Filing an online tax return in Bangladesh is now the standard route for most individual taxpayers. The National Board of Revenue (NBR) e-Return system brings registration, income disclosure, tax calculation, payment claims, submission and downloadable records into one portal. The difficult part is rarely clicking the final button; it is reconciling salary, bank interest, source tax, investments, expenses and assets before that click.
This guide covers assessment year 2026–27 and was verified against official sources on 13 October 2026. Portal labels and tax rules can change, so check the NBR e-Return portal, the NBR income tax FAQ and current NBR notices before submitting. Amounts and examples below are educational, not a substitute for advice based on your complete facts.
Quick answer: register with your TIN and an NID-linked mobile number, assemble records for every income head, complete the seven e-Return stages, reconcile TDS/AIT and payments, review the generated return, submit, then download the acknowledgement and tax certificate from Tax record.
What Is the NBR e-Return System?
NBR e-Return is Bangladesh's official online individual income tax filing system. The portal currently provides access to e-TIN services, return submission, return verification, the e-Return Ledger, e-Tax Payment and other taxpayer services. It is different from merely holding an e-TIN: an e-TIN identifies the taxpayer, while an annual return reports the taxpayer's income, tax, expenditure, assets and liabilities for a particular assessment year.
After login, the individual return interface is organized around three principal areas: Home, Return submission and Tax record. Return submission contains the working schedules; Tax record stores the submitted acknowledgement, return copy and tax certificate. The system calculates from the information entered, but the taxpayer remains responsible for the completeness and accuracy of that information.
Who Needs to File Online in Assessment Year 2026–27?
The current NBR FAQ states that online filing is mandatory for individual taxpayers for assessment year 2026–27, subject to limited exceptions. The excluded groups are individuals aged 65 or above, persons who are physically unable or have special needs, Bangladeshi taxpayers staying abroad, and a legal representative filing for a deceased taxpayer. An exempt person may still choose to file online voluntarily.
If an otherwise covered taxpayer cannot register or file because of a genuine technical or registration problem, the NBR FAQ describes an application to the relevant Deputy Commissioner of Taxes stating the reason. Paper filing may be allowed after the prescribed tax authority approves it. Do not assume a portal problem automatically converts the return to paper; preserve screenshots or support records and seek approval.
A filing obligation can exist even when no tax is payable. Common triggers include income above the applicable tax-free threshold, assessment in any of the preceding three income years, being a partner, shareholder director, certain company employee, public servant, or executive/management employee, and having exempt or reduced-rate income. Return proof is also required for many statutory transactions and services. Tax liability, the duty to file a return and the duty to show Proof of Submission of Return are related but distinct tests.
Documents and Information to Prepare
The NBR FAQ says supporting documents do not currently have to be uploaded with the online return for assessment year 2026–27. That is not permission to estimate. Keep the underlying evidence because the figures must be entered accurately and the tax authority may later request substantiation.
| Area | Records to collect | What to reconcile |
|---|---|---|
| Identity and access | 12-digit e-TIN, NID details, NID-linked mobile | Name, TIN, date of birth and contact details |
| Employment | Annual salary certificate, payslips, bank credits, employer TDS certificate | Gross benefits, exemptions and tax deducted |
| Bank and investments | Annual interest certificates, statements, Sanchaypatra/dividend records, TDS certificates | Gross income before TDS and ledger credit |
| Rent or business | Agreements, receipts, accounts, allowable-expense evidence | Gross receipts, deductions and net income |
| Rebate | Life insurance, DPS, approved investment or contribution evidence | Eligibility, payment date and statutory ceiling |
| Assets and liabilities | Prior wealth statement, deeds, vehicle details, bank/investment balances and loan statements | Opening position, additions, disposals and closing balances |
| Tax payments | A-Chalan details, source-tax certificates, advance tax and prior adjustment records | Whether every credit appears in the correct year |
Use the previous year's submitted return as a continuity document, not as a template to copy blindly. A new bank account, vehicle, property purchase, loan repayment or investment must be reflected in the relevant income, expense and wealth schedules. A closing asset balance that cannot be explained by opening wealth, current income, gifts, loans or disposals is a common source of inconsistency.
NBR e-Return Registration: Step by Step
Online registration needs a valid TIN and a mobile SIM biometrically registered against the taxpayer's own NID. The mobile number used when the e-TIN was originally created does not have to be reused; the current NBR FAQ allows another SIM registered under the same NID.
- 1Confirm SIM ownership by dialling *16001# and entering the last four digits of the NID when prompted.
- 2Open the official e-Return portal and choose I am not registered yet.
- 3Enter the TIN and NID-linked mobile number, then complete the requested verification.
- 4Enter the six-digit one-time password sent to the mobile number.
