| Deadline | Corporate Tax Obligation (Per NBR Rules) |
|---|---|
| 15 Sep 2026 | 1st Advance Tax Installment: Pay the first 25% of estimated corporate income tax for the tax year 2026–27. (Quarterly advance tax payments are due 15 September, 15 December, 15 March, 15 June.) |
| 15 Dec 2026 | 2nd Advance Tax Installment: Pay the second quarterly installment of advance income tax. |
| 15 Mar 2027 | 3rd Advance Tax Installment: Pay the third quarterly installment. Also, this is the income tax return filing deadline for companies with fiscal year ending 30 June 2026 (Assessment Year 2026–27). Under law, a company’s return is due by the 15th day of the ninth month after its year-end or by 15 September following the year-end, whichever is later. In practice, for a 30 June 2026 year-end, the return must be filed by 15 March 2027. |
| 15 Jun 2027 | 4th Advance Tax Installment: Pay the final installment of advance tax for FY 2026–27. This completes the 100% advance tax payment before the fiscal year closes. |
Staying compliant with key deadlines is critical for businesses in Bangladesh. This compliance calendar for fiscal year 2026–27 (July 2026 to June 2027) highlights the major filing and payment dates that corporate entities, SMEs, and startups need to meet. Missing these deadlines can result in financial penalties or legal complications, so timely compliance helps avoid fines and keeps your business in good standing.
This calendar is organized by category – covering Corporate Tax, RJSC (Registrar of Joint Stock Companies) filings, VAT & TDS obligations, Trade License renewals, and FDI-related filings. By segmenting the duties, business owners and compliance officers can quickly scan the deadlines relevant to each area of compliance. Each section provides a focused table of due dates and requirements, making it easier to track obligations at a glance.
All information has been fact-checked against official sources and laws to ensure accuracy. We reference the Companies Act 1994 for corporate governance, National Board of Revenue (NBR) rules for tax deadlines, VAT Act 2012 for VAT filings, local government regulations for trade licenses, and Bangladesh Bank circulars for FDI reporting. This practical guide will help finance managers and compliance professionals plan ahead and stay compliant throughout FY 2026–27, thereby avoiding last-minute rush and penalties.
Corporate Tax Compliance (Income Tax) Calendar
Corporate taxpayers in Bangladesh must adhere to quarterly tax payment schedules and annual return filing deadlines set by the NBR. Meeting these income tax deadlines is essential to avoid interest on late payments and penalties under the Income Tax Act. Below is the timeline for advance tax installments during FY 2026–27 and the due date for filing annual corporate tax returns:
| Deadline | Corporate Tax Obligation (Per NBR Rules) |
|---|---|
| 15 Sep 2026 | 1st Advance Tax Installment: Pay the first 25% of estimated corporate income tax for the tax year 2026–27. (Quarterly advance tax payments are due 15 September, 15 December, 15 March, 15 June.) |
| 15 Dec 2026 | 2nd Advance Tax Installment: Pay the second quarterly installment of advance income tax. |
| 15 Mar 2027 | 3rd Advance Tax Installment: Pay the third quarterly installment. Also, this is the income tax return filing deadline for companies with fiscal year ending 30 June 2026 (Assessment Year 2026–27). Under law, a company’s return is due by the 15th day of the ninth month after its year-end or by 15 September following the year-end, whichever is later. In practice, for a 30 June 2026 year-end, the return must be filed by 15 March 2027. |
| 15 Jun 2027 | 4th Advance Tax Installment: Pay the final installment of advance tax for FY 2026–27. This completes the 100% advance tax payment before the fiscal year closes. |
Note: If your company follows a non-July–June financial year (with NBR approval), the annual return is due by the 15th of the ninth month after the accounting year-end, but not before 15 September of the following year. Always confirm your specific deadline based on your tax year. Extensions are generally not granted, so timely filing by these dates is important to avoid penalties.
