Income tax return deadline 2025-2026: everything you need to know
The filing window, who must file, what happens if you are late, and the documents to have ready before you start.
When is the deadline?
For individual taxpayers, the return for assessment year 2025-2026 is due by 30 November 2025. Company returns follow a different timetable tied to the accounting year end.
The National Board of Revenue occasionally extends the individual deadline, but you should never plan around an extension that has not been announced.
Who has to file?
You must file a return if any of the following apply:
- Your income exceeds the tax-free threshold for your category
- You hold a TIN and it was used for any of the transactions listed in the Act
- You own a motor vehicle, or a house in a city corporation area
- You are a director or shareholder of a company
- You are applying for or renewing a trade licence
- You are a member of a professional body
The list is longer than most people realise. If you hold a TIN, assume you need to file unless you have specifically confirmed otherwise.
What happens if you file late?
Two things. First, interest accrues at 2% per month on the unpaid tax. Second β and this is the part that catches people β a late return can affect your ability to obtain a bank loan, renew a licence or remit funds abroad, because a filing acknowledgement is routinely requested.
Repeated late filing also raises your audit selection risk.
Documents to have ready
| Document | Who needs it |
|---|---|
| NID copy | Everyone |
| TIN certificate | Everyone |
| Salary certificate | Employees |
| Bank statements | Everyone |
| Investment proof (DPS, insurance, savings certificates) | Anyone claiming rebate |
| Rental agreements | Landlords |
| Previous year's return | Anyone who has filed before |
A word on the investment rebate
The rebate is the lowest of three figures: 3% of your taxable income, 15% of your eligible investment, or BDT 10,00,000. A lot of people over-invest in December believing every taka gives them relief. It does not β once you hit the 3% ceiling, further investment gives you no additional rebate that year.
Run the numbers before you commit the cash. Our income tax calculator will show you exactly where the ceiling falls for your income level.
Getting help
If your situation involves rental income, capital gains, foreign income or a business, the return stops being a form-filling exercise. Talk to a verified expert before you file rather than after.
