Starting August 4, 2025, individual taxpayers in Bangladesh will be required to file their income tax returns online for the 2025–2026 assessment year, as part of a nationwide push to modernize the tax system.

The National Board of Revenue (NBR) issued a directive on Sunday mandating the digital submission of tax returns to promote greater efficiency, reduce paperwork, and increase transparency in the filing process.

However, the order includes exemptions for four specific categories of taxpayers:

• Individuals aged 65 and above

• Persons with disabilities holding official certification

• Bangladeshi nationals living abroad

• Legal representatives filing returns on behalf of deceased individuals

Though exempted, these individuals may still choose to use the online system voluntarily.

The NBR also acknowledged that some taxpayers may face technical challenges with the e-filing system. In such cases, affected individuals must submit a written explanation to their designated Deputy Tax Commissioner by October 31, 2025. If the reason is deemed valid, approval from an Additional or Joint Tax Commissioner may allow the taxpayer to file a return manually.

The shift to digital filing is part of a broader initiative to make tax compliance more accessible and efficient across the country.