RJSC and Corporate Governance Compliance Calendar
Companies must fulfill several annual requirements under the Companies Act 1994 and regulations of the Registrar of Joint Stock Companies & Firms (RJSC). These include holding the Annual General Meeting (AGM) on time and filing statutory returns to the RJSC. Proper corporate governance compliance ensures the company remains in good legal standing and avoids fines for late filings. Key compliance items are outlined below:
| Timeline / Due Date | Corporate Governance Obligation |
|---|---|
| Board Meetings – Quarterly | Hold at least one Board of Directors meeting each quarter. The Companies Act 1994 mandates a minimum of one board meeting in each calendar quarter to ensure proper oversight. Keep minutes of meetings as part of your records. |
| Annual General Meeting (AGM) | Hold an AGM every year as required by law. The first AGM must occur within 18 months of incorporation, and thereafter an AGM should be held within 15 months of the previous AGM. Example: For a company that held its last AGM on 30 September 2025, the next AGM must be held by 30 December 2026 at the latest. In practice, companies with a 30 June financial year-end often hold the AGM by December of the same year to approve accounts and dividends. |
| Within 21 days of AGM | File the Annual Return (Schedule X) with RJSC, which is an annual summary of the share capital, shareholders, and directors. This must be submitted within 21 days after holding the AGM (per Companies Act 1994, Section 36). The Schedule X filing updates the RJSC on the company’s current shareholder and director list. |
| Within 30 days of AGM | Submit audited financial statements to RJSC, including the Balance Sheet and Profit & Loss Account, within 30 days of the AGM. These should be signed by directors and include the auditor’s report. (Companies Act 1994, Section 190). |
| Within 30 days of auditor appointment | If a new auditor is appointed (often at the AGM), the auditor must file Form 23B (Notice of Appointment) with RJSC within 30 days of appointment. This informs the RJSC of the auditor’s consent and appointment (Companies Act 1994, Section 210). Ensure your auditor sends this notice timely after the AGM. |
| Within 14 days of director changes | File Form XII with RJSC if there is any change in directors or the company secretary (e.g. new appointment, resignation or change in particulars). This filing is due within 14 days of such change. Keeping RJSC records up to date with management changes is a legal requirement (Companies Act 1994, Section 115). |
Practical Tip: Schedule your AGM well before the statutory deadline so that you have enough time afterward to prepare and submit the Schedule X annual return and financial statements to RJSC within the 21-day and 30-day windows. Late filing can incur daily fines for directors. It’s wise to hold the AGM within 6 months of fiscal year-end (e.g. by December for a June year-end) for smoother compliance.
VAT & TDS Compliance Calendar
Businesses must comply with monthly filing and payment obligations for Value Added Tax (VAT) and Tax Deducted at Source (TDS) in Bangladesh. Staying on top of these frequent deadlines is crucial for avoiding penalties and ensuring continuous tax compliance. Below we break down the recurring VAT return dates, TDS deposit schedule, and the new quarterly withholding-tax return filings as per the Income Tax Act 2023.
| Due Date | VAT / TDS Obligation |
|---|---|
| 15th of each month | Monthly VAT Return: File the VAT return for the previous month by the 15th of the following month. For example, the VAT return for July 2026 must be submitted by 15 August 2026. Payment of any VAT due for that month is made at the same time. (Authority: NBR, under VAT and SD Act 2012 – monthly VAT returns due by the 15th of next month.) |
| Within 2 weeks of month-end (Jul–May) | Deposit of Withholding Tax (TDS): Any income tax deducted at source in a month from July through May must be deposited to the government treasury within two weeks after the end of that month. In practice, this means roughly by the 14th of the next month. For example, tax withheld in August 2026 should be paid by around 14 September 2026. |
| June 2027 (accelerated TDS deadlines) | Special TDS Deadlines for June: Due to the fiscal year closing, TDS in June has shorter deposit windows. Tax deductions made from 1–20 June 2027 must be deposited within 7 days of deduction; deductions made on 21–28 June are due by the next day; and any tax withheld on 29 or 30 June must be deposited on the same day. Ensure to remit June withholdings promptly to comply with these compressed deadlines. |
| 25 Oct 2026 | Quarterly Withholding Tax Return (Q1): Submit the return of TDS withheld during July–September 2026 by 25 October 2026. This quarterly TDS return (introduced by the Income Tax Act 2023) details all taxes you deducted at source in the quarter, along with payment challans. |
| 25 Jan 2027 | Quarterly Withholding Tax Return (Q2): Submit the TDS return for October–December 2026 by 25 January 2027. (Under Section 177 of Income Tax Act 2023, if the 25th falls on a holiday, the deadline moves to the next working day.) |
| 25 Apr 2027 | Quarterly Withholding Tax Return (Q3): TDS return for January–March 2027 is due by 25 April 2027. Make sure all withholding for Q3 has been deposited so that the return matches your challans. |
| 25 Jul 2027 | Quarterly Withholding Tax Return (Q4): File the TDS return for April–June 2027 by 25 July 2027. This Q4 return will cover the final quarter of FY 2026–27. (Note that it falls in the next fiscal year, but relates to withholdings of Apr–Jun 2027.) |
In addition to the above, VAT-registered businesses are required to submit audited financial statements to the VAT Authority (Customs, Excise & VAT Commissionerate) within 6 months of the end of the financial year. For example, companies with FY ending 30 June 2026 should provide a copy of their audited accounts by 31 December 2026 to the VAT office. This helps VAT authorities reconcile turnover declarations.
