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30 November Is Not Your Deadline Anymore: The New Filing Calendar
For decades, individual returns in Bangladesh hung on a single “Tax Day” — 30 November — followed, almost every year, by an NBR extension. The Finance Act 2026 ended both: returns may now be filed all year, the cost of lateness rises on a published scale, and the extension power itself was repealed. 30 November survives only as National Tax Day, an awareness day — not a deadline.
The calendar for assessment year 2026-27
| When you file | What it costs (or saves) |
|---|---|
| Filed 1 July – 30 September 2026 | Early-filing rebate: 5% of the tax payable, up to ৳25,000 |
| Filed by 31 December 2026 | No additional tax |
| Filed 1 January – 31 March 2027 | Additional tax of 2% of the tax, minimum ৳3,000 |
| Filed 1 April – 30 June 2027 | Additional tax of 5% of the tax, minimum ৳5,000 |
| Filed voluntarily after 30 June 2027 | Additional tax of 10% of the tax or ৳5,000, whichever is higher |
| Filed after a reassessment notice | Additional tax of 15% of the tax or ৳10,000, whichever is higher |
First-time filers may file until 30 June 2027. There is no single Tax Day any more, and the NBR's old power to extend the date was repealed — no extension can be assumed. Additional tax is charged on the tax, and it is separate from any interest or penalty on unpaid tax — this calendar is about the filing date, not about paying late.
What this means in practice
Filing in December is free of extra cost — the practical deadline for the current season is 31 December 2026, not 30 November. Filing early paid, once: the July–September window carried a 5% rebate (up to ৳25,000); for the current assessment year that window has closed, and the honest thing is to say so rather than advertise a saving nobody can still claim. Filing late is no longer a cliff either — the scale rises quarterly (2%, then 5%, then 10% for voluntary late filing), which is gentler than the old all-or-nothing Tax Day, provided you file before any reassessment notice, where 15% applies.
Rule for reading deadline news: if a report says the deadline “has been extended”, ask by what instrument. Since the Finance Act 2026, there is no extension power to exercise — a claim without an instrument behind it is a rumour. This page will only ever repeat a date change that names its instrument.
Filing date questions
Will the NBR extend the 31 December date like it used to extend Tax Day?
It cannot — the Finance Act 2026 repealed the NBR’s power to extend the filing date. That is precisely why this calendar matters: there is no extension announcement coming to rescue a late filing, and any website promising one is speculating. What used to be an annual extension ritual is now a fixed, published scale of additional tax.
I filed in August. Do I get the early-filing rebate automatically?
The rebate is 5% of the tax payable, capped at ৳25,000, for returns filed between 1 July and 30 September of the assessment year. It is a feature of the filed return, not of any calculator: our flagship shows the rule as an explained, greyed item rather than quietly applying it, because by the time most people read about it, the window for assessment year 2026-27 has closed. For assessment year 2027-28 it opens on 1 July 2027.