The short version
- Deadline: Tax Day is 30 November 2026. File before it, because a late return loses tax exemptions.
- Who files: everyone with a TIN, plus anyone whose taxable income is over the tax-free limit, even if they owe nothing.
- Freelance income: income from IT and IT-enabled services that came in through banking channels is exempt until 30 June 2027. You still declare it, as exempt income.
- Tax-free limit: ৳4,00,000 for most people (৳4,50,000 for women and people 65+). Above it, the first rate is 10%.
- How: online at etaxnbr.gov.bd with your TIN and a mobile number registered with your NID. E-return is mandatory for most people.
- Keep: your bank, Payoneer and bKash statements for the year, and download the acknowledgement after you submit.
সংক্ষেপে: ২০২৬ সালের রিটার্ন জমার শেষ দিন (কর দিবস) ৩০ নভেম্বর ২০২৬। এই রিটার্নে ১ জুলাই ২০২৫ থেকে ৩০ জুন ২০২৬ পর্যন্ত আয় দেখাতে হবে। ব্যাংকিং চ্যানেলে আসা আইটি ও আইটিইএস ফ্রিল্যান্সিং আয় ৩০ জুন ২০২৭ পর্যন্ত করমুক্ত, তবে টিআইএন থাকলে রিটার্ন জমা দিতেই হবে এবং এই আয় করমুক্ত আয় হিসেবে দেখাতে হবে। কর দিবসের পরে জমা দিলে করমুক্ত সুবিধা পাওয়া যায় না। রিটার্ন জমা দিন etaxnbr.gov.bd-তে, নিজের এনআইডি দিয়ে নিবন্ধিত মোবাইল নম্বর দিয়ে।
1. Do you need to file?
You need to file a return for this year if any of these apply:
- You have a TIN. Once you're registered, the NBR expects a return every year, even when you owe nothing and all your income is exempt.
- Your taxable income is above the tax-free limit, for example from local clients, a salary, a business or rent.
- You were assessed for tax in any of the last three years, or you're a shareholder director of a company or a partner in a firm.
If you've never registered and your only income is exempt freelance income, you may not have to file yet. But you'll need a TIN and a filed return for many everyday things, such as larger bank loans and credit cards, so most working freelancers end up registering anyway. You can get an e-TIN free at secure.incometax.gov.bd.
Not sure? The Bangladesh freelancer tax checker tells you in a minute whether your income is exempt and whether you should file.
2. Which year this return covers, and the deadline
| Income covered | 1 July 2025 to 30 June 2026 |
|---|---|
| Deadline (Tax Day) | 30 November 2026 |
| Assets and liabilities | What you owned and owed on 30 June 2026 |
| How to file | Online at etaxnbr.gov.bd (mandatory for most individuals) |
News reports and the NBR often call this the "2026-27" return, because it's filed in the 2026-27 financial year. The income in it is from 2025-26. If you started freelancing after 30 June 2026, that income goes on next year's return, due in November 2027.
3. Is your freelance income tax-free?
- IT and IT-enabled services: yes, if it came in through banking channels. Income from IT and IT-enabled services earned from 1 July 2024 to 30 June 2027 is exempt. That includes typical freelance work such as web and software development, graphic design, search engine optimisation, data entry and data processing, paid through Fiverr, Upwork or direct clients into a bank account in Bangladesh.
- Money that went to bKash: Payoneer to bKash is an official remittance, but the exemption talks about banking channels. If most of your money arrived through bKash, keep the full statements and consider asking a tax adviser how to show it.
- Other freelance income, such as content creation or work outside the IT and IT-enabled services list, is taxed at the normal rates for this return. The 2026-27 budget proposed extending the exemption to all freelancing and to independent content creators; check the NBR's guidance before treating that income as exempt.
- Exempt doesn't mean invisible. You declare the income in your return as exempt income. It also explains where the money in your bank account and savings came from, which the return's assets section has to match.
4. If you do owe tax: limits and rates
Tax is only due on taxable income above your tax-free limit. Exempt freelance income doesn't count towards it.
| Taxpayer | Tax-free limit |
|---|---|
| Most individuals | ৳4,00,000 |
| Women and people aged 65 or over | ৳4,50,000 |
| People with disabilities, third-gender taxpayers | ৳5,25,000 |
| Gazetted war-wounded freedom fighters | ৳5,50,000 |
Parents or guardians of a person with a disability get a further ৳50,000 on their limit.
| Taxable income above your limit | Rate |
|---|---|
| First ৳3,00,000 | 10% |
| Next ৳4,00,000 | 15% |
| Next ৳5,00,000 | 20% |
| Next ৳20,00,000 | 25% |
| The rest | 30% |
Minimum tax: if your taxable income is above the limit, you pay at least ৳5,000, or ৳1,000 if you're a new taxpayer. If it's under the limit, there's no minimum tax.
Two examples
- Rafi earned ৳12,00,000 from Upwork web development, withdrawn to his bank through Payoneer, and nothing else. All of it is exempt, so his taxable income is ৳0 and he pays no tax. He still files, showing ৳12,00,000 as exempt income.
- Mitu earned ৳8,00,000 from exempt design work and ৳6,00,000 from a local client. Only the ৳6,00,000 is taxable. As a woman, her first ৳4,50,000 is tax-free, and 10% on the next ৳1,50,000 is ৳15,000. That's above the ৳5,000 minimum, so she pays ৳15,000, less any tax already deducted and any investment rebate.
