Online income tax returns now compulsory for individuals

The National Board of Revenue (NBR) has made it mandatory for individual taxpayers to submit their income tax returns online starting from the 2025–26 assessment year.

However, the rule will not apply to certain groups, including senior citizens aged 65 or above, taxpayers suffering from physical disabilities or have special needs, Bangladeshi taxpayers residing abroad, and legal representatives filing on behalf of deceased taxpayers. For them, online filing will be optional.

The directive was issued in a special order on Sunday.

Any paper submissions made since Jul 1 will remain valid.

However, the rule will not apply to certain groups, including senior citizens aged 65 or above, physically challenged or specially-abled taxpayers, Bangladeshi taxpayers residing abroad, and legal representatives filing on behalf of deceased taxpayers. For them, online filing will be optional.

According to the order, if an eligible taxpayer is unable to file online, they must submit a written application with valid justification to their respective tax zone's deputy commissioner by Oct 31. With approval from the additional or joint commissioner, they may then submit a paper return.

In the last assessment year, the NBR issued a similar directive making e-filing mandatory for all government employees in the Dhaka, Gazipur, and Narayanganj city corporations.

The rule also applied to officers and employees of all scheduled banks, as well as employees of British American Tobacco Bangladesh, Unilever Bangladesh, and all mobile operators.

That led to a record number of returns being filed online, prompting the NBR to expand the mandate this year.

In the 2024-25 fiscal year, over 1.71 taxpayers submitted their returns online.

So far, around 11.2 million people in Bangladesh have registered for an electronic taxpayer identification number (e-TIN).

In the 2023–24 fiscal year, only 526,487 taxpayers had filed e-returns.