A company income tax return in Bangladesh is due on the 15th day of the ninth month after your income year ends. For the standard income year ending 30 June, that means 15 March.
Every company registered in Bangladesh files one, whether it traded or not. A loss-making year still carries a filing obligation, and usually a minimum tax bill with it.
The return goes in with audited financial statements certified by a Chartered Accountant and an Income Computation Sheet. File it 2 months early and you earn a 5% rebate on your tax. File it late and you pay an extra 2%, then 10%, depending on how late.
Where your filing sits inside the wider calendar of NBR, RJSC and VAT obligations is set out in all 4 filing authorities. We file company returns as a standalone engagement or as part of corporate tax services.
When your company income tax return is due
The statutory rule has 2 limbs.
- The 15th day of the ninth month following the end of your income year
- Or the 15th day of September following the income year, if the ninth-month date falls before that
Count the months from the end of your income year, not from the start.
| Your income year | Ninth month after year end | Return due |
|---|---|---|
| 1 July 2025 to 30 June 2026 (most companies) | March 2027 | 15 March 2027 |
| 1 January 2026 to 31 December 2026 (banks, insurers, financial institutions) | September 2027 | 15 September 2027 |
A subsidiary or holding company with a foreign parent can apply to adopt a different income year to match the parent’s financial year. Worth doing if your group consolidates on a December year end, and it moves your Bangladeshi filing date with it.
One practical warning. The NBR has extended the filing deadline by circular in several recent years, sometimes by a month. The statutory date is what you plan around. The extended date, if one comes, is a reprieve rather than a schedule.
The 2-month window that earns a 5% rebate
Filing early pays, and the amount is not trivial.
| When you file | What happens |
|---|---|
| Within the 2 months before the due date | Rebate of 5% of tax liability, capped at BDT 25,000 |
| On or before the due date, but inside those 2 months | No rebate, no additional tax |
| After the due date, within the same tax year | Additional tax of 2%, minimum BDT 25,000 |
| After that (a delayed return, filed voluntarily) | 10% of tax payable or BDT 5,000, whichever is higher |
| After the notice period for reassessment expires | 15% of tax payable or BDT 10,000, whichever is higher |
For a company with a 30 June year end, the rebate window runs from 15 January to 15 March.
Filing on 10 March gets you nothing extra, while filing on 10 February gets you up to BDT 25,000 back. Same year, same numbers, 4 weeks apart.
Certain tax incentives and deductions also depend on filing within the due date. Miss it and you can lose the relief, not just pay the late charge.
What you attach to the return
Companies file with 2 certified documents.
- Audited financial statements certified by a Chartered Accountant
- An Income Computation Sheet certified by a Chartered Accountant, a Cost and Management Accountant, or an Income Tax Practitioner
The same requirement catches firms, associations of persons, Hindu undivided families and other artificial juridical persons once turnover passes BDT 100 million or capital passes BDT 50 million. Below those thresholds they file the Income Computation Sheet alone.
The audit has to finish before the return can go in. That sequencing is where most late filings actually begin, because a statutory audit booked in February for a 15 March deadline leaves no room for a query.
Advance tax comes first, in 4 instalments
Your return settles a balance. Most of the tax should already be paid by then.
Advance tax is payable on or before 15 September, 15 December, 15 March and 15 June of the financial year. The obligation applies to a company assessable in Bangladesh for the first time as well, once total income for that year is likely to exceed BDT 1 million.
Whatever remains after the 4 instalments is paid on a self-assessment basis before you file the return.
The rate you are calculating those instalments against is in the 27.5% unlisted company rate, along with the banking condition that drops it to 25%.
What underpaying advance tax actually costs
2 separate charges apply, and they stack.
Interest at 10% a year runs on the shortfall, but only where your advance tax payments come to less than 75% of the assessed tax. Cross that 75% line and no interest arises. The rate rises to 15% if the return was also filed after the due date.
Interest is computed from 1 July following the relevant financial year, up to the date of regular assessment or 2 years, whichever is shorter.
A penalty equal to the amount short paid applies on top. So a BDT 10 lakh shortfall carries a BDT 10 lakh penalty, plus BDT 1,00,000 for each year of interest.