- 5Create a strong password and finish registration.
- 6Return to the sign-in screen and log in with the TIN and password.
Never share an OTP or password with an unverified person. If registration fails, first recheck the TIN and SIM ownership. NBR lists its call centre at 09643 717171, available on non-holidays from 9:00am to 5:00pm, and also provides an eTax service channel. Confirm the current support details on the portal before relying on them.
Complete Online Tax Return Workflow
Under Return submission, the current portal moves through seven stages. Complete them in sequence because information entered in an earlier stage can control later schedules and ledger syncing.
1. Assessment
Select the assessment year and confirm the corresponding income year. Declare the applicable heads of income, answer the additional-information questions and indicate whether the asset-and-liability statement is required. A wrong head selection can hide a necessary schedule, so identify all sources before moving on.
2. Income
Report income under the seven NBR heads: employment, rent, agriculture, business, capital gains, financial assets and other sources. Use gross figures where the form asks for gross income; do not reduce bank interest or salary by TDS simply because tax was withheld. Deduction of tax is a payment credit, not usually a reduction of the underlying income.
3. Rebate
Enter only investments or contributions that qualify under the current law and fall within the applicable limits. Match each claim to dated evidence from the relevant income year. The portal's calculated rebate should be checked against the legal conditions rather than treated as proof that the investment is eligible.
4. Expenditure
Complete the personal and family expenditure information consistently. Living expenditure, taxes paid, gifts and special expenses should make sense when compared with declared income and changes in assets and liabilities. Large unexplained differences should be investigated before submission.
5. Assets and Liabilities
Where the statement is required, carry forward the correct opening position and disclose closing assets, cash, financial investments, property, vehicles, jewellery, other assets and liabilities in the appropriate fields. Show how acquisitions were funded and how disposals affected cash or other balances.
6. Tax and Payment
Review the system's tax computation and payable amount. Update credits for tax deducted at source (TDS), advance income tax (AIT), prior overpayment where permitted, and tax paid with the current return. A missing ledger credit can overstate the cash payable; an unsupported credit can understate it.
7. Return View
Read the generated return from beginning to end. Verify identification data, assessment year, every income head, rebate, tax credits, expenditure, assets and liabilities. Save a working copy if the portal offers that option. Submit only after the final payable amount is settled and the information agrees with the supporting records.
How to Report Salary Income Correctly
Employment income under section 32 of the Income Tax Act 2023 is broader than monthly basic salary. It can include salary and benefits from a present, past or prospective employer, arrears and relevant employee share-scheme benefits. Start with the employer's annual salary certificate, then reconcile it to payslips and bank deposits.
| Salary check | Practical treatment |
|---|---|
| Gross compensation | Include applicable basic salary, bonuses, allowances, benefits, arrears and perquisites shown by records |
| Exempt portion | Apply only exemptions currently allowed by law and the applicable schedule; do not reuse an old payroll assumption automatically |
| Employer deductions | Separate provident-fund or other deductions from TDS and verify which items may qualify for rebate |
| Salary TDS | Claim the certificate amount through the relevant payment/ledger process; do not subtract it from gross salary |
| Multiple employers | Combine income and evidence from every employer for the same income year |
Government employees may find salary tax data available through the iBAS connection described by NBR. Other employees should use their certificate or challan details. If payroll, the certificate and bank credits disagree, obtain a corrected certificate or written reconciliation before filing.
Bank Interest, Investments and TDS
Bank interest, returns from savings instruments, dividends and similar receipts generally belong under income from financial assets. Obtain annual certificates for every bank and investment account, including accounts with small balances. Record the gross income first and then claim the related source tax separately.
For supported financial income, NBR instructs taxpayers to complete the income entry before using e-Return Ledger and Sync from Income. The ledger also contains functions such as Claim source tax, Claim AIT and Tax paid with return. Confirm that the amount, institution, date and assessment year match the certificate; a TDS deduction is not necessarily the final tax on that income.
Rebate and income are also separate. A qualifying investment can potentially generate a rebate, while profit or interest from that investment may still be reportable income. Keep purchase records, maturity or sale statements, income certificates and source-tax proof so both sides of the transaction can be supported.
Who Must Submit a Wealth Statement?
Under current section 167 of the Income Tax Act 2023, an individual must submit the statement of assets and liabilities when total assets exceed Tk 50 lakh at the end of the income year. The older Tk 40 lakh figure found in some legacy guidance is no longer the current threshold.
The statement is also required if the individual owned a motor vehicle at any time in the year, invested in a house or apartment within a city corporation, owned an asset outside Bangladesh, was a shareholder director of a company, or was a public servant. Other facts can affect the required schedules, and a non-resident individual's asset disclosure has special territorial treatment under the law.
