The National Board of Revenue (NBR) has announced a new tax incentive to encourage taxpayers to file their income tax returns early in the current 2026–27 assessment year.
Under the new provision, taxpayers filing their returns by September 30 will get a tax rebate of up to 5% of the payable tax, capped at Tk25,000.
This was stated in an NBR press release issued on Sunday (August 2).
According to the press release, under the new provisions of the Income Tax Act, 2023, individual and Hindu Undivided Family (HUF) taxpayers who submit their income tax returns between July 1 and September 30 will receive a tax incentive or rebate of 5% of the payable tax submitted with the return, up to a maximum of Tk25,000.
However, no tax incentive will be available for returns filed between October 1 and December 31.
The NBR noted that taxpayers submitting returns after the stipulated deadline will be subject to additional tax penalties.
Filing between January 1 and March 31 will incur an additional tax of 2% of payable tax or Tk3,000—whichever is higher.
Returns filed between April 1 and June 30 will attract an additional tax of 5% of payable tax or Tk5,000—whichever is higher.
The NBR stated that introducing tax incentives for timely filing will encourage taxpayers to submit their returns early.
This will strengthen the culture of voluntary tax compliance while making tax administration operations more efficient and orderly.
The release further mentioned that the e-return service for individual taxpayers for the 2026–27 assessment year has been active since July 22.
Taxpayers can file their income tax returns from home using the NBR's e-tax platform.
It also offers payment options through digital channels, including bank transfers, debit cards, credit cards, bKash, Nagad, and Rocket.
Upon successful submission of the return, taxpayers can immediately obtain an acknowledgment receipt and an income tax certificate.
In case of any issues with online filing, assistance can be obtained during office hours (excluding public holidays) via the NBR call center (09643717171) and other electronic support channels.
The NBR urges taxpayers to file their income tax returns by September 30 to take advantage of the tax incentive, clarifying that this rebate will not apply to returns submitted after September 30.