Tip: Mark the 15th of every month as a standing deadline for VAT and the first half of each month for TDS deposits. Utilize NBR’s online systems (VAT e-filing portal and online tax payment portal) where possible, to file returns and challans efficiently. The new quarterly TDS return (under Income Tax Rules 2024) replaces the older monthly/half-yearly statements – ensure you use the latest prescribed form and don’t miss the quarterly dates. Non-compliance can result in a penalty of 10% of tax or BDT 5,000 (whichever higher) plus additional fines for continued default, so timely filing is essential.
Trade License & Local Government Compliance Calendar
All businesses operating in Bangladesh must maintain a valid Trade License from the local city corporation, municipality (pouroshava), or union council. Trade licenses are typically issued for one fiscal year at a time and need to be renewed annually. Keeping your trade license up-to-date is important to legally operate and to avoid penalties or closure by local authorities. Key local compliance deadline:
| Deadline | Local Compliance Obligation |
|---|---|
| 30 June 2027 | Trade License Renewal: Ensure you renew your trade license by 30 June each year, as the new licensing year begins on 1 July. For FY 2026–27, this means renewing for the 2027–28 license period by 30 June 2027. Renewal involves paying the annual fee at the City Corporation or local government office (the authority depends on your business location). Best practice: initiate the renewal process in early June to avoid last-minute crowds or any system issues. A valid trade license for the upcoming year should be on display at your business premises from July 1. |
Local authorities may impose fines or late fees if a trade license is not renewed on time. In Dhaka and other city corporation areas, conducting business without a current license can lead to inspections or even temporary sealing of the establishment until dues are paid. Also remember to update any other related local registrations if applicable (for example, signage fees for business signs, which are often paid alongside trade license renewal). Always keep copies of your renewed license as proof for bank, tender, or regulatory purposes.
FDI & Bangladesh Bank Filings
If your company has foreign investment (foreign shareholders) or has outward investment, there are reporting obligations to the Bangladesh Bank. The central bank monitors foreign direct investment (FDI) inflows and outflows through quarterly reports. These reports, commonly known as Form FI-1 (for inbound FDI) and Form FI-2 (for outbound investment), must be submitted through your Authorized Dealer (AD) bank within a stipulated time after each quarter. Below are the deadlines for FDI reports in FY 2026–27, in line with Bangladesh Bank requirements:
| Due Date | FDI Reporting Obligation (Bangladesh Bank) |
|---|---|
| 20 Oct 2026 | Q1 FDI Report: Submit the FDI return for July–Sept 2026 by 20 October 2026. Companies with foreign shareholding must report any new foreign equity inflows (or outflows) during the quarter using Form FI-1 (through their AD bank). This includes details of capital brought in, shareholder info, and supporting documents. |
| 20 Jan 2027 | Q2 FDI Report: Submit the return for Oct–Dec 2026 by 20 January 2027. Even if there were no new foreign investments in the quarter, a nil statement may be required. AD banks forward these reports to Bangladesh Bank’s Statistics Department. |
| 20 Apr 2027 | Q3 FDI Report: Submit the return for Jan–Mar 2027 by 20 April 2027. Ensure to include any retained earnings, inter-company loans, or dividends repatriated, as the Form FI covers a range of foreign investment data (equity changes, reinvested earnings, etc.). |
| 20 Jul 2027 | Q4 FDI Report: Submit the return for Apr–Jun 2027 by 20 July 2027. This quarter’s report will capture the cumulative FDI position at fiscal year-end. Note: Bangladesh Bank now requires these quarterly FDI reports within 20 days of quarter-end (reduced from the previous one-month timeline). In addition to the hard copy through the bank, companies must also upload the data via the online RIT (Rationalized Input Template) portal within one month of quarter-end. |
For foreign-invested companies, timely FDI reporting is mandatory. Bangladesh Bank issued circulars (e.g. SD Circular 02/2023) tightening the deadlines and procedures. Non-compliance or late reporting can lead to warnings or difficulties in obtaining future approvals (like remittance permissions). It’s advisable to coordinate with your company’s AD bank’s foreign exchange department well in advance of the deadline each quarter. They can provide the Form FI templates and guidance on documentation needed (such as certificates of capital inflow, board resolutions, etc.). Keeping a reminder for the 20th of the month after each quarter will ensure these critical FDI filings aren’t overlooked.
Conclusion
Staying organized with a compliance calendar will help your business meet all regulatory deadlines efficiently. By breaking down obligations into categories – from tax to corporate affairs to local licenses – you can assign responsibility within your team for each area and avoid oversight. Mark these dates on your calendar, set up reminders, and consult professionals like Khan Akber or official guidelines if in doubt about any requirement. The laws and deadlines referenced above (Income Tax Act 2023, VAT Act 2012, Companies Act 1994, etc.) are there to guide you. With proactive planning, corporate compliance in Bangladesh can be managed smoothly, keeping your business free from penalties and well-regarded by authorities and stakeholders. Stay compliant, and here’s to a successful FY 2026–27!