That 75% threshold is the number to manage. A company that pays 74% of its eventual liability in instalments is in a materially different position from one that pays 76%, and the gap between them is often a single December estimate made carelessly.
3 charges that get confused with each other
Bangladeshi tax content mixes these up constantly, and we see the confusion carried into client budgets.
| Charge | Rate | What triggers it |
|---|---|---|
| Additional tax for late filing | 2% of tax payable, minimum BDT 25,000 | Return filed after the due date, within the tax year |
| Interest on advance tax shortfall | 10% a year, or 15% | Advance tax paid is under 75% of assessed tax |
| Interest on late deposit of tax at source | 2% per month, maximum 24 months | TDS deducted but deposited late |
The 2% figures belong to 2 different obligations. One is a one-off charge on your own return. The other compounds monthly on money you withheld from someone else.
A fourth exposure sits alongside them. Where the deduction rules are not followed, the amount under-deducted plus a further 50% of it becomes payable. The full schedule of what to deduct and when is in the TDS rate schedule.
What happens after you file
The NBR selects returns for audit against published guidelines, with final approval by the Board. Selected taxpayers get a notice from the Deputy Commissioner of Taxes, then an audit report, then a chance to submit a revised return.
The timing is bounded. The Board has 2 years from the end of the assessment year to issue an audit selection notice, and 1 year from the end of the year of selection to complete the audit.
2 situations remove your choice in the matter. A return claiming a refund under self-assessment goes to scrutiny assessment automatically. And assessment is mandatory for any delayed return, or any return filed after audit selection.
4 mistakes we see every filing season
1. Planning around 15 January
The 15th day of the seventh month was the rule under the Income Tax Ordinance 1984. The Income Tax Act 2023 moved it to the ninth month. Guidance published before 2023, and a fair amount published since, still carries the old date.
2. Treating a loss year as a no-filing year
The return is due regardless. Minimum tax on gross receipts applies even where the business made no profit, so a loss-making subsidiary funded by its parent still has a bill to pay and a return to file.
3. Booking the statutory audit too late
Audited financials have to be certified before the return goes in. Start the audit in the first quarter after year end, not in the month the return is due.
4. Estimating advance tax on last year’s numbers without checking
The 75% threshold is assessed against this year’s outcome. A company that grew 40% and paid instalments based on the prior year can land under 75% without ever being late on a payment.
Getting the return in on time
We handle company income tax returns under the KAC Corporate Compliance Architecture, which sequences the statutory audit, the advance tax instalments and the return itself so the filing date is never the first time anyone looks at the numbers.
For return preparation, advance tax planning or a review of a year you think may be exposed, talk to our team.
Filing dates, rebates and penalties reflect the Income Tax Act 2023 as currently applied, and the NBR may extend deadlines by circular in any given year. Tax law changes with each Finance Act. Confirm your position with a qualified adviser before filing.
Frequently asked questions
When is the company income tax return due in Bangladesh?
The return is due on the 15th day of the ninth month after your income year ends. For a company with a 30 June year end, that is 15 March. Banks, insurers and financial institutions on a December year end file by 15 September.
Does a company with no income still have to file a tax return?
Yes. Every registered company files, whether it traded or not. Minimum tax on gross receipts can still apply in a loss-making year, so a dormant or loss-making subsidiary usually has both a return to file and tax to pay. The obligation starts at incorporation.
What is the penalty for filing a company tax return late in Bangladesh?
Filing after the due date but within the tax year costs an additional 2% of tax payable, minimum BDT 25,000. A delayed return filed voluntarily after that costs 10% of tax payable or BDT 5,000, whichever is higher, and 15% once a reassessment notice expires.
How do I get the 5% rebate on company tax in Bangladesh?
File the return within the 2 months immediately before the due date. The rebate is 5% of your tax liability, capped at BDT 25,000. For a 30 June year end, the qualifying window runs from 15 January to 15 March.
When is interest charged on advance tax in Bangladesh?
Interest at 10% a year applies only where advance tax paid is less than 75% of the assessed tax, rising to 15% if the return was also filed late. A separate penalty equal to the shortfall amount applies on top.
