The National Board of Revenue (NBR) has exempted foreign nationals working in Bangladesh from the mandatory requirement of filing income tax returns online for the 2025–26 tax year.
According to a special order issued under Section 328(4) of the Income Tax Act 2023, the decision took effect on August 4. While such taxpayers may file their returns electronically if they wish, it will not be compulsory.
The exemption also applies to taxpayers aged 65 or above, persons with disabilities or special needs (with certification), Bangladeshi taxpayers residing abroad, and legal representatives filing on behalf of deceased taxpayers.
The NBR clarified that these groups may still opt for online filing voluntarily. In addition, taxpayers facing registration issues in the e-return system may apply to the relevant tax commissioner by October 31, stating valid reasons.
Subject to approval by an additional or joint tax commissioner, they will be allowed to file paper returns.
