets you file your return at any time of the year, with a rebate for early filing and extra tax for late filing. This guide from VATax Advisory & Co. explains who must file, the documents you need, how to register and file your eReturn step by step, how to pay tax online and what happens if you file late.

What’s New for eReturn 2026-27

• eReturn is mandatory for regular individual taxpayers under an NBR special order. Paper returns are allowed only for specified groups.
• Year-round filing: under the Finance Act 2026, individuals can file at any time in the tax year. Instead of one fixed Tax Day, the date you file now decides whether you get a rebate or pay additional tax, and the NBR’s power to extend the filing date by one month has been repealed.
• Early-filing rebate: returns filed from July to September earned a 5% rebate on tax (maximum Tk 25,000). That window closed on 30 September 2026.
• Higher tax-free limits: the general tax-free income limit is now Tk 4,00,000, and the old 5% slab has been removed.
• Faster refunds: eligible individuals with only salary, financial-asset or agricultural income can get automated refunds paid electronically.
• Better tools: the eReturn system lets you save drafts, import data from last year’s return, and claim source tax and advance income tax (AIT) through the e-Ledger.

eReturn Deadline and Filing Timeline 2026-27

For individual taxpayers whose income year ends on 30 June, the date you file your eReturn now changes how much tax you pay:

Returns filed after the tax year, or only after a notice from the tax office, can face higher charges (see penalty for late eReturn filing).

Tax-Free Income Limit and Tax Rates (Tax Year 2026-27)

Each rate applies only to the part of your income in that band. Investment rebates (for example on Sanchayapatra, life insurance and approved funds) and minimum tax rules may change your final liability, so check them when you prepare your eReturn.

Who Must File an Income Tax Return in Bangladesh?

Under Section 166 of the Income Tax Act, 2023, you must file a return for the tax year if:

• your income in the income year is above the tax-free limit;
• you were assessed to tax in any of the three years before the income year;
• you are a company, a shareholder-director or shareholder-employee of a company, a firm or partner of a firm, an association of persons, an executive or managerial employee of a business, a public servant, or a non-resident with a permanent establishment in Bangladesh;
• you received income that enjoys a tax exemption or reduced rate (except charitable organisations);
• you are required to register as a taxpayer under Section 261; or
• you must show proof of submission of return (PSR) under Section 264.

This means many people must file even if their income is below the tax-free limit – for example to keep a trade licence, credit card or import/export registration, or to take a large loan.

Who Must Use eReturn – and Who Can Still File on Paper

The NBR’s special order requires online eReturn filing for all regular individual taxpayers. The following may still file a paper return (and can file online if they wish):

• senior citizens aged 65 or above;
• persons with disabilities or special needs (with a supporting certificate);
• Bangladeshi taxpayers living abroad;
• representatives filing on behalf of a deceased taxpayer;
• foreign nationals working in Bangladesh.

If you cannot register for eReturn because of a technical or registration problem, apply in writing to your Deputy Commissioner of Taxes. A paper return is accepted only with approval from the Additional or Joint Commissioner of Taxes.

Documents You Need Before Filing Your eReturn

• 12-digit e-TIN and your NID
• Mobile number registered against your NID (check by dialling *16001#)
• Salary certificate or salary statement (salary tax can be verified through iBAS++ for government employees)
• Bank statements and interest/profit certificates for the income year
• Investment proofs for rebate: Sanchayapatra, DPS, life insurance premium, approved funds, etc.
• Certificates of tax deducted at source (TDS) and advance income tax (AIT) challans
• Rent, business, agricultural or capital-gain income records, if any
• Details of assets and liabilities (land, flat, vehicle, shares, loans) as on 30 June 2026
• Annual household and personal expenditure figures

You do not upload these documents with your eReturn, but you must keep them safely in case the tax office asks for them.

How to Register for eReturn

1. Go to etaxnbr.gov.bd and click “I am not registered yet”.
2. Enter your TIN and the mobile number registered against your NID, then submit.
3. Enter the 6-digit OTP sent to your mobile.
4. Set a strong password: at least 8 characters, with an uppercase letter, a lowercase letter, a number and a special character (such as @, #, $, %).
5. Log in with your TIN and password. If you forget the password, use “Forget password” to reset it by OTP.

If the mobile number on your TIN record is no longer in use, you can still register with any other mobile number that is registered against your NID.

How to File Your eReturn Step by Step

Use a laptop or desktop computer – some eReturn features do not work properly on a mobile phone. After logging in, choose Return Submission from the dashboard and complete these stages.

Step 1: Assessment information

Select the assessment year (2026-27) and income year, and confirm your residential status, taxpayer category and the basic information in your profile.

Step 2: IT-10B requirement

Answer the questions that decide whether you must submit the statement of assets and liabilities (IT-10B) with your eReturn.

