Important: If any deadline falls on a public holiday or weekly holiday, the next working day applies. · TDS return is now quarterly from AY 2025-26 (amended by Finance Act 2024). · VAT return 15th of every month — if holiday, next working day. · All dates per ITA 2023 Section 23, 155, 177 and Paripatra 2025-26.
🧾 Income Tax Return Deadlines
Income Tax
30 NovEvery year
Individual Taxpayer Return (Tax Day)
All individual taxpayers (male, female, disabled, July fighter) must file income tax return by 30 November following the end of the income year.
ITA 2023 Section 23(a) · Paripatra 2025-26 Page 16
Income Tax
15 MarFor July–June year
Company Tax Return (Tax Day)
Companies must file by the 15th of the 9th month after income year end. If that date falls before 15 September, then 15 September applies. For most companies (July–June year): 15 March.
ITA 2023 Section 23(b) · Paripatra 2025-26 Page 16
Income Tax
30 JunFollowing income year
First-Time Taxpayer Return
Individual taxpayers who have NEVER filed a return before — deadline is 30 June following the end of their first income year (not 30 November).
ITA 2023 Section 23(c) · Paripatra 2025-26 Page 16
Income Tax
90 DaysFrom return to BD
NRB (Non-Resident Bangladeshi) Return
Bangladeshi citizens residing abroad (on education leave, employment deputation, or valid visa) — 90 days from their return to Bangladesh.
ITA 2023 Section 23(d) · Paripatra 2025-26 Page 16
Extension
Max 90Extra days
Return Deadline Extension
DCT (Deputy Commissioner of Taxes) may grant extension on written application for reasonable cause. Maximum 90 days beyond the original Tax Day.
ITA 2023 Section 23(e) · Paripatra 2025-26 Page 16
💰 Advance Tax Payment Schedule
Applicable when total income exceeds ৳6,00,000 in the previous year. Payable in 4 equal instalments of 25% each. · ITA 2023 Section 154–155
Advance Tax Q1
15 SepEvery year
1st Instalment — 25%
First quarter advance tax payment — 25% of estimated annual tax liability for the current financial year.
ITA 2023 Section 155(2)
Advance Tax Q2
15 DecEvery year
2nd Instalment — 25%
Second quarter advance tax payment — 25% of estimated annual tax liability. Unpaid Q1 amount is added to Q2 if missed.
ITA 2023 Section 155(2)
Advance Tax Q3
15 MarEvery year
3rd Instalment — 25%
Third quarter advance tax payment — 25% of estimated annual tax liability. Unpaid previous instalments are compounded.
ITA 2023 Section 155(2)
Advance Tax Q4
15 JunEvery year
4th Instalment — 25%
Final quarter advance tax payment — 25% of estimated annual tax. Also deadline for new taxpayers (Section 156) to submit first advance tax estimate.
ITA 2023 Section 155(2) · Section 156
📋 TDS / Withholding Tax Return Schedule
Important change from AY 2025-26: TDS return is now filed quarterly instead of monthly. Amended by Finance Act 2024, Section 177(3). · Paripatra 2025-26 Page 69
| Filing Deadline | Months Covered | Quarter | Notes |
|---|---|---|---|
| 25 October | July, August, September | Q1 | First quarter of financial year |
| 25 January | October, November, December | Q2 | Second quarter of financial year |
| 25 April | January, February, March | Q3 | Third quarter of financial year |
| 25 July | April, May, June | Q4 | Final quarter — also start of new year |
If the 25th falls on a public holiday or weekly holiday — file on the next working day.
🧾 VAT Return Filing Schedule
Monthly VAT return (Mushak 9.1) must be filed by the 15th of every month for the previous month. If 15th is a public holiday, file on the next working day. · VAT & SD Act 2012
| Filing Deadline | For Month | Return Type | Notes |
|---|---|---|---|
| 15 August | July | Mushak 9.1 | Next working day if holiday |
| 15 September | August | Mushak 9.1 | Next working day if holiday |
| 15 October | September | Mushak 9.1 | Next working day if holiday |
| 15 November | October | Mushak 9.1 | Next working day if holiday |
| 15 December | November | Mushak 9.1 | Next working day if holiday |
| 15 January | December | Mushak 9.1 | Next working day if holiday |
| 15 February | January | Mushak 9.1 | Next working day if holiday |
| 15 March | February | Mushak 9.1 | Next working day if holiday |
| 15 April | March | Mushak 9.1 | Next working day if holiday |
| 15 May | April | Mushak 9.1 | Next working day if holiday |
| 15 June | May | Mushak 9.1 | Next working day if holiday |
| 15 July | June | Mushak 9.1 | Next working day if holiday |
📌 Quick Reference Summary
| Deadline | What | Who | Law |
|---|---|---|---|
| 30 November | Individual income tax return (Tax Day) | All individual taxpayers | ITA 2023 S.23(a) |
| 15 Jan (typical) | Company income tax return | Companies (July–June year) | ITA 2023 S.23(b) |
| 30 June | First-time taxpayer return | First return ever | ITA 2023 S.23(c) |
| 15 September | Advance tax Q1 (25%) | Income > ৳6L | ITA 2023 S.155 |
| 15 December | Advance tax Q2 (25%) | Income > ৳6L | ITA 2023 S.155 |
| 15 March | Advance tax Q3 (25%) | Income > ৳6L | ITA 2023 S.155 |
| 15 June | Advance tax Q4 (25%) | Income > ৳6L | ITA 2023 S.155 |
| 25 October | TDS return Q1 (Jul–Sep) | All withholding agents | ITA 2023 S.177 + FA 2024 |
| 25 January | TDS return Q2 (Oct–Dec) | All withholding agents | ITA 2023 S.177 + FA 2024 |
| 25 April | TDS return Q3 (Jan–Mar) | All withholding agents | ITA 2023 S.177 + FA 2024 |
| 25 July | TDS return Q4 (Apr–Jun) | All withholding agents | ITA 2023 S.177 + FA 2024 |
| 15th Monthly | VAT return (Mushak 9.1) | All VAT registered businesses | VAT & SD Act 2012 |
Disclaimer: This calendar is for reference only. Deadlines may change due to government notifications, NBR circulars or Finance Acts. Always verify with the latest NBR notifications. For professional tax advice contact Md. Ahasanul Hoque · EasyTax Consultancy · +8801688793989 · ahasan@easytaxzone.com · Agrabad, Chattogram