MD. RAKIB HASSAN

Accounting, Compliance, VAT & Tax Expert (UK & BD) in Sylhet, Bangladesh

e-Return Bangladesh: Step-by-Step Filing Guide (2025–26)

e-Return Bangladesh: Step-by-Step Filing Guide (2025–26)

Written by Md Rakib Hassan — Income Tax Practitioner with 10+ years of tax compliance and audit experience across Bangladesh and the UK. Former accounts manager at a UK chartered accounting firm managing 1,000+ clients, with direct experience resolving multi-year tax audit disputes with HMRC and the NBR. Currently Finance Controller at a UK-based multinational tech group.

Filing your income tax return in Bangladesh just became non-negotiable. For Assessment Year 2025–26, the NBR has made e-Return filing mandatory for all individual taxpayers through its official portal at etaxnbr.gov.bd. This is not a recommendation — it is a legal requirement under Order No. 01/2025 issued on 4 August 2025.

In 2024–25, over 17 lakh taxpayers submitted returns online — a 225% rise from the previous year. For 2025–26, mandatory e-Return filing extends to all individual taxpayers, and over 850,000 returns were filed online within the first wave of the filing season.

Whether you are filing for the first time, helping a client register, or trying to get your income tax certificate online, this guide walks you through the entire e-Return Bangladesh process — registration, online submission, tax certificate generation, offline filing via circle office, data entry requests, and approval workflows. You can download the full step-by-step user manual here. (Link to your PDF)

Who Must File an e-Return in Bangladesh?

The mandatory e-Return requirement applies to all individual taxpayers except five specific categories.

Mandatory e-Return Filers (All Others)

You must file via etaxnbr.gov.bd if you are a Bangladeshi individual taxpayer with a valid TIN.

Exempted from Mandatory Online Filing (May Still File Voluntarily)

  • Taxpayers aged 65 or above
  • Taxpayers with special needs or disabilities (with certificate)
  • Bangladeshi taxpayers residing abroad (though NBR now offers an email-based OTP registration — see below)
  • Legal representatives filing on behalf of deceased taxpayers
  • Foreign nationals working in Bangladesh

Who must file a return at all? Anyone whose taxable income exceeds the applicable threshold (BDT 3,50,000 for general taxpayers; BDT 4,00,000 for women and citizens over 65; BDT 5,00,000 for war-wounded gazetted freedom fighters). Additionally, certain triggers require return filing regardless of income level — urban residence, car ownership, specific professional memberships, running a business, or participation in tenders or elections.

Step 1: Registration on etaxnbr.gov.bd

Before you can file your e-Return, you must register on the portal. You will need your 12-digit TIN and the mobile phone number that is biometrically registered with your National ID (NID).

Registration Steps:

  1. Go to https://etaxnbr.gov.bd/#/landing-page
  2. Click the eReturn tile on the homepage
  3. On the login page, click Registration at the bottom
  4. Enter your TIN in the first field
  5. Enter your NID-biometric mobile number — drop the leading zero (e.g., 017xxxxxxxx becomes 17xxxxxxxx)
  6. Enter the Captcha code correctly
  7. Click Verify — an OTP is sent to your mobile phone
  8. Enter the 6-digit OTP
  9. Set a new password (minimum 8 characters; must include uppercase, lowercase, digit, and special character)
  10. Click Submit — registration is complete
  11. A “Congratulations — Registration Successfully Completed” page confirms your account

For Bangladeshis Living Abroad: If you do not have a biometric SIM linked to your NID, you can register via email. Send an email to ereturn@etaxnbr.gov.bd with your TIN and required documents. NBR will send an OTP and registration link to your email address.

Step 2: Sign In to Your e-Return Account

Once registered, log in to the portal:

  1. Go to https://etaxnbr.gov.bd
  2. Enter your TIN (Taxpayer Identification Number)
  3. Enter your password
  4. Enter the Captcha and click Sign In

After logging in, you reach the main eReturn dashboard, which shows the Home menu, Return Submission menu, and Tax Record section on the left sidebar.

If you forget your password: click Forgot Password on the login page and follow the OTP reset instructions. For mobile number issues, dial *16001# and enter the last 4 digits of your NID to check which numbers are registered against it. For help, contact the NBR call centre at 09643 717171 (9:00 AM–5:00 PM, except holidays).

Step 3: Filing Your Return Online (Submission)

From the dashboard:

  1. Click Return Submission in the left menu
  2. You will see two options: Single Page Return (for simple cases) and Detail Return (full form)
  3. Select your assessment year — 2025–2026
  4. Fill in Assessment Information: return scheme, income year, source information, resident status, and any exempt income
  5. Fill in Heads of Income — select all applicable income sources:
    • Employment income
    • Income from rent/house property
    • Agricultural income
    • Business or profession income
    • Capital gains
    • Income from financial assets (interest, dividends, savings certificates)
    • Income from other sources
  6. Enter Investment/Rebate information — life insurance, DPS, savings certificates, GPF contributions (these reduce your final tax)
  7. Enter Annual Expenses — family expenses and business expenses
  8. Enter Assets and Liabilities (IT-10B section):
    • Business capital
    • Agricultural and non-agricultural property
    • Financial assets (shares, FDR, DPS, debentures)
    • Vehicles
    • Gold and household goods
    • Cash in hand and at bank
    • Loans
  9. Enter Tax and Payment details — tax payable, advance tax paid, TDS deducted, challan numbers
  10. Review your return carefully — income must reconcile with assets/liabilities (Difference = 0)
  11. Submit

No documents need to be uploaded at the time of online submission. However, you must retain all supporting documents (income evidence, bank statements, TDS certificates, investment proofs) for potential audit.