Step 3: Income details

Enter income from each source – salary, business or profession, rent, agriculture, financial assets (interest, dividends), capital gains and any other income.

Step 5: Expenditure

Enter your annual personal and family expenditure, including tax paid in the previous year.

Step 8: Review and submit

Check every section in Return View, then submit your eReturn and download your acknowledgement slip and tax certificate.

How to Pay Income Tax Online

You can pay the tax due with your eReturn directly through etaxnbr.gov.bd by bank transfer, debit or credit card, or mobile financial services such as bKash, Rocket and Nagad – no visit to a tax office or bank is needed. Keep the payment challan with your tax records.

After Filing: Acknowledgement Slip, Tax Certificate and PSR

Once your eReturn is submitted with correct information, you can immediately download the acknowledgement slip, income tax certificate, a copy of the return and the payment challan. You can download them again later from the Tax Record menu.

The acknowledgement slip or system-generated certificate works as your Proof of Submission of Return (PSR) under Section 264. You may need a PSR for situations such as:

• becoming a company director or sponsor shareholder;
• getting or renewing a trade licence, import registration (IRC) or export registration (ERC);
• taking a loan above Tk 20 lakh;
• getting or keeping a credit card;
• buying savings certificates or opening fixed deposits above set limits;
• registering land, a building or an apartment above the set value;
• submitting a tender or receiving payment for supplies or services.

The Finance Act 2026 rationalised the list of PSR cases and removed the TIN requirement for opening most bank accounts, so check the current rule for your situation.

Penalty for Late eReturn Filing

Common eReturn Mistakes to Avoid

• Not reconciling net wealth – assets minus liabilities must match last year’s wealth plus this year’s income minus expenditure.
• Forgetting to claim tax deducted at source (bank interest, salary, Sanchayapatra) in the e-Ledger.
• Claiming investment rebate without valid certificates.
• Leaving out bank interest, rent or other small income.
• Choosing the wrong assessment year or taxpayer category.
• Filing on a mobile phone and losing data – use a computer and save drafts.
• Waiting until the last days, when the portal is busy and additional tax may apply.

Advantages of eReturn Filing

• File from anywhere: no need to visit a tax office.
• Fewer errors: the system calculates tax and checks your entries.
• Instant proof: acknowledgement slip and tax certificate right after submission.
• Online payment: pay by bank, card or mobile wallet.
• Faster refunds for eligible taxpayers.

The main challenge is that some taxpayers are not comfortable with online systems, and the NBR call centre can be busy during peak times. That is where professional help saves time and avoids costly mistakes.

Related services: corporate tax return, withholding tax (TDS), tax advisory retainer and VAT registration and monthly VAT return.

eReturn FAQs

Is eReturn mandatory in Bangladesh?

Yes. For the 2026-27 tax year, the NBR requires all regular individual taxpayers to file online through eReturn. Taxpayers aged 65 or above, persons with disabilities, Bangladeshis living abroad, representatives of deceased taxpayers and foreign nationals working in Bangladesh may still file a paper return.

What is the eReturn deadline for 2026-27?

Individuals can file at any time during the tax year. Filing between 1 October and 31 December 2026 carries no additional tax. From 1 January 2027 additional tax applies: 2% (minimum Tk 3,000) until 31 March and 5% (minimum Tk 5,000) from April to June 2027.

What do I need to register for eReturn?

You need your 12-digit TIN, your NID and a mobile number registered against your NID. You can check the link by dialling *16001# and entering the last four digits of your NID.

Can I file eReturn on my mobile phone?

The NBR recommends a laptop or desktop computer because some features of the eReturn system do not work properly on mobile phones.

Do I have to upload documents with my eReturn?

No. You do not upload supporting documents, but you must keep them and show them to the tax office if asked.

Do I need to file a return if my income is below the tax-free limit?

Yes, if you fall under Section 166 – for example if you need a PSR for a trade licence, credit card or loan, or you are a company director. If your income is not taxable you simply file the return without paying tax (unless minimum tax applies).

How do I claim source tax and advance tax in eReturn?

In the Tax & Payment section, choose “Yes” for “Have you paid any source tax, advance tax…?” and then update your payments in the e-Ledger under Claim Source Tax, Claim AIT and Tax Paid with Return.

Can I file eReturn without a TIN?

No. You need an e-TIN to register and file your eReturn.

Where can I get help with eReturn?

Call the NBR helpline on 09643 717171 during office hours on working days, visit your tax circle, or contact VATax Advisory & Co. for professional eReturn preparation and filing.

This guide is for general information and reflects the Income Tax Act, 2023 as amended by the Finance Act 2026 and NBR announcements up to October 2026. Rules can change through NBR orders; please contact us for advice on your own return.