NBR exempts foreigners from mandatory online tax filing

Paper returns are allowed in five categories, including for expatriates and senior citizens

Foreign nationals working in Bangladesh will not be required to submit their income tax returns online.

In a special order for the financial year 2025–26 issued on Monday, the National Board of Revenue said paper returns would be accepted in five cases: for foreign employees in Bangladesh, taxpayers aged 65 or above, those with physical disabilities or special needs, Bangladeshis residing abroad, and legal representatives of taxpayers who have died.

These groups may also opt to file online if they wish.

On Aug 3, the NBR had ordered that all individual taxpayers must file their taxes online, expanding a measure first applied last year to employees of Dhaka, Gazipur and Narayanganj city corporations, staff of scheduled banks, and workers of firms such as British American Tobacco Bangladesh, Unilever Bangladesh, and all mobile operators.

In FY2025, 1.71 million taxpayers filed online returns. Around 11.2 million people are registered under the electronic taxpayer identification number (e-TIN).