Prepare a roll-forward: opening assets plus purchases and additions, less disposals and reductions, equals closing assets. Reconcile loans to lender statements and show the funding source for major purchases. If the portal asks for IT-10B or related asset information, do not omit the schedule merely because taxable income is below the general threshold.
Calculate and Verify Tax Before Submission
For assessment year 2026–27, the official 2026–27 budget document sets the general individual tax-free threshold at Tk 375,000. Higher thresholds apply to specified categories, including women and taxpayers aged 65 or above, persons with disabilities, third-gender taxpayers and certain specially recognized taxpayers. Confirm the category that lawfully applies to you.
For a general individual, the published slabs are: the first Tk 375,000 at nil; the next Tk 300,000 at 10%; the next Tk 400,000 at 15%; the next Tk 500,000 at 20%; the next Tk 2,000,000 at 25%; and the balance at 30%. Separate rates or rules may apply to particular income, rebates, surcharges and minimum tax.
Illustrative example: assume a general resident individual has Tk 900,000 of taxable total income after applicable exemptions, with no special-rate income. The first Tk 375,000 is nil; the next Tk 300,000 at 10% is Tk 30,000; and the remaining Tk 225,000 at 15% is Tk 33,750. Gross tax is therefore Tk 63,750 before allowable rebate, TDS, AIT, surcharge, minimum-tax rules or other adjustments. This is a calculation illustration, not a personal tax opinion.
Compare your independent computation with the portal result. If they differ, recheck assessment year, taxpayer category, income classification, exempt portions, rebate base, TDS/AIT and any special-rate income. Do not force the return to match an expected refund or payable amount.
Common e-Return Errors and Fixes
| Error | Why it matters | Safer response |
|---|---|---|
| Using a non-NID-linked SIM | Registration or OTP verification fails | Verify SIM ownership with *16001# and use a SIM registered to the taxpayer's NID |
| Reporting net bank interest | Income is understated because TDS was already removed | Enter gross interest, then claim supported TDS separately |
| Missing an employer or account | Total income and source tax do not reconcile | Build a complete institution-by-institution checklist before entry |
| Claiming an old exemption or rebate | Tax is understated even if the portal accepts the figure | Check current law and retain dated proof |
| Omitting assets because tax is nil | Wealth disclosure has separate statutory triggers | Test section 167 conditions independently |
| Carrying forward last year's balances unchanged | Asset movement becomes implausible | Reconcile purchases, disposals, loans and closing balances |
| Paying but not updating the ledger | The return can still show tax payable | Match challan/payment details in Tax and payment before submission |
| Submitting without final preview | Wrong year or incomplete schedules become harder to correct | Review the generated return and save records before clicking Submit |
Paying Tax Through e-Return
When an unpaid balance remains, the portal activates Pay Now. The NBR FAQ describes payment through A-Chalan or the Sonali Bank gateway, with available channels potentially including mobile financial services such as bKash, Rocket or Nagad, internet banking, and debit or credit card. The channels shown can depend on the gateway and taxpayer circumstances, so follow the current on-screen options rather than assuming every method will always be available.
After payment, wait for confirmation and verify that the credit appears against the correct return. Save the transaction reference, challan and confirmation page. If money is debited but the portal does not update, do not immediately pay twice; check status, preserve evidence and contact the payment provider or NBR support.
Want a professional cross-check before submission? EasyTax's individual income tax return service can review the computation and supporting records, followed by a final portal-return review within the agreed engagement scope. Book a consultation to confirm documents, fees and filing support.
Submit the Return and Download the PSR
Once the return view is accurate and payments are updated, complete the declaration and submit. The NBR FAQ says the online assessment process then completes and the system generates the acknowledgement slip and tax certificate. Open Tax record to download or print the acknowledgement, submitted return and certificate; also retain payment challans and the supporting workpapers.
Under section 264, Proof of Submission of Return can take the form of the prescribed acknowledgement or receipt, a system-generated certificate containing the taxpayer's name, TIN and assessment year, or a certificate issued by the Deputy Commissioner of Taxes. In everyday use, the downloaded acknowledgement is commonly called the PSR. It proves submission; it is not a tax-clearance certificate, an assessment guarantee or confirmation that NBR will never ask questions.
Filing Deadline for Assessment Year 2026–27
The ordinary statutory Tax Day for an individual is 30 November 2026 for assessment year 2026–27, as verified on 13 October 2026. NBR can issue notices that affect filing arrangements, so check the current income tax public notices close to the deadline rather than relying on social-media posts.
