The National Board of Revenue has introduced a tax incentive for eligible taxpayers who submit income-tax returns by 30 September for the 2026–27 tax year.
The incentive is a rebate of up to 5% of tax payable, with a maximum value of Tk25,000.
It applies to resident individual taxpayers and Hindu Undivided Families that file between 1 July and 30 September.
The NBR said the measure is provided under Section 173 of the Income Tax Act, 2023.
No tax incentive will be available for returns submitted from 1 October through 31 December.
For returns filed from 1 January to 31 March, an additional tax of 2% of tax payable or Tk3,000, whichever is higher, will apply.
For filings 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 taxpayers to file at the start of the prescribed period and strengthen voluntary tax compliance.
The e-return service for individual taxpayers for the 2026–27 tax year was launched on 22 July.
Tax may be paid through the NBR e-tax platform using bank transfer, debit or credit cards, and selected mobile financial services.
The NBR said taxpayers who submit accurate information online receive an immediate acknowledgement and income-tax certificate.