Dhaka: The National Board of Revenue (NBR) has announced a tax incentive of up to 5 percent, capped at Tk 25,000, for individual taxpayers and Hindu Undivided Family (HUF) taxpayers who submit their income tax returns between July 1 and September 30 under the provisions of the Income Tax Act, 2023.
According to Bangladesh Sangbad Sangstha, eligible taxpayers who file their returns within the stipulated period will receive a tax rebate equal to 5 percent of the tax payable under Section 173 of the Income Tax Act, 2023, subject to a maximum benefit of Tk 25,000, as stated in an NBR press release issued today.
The revenue authority clarified that no tax incentive will be available for returns submitted between October 1 and December 31. Taxpayers filing returns between January 1 and March 31 will have to pay an additional amount equivalent to 2 percent of the tax payable or Tk 3,000, whichever is higher, under Section 173(2) of the law. For returns submitted between April 1 and June 30, the additional tax will be 5 percent of the tax payable or Tk 5,000, whichever is higher.
The NBR emphasized that the incentive aims to encourage voluntary tax compliance and motivate taxpayers to file their returns early, thereby strengthening the culture of tax compliance and enhancing the efficiency and orderliness of tax administration. The board also announced the launch of its e-Return service for the 2026-27 tax year on July 22, 2026.
Taxpayers can submit their returns online through the NBR’s e-tax portal and pay taxes using bank transfers, debit and credit cards, as well as digital payment platforms including bKash, Nagad, and Rocket. Upon submitting accurate information, taxpayers can instantly obtain an acknowledgment receipt and tax certificate through the online system.
The NBR assured that its officials will provide assistance through the call center and other electronic channels during office hours on working days to resolve any issues related to online return filing. The board urged all eligible taxpayers to submit their income tax returns by September 30 to avail themselves of the tax incentive.