Special timing rules may apply, including to a first-time individual filer and an eligible Bangladeshi taxpayer returning from abroad. Filing after the applicable Tax Day can change financial consequences and procedural options even where a return can still be accepted. If you expect delay, obtain advice based on the current Act, official notices and your actual status before the deadline.
A Practical Two-Stage EasyTax Review
A careful professional review can be organized in two stages. First, reconcile the source documents: salary, financial income, business or rent records, tax credits, investments, expenditure, assets and liabilities. Second, compare the completed portal return and tax computation with that reconciliation immediately before submission. This separation catches both accounting omissions and data-entry errors. Confirm the precise deliverables and representation scope when engaging EasyTax.
For taxpayers with asset growth, multiple income heads, foreign holdings, a business, property transactions or notices, begin well before Tax Day. A clean file should contain the final return, PSR, certificate, payment proofs, all source documents and a short reconciliation that explains material differences from the previous year.
Visual Walkthrough Recommendations
For a publishable visual companion, use a simple seven-stage workflow diagram for Assessment through Return view; a redacted, current portal screenshot for registration and OTP entry; a salary-certificate reconciliation graphic; a bank-interest and TDS ledger checklist; an assets-and-liabilities roll-forward; a pre-submission checklist; and a redacted example showing where the acknowledgement and certificate appear in Tax record. Label illustrations as illustrations, date real interface screenshots, and remove every TIN, NID, mobile number, OTP and financial identifier.
Frequently Asked Questions
Is online tax return filing mandatory in Bangladesh for 2026–27?
The current NBR FAQ says online filing is mandatory for individual taxpayers, except the specified categories: taxpayers aged 65 or above, people who are physically unable or have special needs, Bangladeshis staying abroad, and legal representatives filing for deceased taxpayers. Exempt taxpayers may file online voluntarily.
Can I register without the mobile number used for my e-TIN?
Yes. NBR says you may use another mobile number if its SIM is biometrically registered under your own NID. Verify ownership with *16001# and the last four NID digits.
Do I upload salary certificates and bank statements?
NBR's current FAQ says documents do not have to be uploaded for the 2026–27 online return. You must still enter accurate figures and retain the evidence for review or later verification.
What are the seven e-Return stages?
They are Assessment, Income, Rebate, Expenditure, Assets and liabilities, Tax and payment, and Return view. Choices in the first stages determine which later schedules appear.
Should salary or bank interest be entered after deducting TDS?
Normally, no. Report the applicable gross income and claim supported TDS as a separate tax credit through the relevant payment or ledger workflow.
Who must submit the assets and liabilities statement?
Current section 167 triggers include total assets above Tk 50 lakh, owning a motor vehicle, investing in a city-corporation house or apartment, owning an overseas asset, being a shareholder director, or being a public servant. Special rules can also affect the schedules.
Does income below Tk 375,000 mean I do not file?
Not necessarily. Tk 375,000 is the general tax-free threshold for 2026–27, but return-filing and PSR obligations have separate triggers. Review your status and transactions, not income alone.
How do I claim bank or Sanchaypatra TDS?
Enter the relevant financial income first, then use the e-Return Ledger workflow, including Sync from Income or the applicable source-tax claim. Match the claim to the institution's certificate.
How can I pay tax online?
Use Pay Now when the portal shows a balance. Current official guidance identifies A-Chalan or the Sonali Bank gateway and the payment channels then offered within that process. Save the confirmed challan or transaction record.
Where do I download the PSR?
After successful submission, open Tax record and download the acknowledgement slip, return copy and tax certificate. Keep both digital and backup copies.
Can I correct an online return after submission?
NBR's currently published FAQ contains inconsistent wording on whether an amended return should be handled online or submitted on paper to the tax circle, although it refers to a 180-day limit and one amendment. Contact NBR or the relevant circle for the current procedure before attempting a correction.
What should I do if registration or the portal fails?
Capture the error, recheck TIN and SIM ownership, try official support and preserve the support record. If the problem prevents mandatory online filing, follow NBR's process for applying to the relevant tax authority rather than assuming paper filing is automatically valid.
Official Sources and Final Check
This guide was checked on 13 October 2026 against the NBR e-Return portal, NBR income tax FAQ, Income Tax Act 2023, NBR 2026–27 income tax guide and official budget material. Before filing, recheck the portal, the applicable assessment year and any later NBR notice.
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Regulatory Notice: This compliance guide is for general educational information only under Bangladeshi statutory frameworks (including the Income Tax Act 2023, Value Added Tax and Supplementary Duty Act 2012, and Companies Act 1994) and does not constitute formal legal or tax counsel. Government gazette rules, statutory regulatory orders (SROs), and procedural circulars are subject to periodic administrative updates. Please consult an EasyTax advocate or tax practitioner for customized advisory on your specific situation.