Step 4: Getting Your Tax Certificate Online (Express Certificate)

Once your return is submitted online, you can obtain your Income Tax Certificate immediately through the portal — no need to visit the tax circle office.

For Online Filers:

  1. After logging in, go to Tax Record → Express Certificate in the left menu
  2. A system-generated Income Tax Certificate will appear showing your name, TIN, father’s name, mother’s name, current address, permanent address, and filing status
  3. The certificate confirms you are a registered taxpayer who has filed your return of income for the assessment year
  4. To add additional details, click the checkboxes on the right to include:
    • Total Income
    • Net Wealth
    • Paid Tax
  5. The certificate is system-generated and requires no signature
  6. Click Download to save your certificate as a PDF

Step 5: Offline Filers — How to Get Your Tax Certificate Online

If you filed your return manually at the circle office (offline submission), you can still get your income tax certificate online — but only after the circle office has entered your data into the ASYCUDA system and the data has been approved.

For Offline Filers — Data Entry Request:

If the circle office has not yet entered your data:

  1. Log in to etaxnbr.gov.bd
  2. Go to Tax Record → Express Certificate
  3. A pop-up will ask: “Have you submitted your return to the Circle Office? If yes, you can request for tax certificate.”
  4. Click Request
  5. A second pop-up asks you to enter your tax information:
    • Total Income
    • Net Wealth
    • Paid Tax
    • Return Register Serial Number
    • Submission Date
    • Submission Section
    • Taxes Submitted Zone
    • Taxes Submitted Circle
  6. Click Apply for Certificate
  7. You will see the Tax Certificate Request Information screen showing your TIN, assessment year, submission date, section, zone, circle, income, wealth, tax paid, and request type and status
  8. You will receive an SMS confirmation when your request is processed

After Successful Data Entry: The system will generate your income tax certificate. If the data matches the system records, the certificate is issued automatically. If it does not match, you can request a review (see below).

Step 6: Approval Request and Edit Request

Approval Request: If your data has been entered into the system by the circle office but has not yet been approved, you can request approval online.

  1. Go to Tax Record → Express Certificate
  2. A pop-up will show: “Your return submission has not been approved yet by Circle Office. You can request for approval.”
  3. Click Request for Approval
  4. Enter the same tax information fields as above
  5. Click Apply for Certificate

You will receive an SMS once the request is processed and the status is updated.

Edit Request: If there is a discrepancy between the data you submitted and the data the circle office has entered into the system:

  1. Go to Tax Record → Express Certificate
  2. A pop-up will show: “Provided data doesn’t match with your submitted return data. Request DCT to review your data.”
  3. Click Request for Review
  4. Enter your tax information
  5. The DCT (Deputy Commissioner of Taxes) will review the data and either approve or reject

Key Compliance Points for AY 2025–26

Mandatory e-Return: All individual taxpayers (except the 5 exempted groups) must file exclusively through etaxnbr.gov.bd, effective 4 August 2025. Paper returns are only permitted with DCT approval for those with genuine registration difficulties.

Filing Deadline: 30 November for natural individuals and Hindu Undivided Families. For all other assessees, the deadline is the 15th day of the 9th month from the end of the income year. A 90-day extension is available for natural individual taxpayers in unavoidable circumstances.

Advance Tax: If your total income in the last assessed year exceeded BDT 6,00,000, you must pay advance tax in four instalments during the financial year — by 15 September (25%), 15 December (25%), 15 March (25%), and 15 June (25%).

Zero Return: Even if you have no taxable income, you must still file if you hold a TIN. Filing a zero return protects your tax profile, is required for bank loans above BDT 5 lakh, trade licence renewal, and access to over 40 other government services under the Income Tax Act 2023.

Proof of Return Submission (PSR): Your submitted return generates a PSR — the document that suppliers and withholding entities are required to check before making payments to you. Without a valid PSR, the payer must deduct TDS at 50% above the normal rate.

Frequently Asked Questions

Q: Is the e-Return system available on mobile? Yes. The portal at etaxnbr.gov.bd is mobile-friendly and does not require a dedicated app.

Q: What documents do I need to upload when filing an e-Return? No documents are required to be uploaded during online submission. However, retain all supporting documents for potential audit by the DCT.

Q: Can I file a revised return if I make a mistake? Under the Finance Ordinance 2025, revised returns can be filed within the assessment year. However, any additional exempt income reported in a revised return will be treated as taxable special income — so revisions should be made carefully.

Q: What is the tax certificate used for? The income tax certificate (Express Certificate) is proof of return submission. It is needed for loan applications, passport services, trade licence renewals, and over 40 other services that require proof of tax filing under the ITA 2023.

Q: What if I filed a paper return but the circle office has not approved it yet? You can submit a data entry request through the Express Certificate section of the portal, enter your return details, and submit. The system will send your request to the circle office for verification. Track the status on the Tax Certificate Request Information screen.

Q: Can I get a custom certificate showing my income and wealth? Yes. On the Express Certificate screen, check the boxes for Total Income, Net Wealth, and Paid Tax. The certificate will then include these specific figures alongside your standard registration confirmation.

You can download the full e-Return user manual here. (Link to your PDF)

This article is for general guidance only. Tax regulations, deadlines, and portal procedures are subject to change. Always verify against the latest NBR instructions and consult a qualified tax practitioner for advice specific to your situation.

Md. Rakib Hassan

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