The National Board of Revenue has announced an incentive for taxpayers who file income-tax returns early in the 2026–27 tax year.
Eligible returns submitted from 1 July through 30 September will receive an incentive equal to 5% of tax payable, capped at Tk25,000.
The measure applies to individual taxpayers and Hindu undivided families under the Income Tax Act, 2023.
No incentive will be available for returns filed between 1 October and 31 December.
Those filing between 1 January and 31 March will have to pay additional tax equal to 2% of tax payable or Tk3,000, whichever is higher.
For returns filed from 1 April to 30 June, the additional tax will be 5% of tax payable or Tk5,000, whichever is higher.
The NBR said the incentive is intended to encourage timely filing, strengthen voluntary tax compliance and make tax administration more orderly.
The NBR began e-return services for individual taxpayers for the 2026–27 tax year on 22 July.
Taxpayers can submit returns through the NBR e-tax platform and make payments through bank transfers, debit or credit cards, and several mobile financial services.
The NBR said correctly filed online returns allow taxpayers to obtain an acknowledgement receipt and income-tax certificate immediately.
It also said assistance is available through its call centre and other electronic channels during office hours, excluding public holidays.