Savings such as DPS, savings certificates and life insurance can reduce your tax through the investment rebate. The e-return works the rebate out for you from what you enter.
5. What to gather before you start
- TIN and NID. Your 12-digit TIN certificate and your NID.
- A mobile number registered with your own NID. The e-return sends a one-time code to it. A number registered to a family member won't work.
- Income records for 1 July 2025 to 30 June 2026: Payoneer transaction history, Fiverr or Upwork earnings statements, and bank statements showing the money arriving. Ask your bank for encashment certificates for the foreign payments if you have them.
- bKash or Nagad statements if your money went there.
- Other income: salary certificate, rent, interest on savings, with any tax deducted at source.
- Investments: DPS, savings certificates, life insurance premiums and similar, for the rebate.
- Assets and liabilities on 30 June 2026: bank and bKash balances, cash, savings, gold, vehicles, land or flats, money lent or borrowed. Last year's return helps if you filed one.
You don't upload documents with the e-return, but keep them safe for several years in case the NBR asks.
6. Filing the e-return, step by step
- Register. Go to etaxnbr.gov.bd, choose to register, and enter your TIN and NID-registered mobile number. Enter the one-time code and set a password.
- Start the return. The portal offers a single-page return and a full return and shows which one you can use. Select the year for income from 1 July 2025 to 30 June 2026 and your resident status.
- Enter your income. Add each source. Declare your IT freelance income and mark it as tax-exempt, so it isn't added to your taxable income. Add any taxable income, such as a salary, local clients or rent.
- Enter investments for the rebate, if you have any.
- Enter assets and liabilities. List what you owned and owed on 30 June 2026. The change in your wealth has to match your income minus your spending, including exempt income. If it doesn't match, the system shows a difference to fix before you can submit.
- Pay any tax due. The system calculates it. Pay online from the e-return, or pay first by A-challan and enter the challan number. If you owe nothing, skip this step.
- Submit and download the acknowledgement. Save the acknowledgement slip as a PDF and keep a copy of the whole return. Banks and offices ask for it as proof of return submission (PSR).
Only use the official site, etaxnbr.gov.bd. Never give your e-return password or one-time code to anyone, including people offering to "file it for you" on Facebook. If you use a tax adviser, let them guide you while you log in yourself.
7. What happens if you file late
This matters most for freelancers. Under the Income Tax Act 2023, if you file after Tax Day:
- Tax exemptions aren't allowed. Income that would have been exempt, such as your IT freelance income, can be taxed.
- The investment tax rebate isn't allowed.
- Delay interest is added monthly on any tax you owe, and further penalties can apply.
In other words, the same ৳12,00,000 that's tax-free on 30 November can cost you real money in December. If you can't finish by Tax Day, speak to your tax circle before the deadline, not after.
8. Common mistakes freelancers make
- Not filing because the income is exempt. Exempt income still has to be declared, and a missed year is harder to fix later.
- Getting paid into someone else's account. Money that arrives in a relative's bank or bKash account doesn't show as your income, and it creates problems for both of you.
- Assets that don't match. If your savings grew by ৳5 lakh, the return needs income that explains it. Declaring exempt freelance income is what makes this work.
- Leaving out small income. Interest on savings and a part-time salary still go in the return, even when tax was already deducted.
- Waiting for the last week. The e-return site gets busy near Tax Day. Aim to file in October or early November.
Frequently asked questions
What is the last date to submit an income tax return in Bangladesh in 2026?
The deadline for individuals, known as Tax Day, is 30 November 2026. This return covers income you earned from 1 July 2025 to 30 June 2026.
Do freelancers in Bangladesh need to file a tax return?
Yes, if you have a TIN, or if your taxable income is above the tax-free limit. Having all your freelance income exempt doesn't remove the duty to file. You show it in the return as exempt income.
Is freelance income tax-free in Bangladesh for the 2026 return?
Income from IT and IT-enabled services earned between 1 July 2024 and 30 June 2027 is exempt, as long as it comes in through banking channels. That covers the income on the return due 30 November 2026. Other kinds of freelance income are taxed at the normal rates unless the NBR confirms otherwise.
What is the tax-free income limit for the return due in November 2026?
4 lakh taka for most individual taxpayers, 4.5 lakh for women and people aged 65 or over, 5.25 lakh for people with disabilities and third-gender taxpayers, and 5.5 lakh for gazetted war-wounded freedom fighters. Above the limit, the first rate is 10%.
What happens if I file my tax return after 30 November?
Under the Income Tax Act 2023, a return filed after Tax Day loses tax exemptions and the investment tax rebate, and delay interest is added on any tax due. So a freelancer whose income would have been exempt can end up paying tax on it. File before Tax Day.
Is online tax return filing mandatory in Bangladesh?
Yes, for most individual taxpayers. The NBR made e-return filing mandatory, except for people aged 65 or over, people with disabilities, Bangladeshis living abroad, legal representatives of deceased taxpayers and foreign nationals working in Bangladesh. You file at etaxnbr.gov.bd.
What do I need to register for e-return?
Your 12-digit TIN and a mobile number that is biometrically registered with your own NID. The portal sends a one-time code to that number to create your account.
What is the minimum tax in Bangladesh?
If your taxable income is above the tax-free limit, the minimum tax is 5,000 taka, or 1,000 taka for a new taxpayer. If your taxable income is under the limit, for example because all your freelance income is exempt, there is no minimum tax to pay.