Zero-tax return: zero tax, not zero figures

Who files a zero-tax return?

Anyone who must file but whose taxable income is below the tax-free limit, for example 4,00,000 taka for a general taxpayer in 2026-27. You may have to file because you filed in any of the last three years, because of your job, or because you need proof of return for a loan, credit card, land deed, car or trade licence.

Who must file even when tax is zero?

You must file, whatever your income, if any of these apply:

• you filed a return in any of the last three years;
• you are a company director, a partner in a firm or a government employee;
• you need proof of return, for example for a loan above 20 lakh, a credit card, a trade licence, a land deed above 10 lakh, or savings certificates above 5 lakh.

How do I file one correctly?

1. Enter your true salary, other income, assets and expenses.
2. Let the portal work out the tax. It will show zero.
3. Download the acknowledgement. It is your proof of return.

A worked example

Shuvo earns 6,00,000 taka a year. After the one-third exemption his taxable income is 4,00,000, exactly the tax-free limit for a general taxpayer. His tax is zero. He still files, because he needs proof of return for a bank loan. In the return he enters:

• salary of 6,00,000;
• exempt salary of 2,00,000;
• his bank balance, savings certificates and any loan;
• his yearly living expenses.

The portal shows zero tax. He downloads the acknowledgement and gives it to the bank.

What must I never do?

Never type zeros for income, assets or expenses you really have. NBR treats that as concealment.

Why is the true-figures rule so strict?

Your return feeds a wealth record that grows each year. If you declare zero assets now and buy a flat later, the jump is hard to explain. A true zero-tax return protects you later.

Does a late return cost extra?

Late filing adds extra tax, worked out as a percentage of the tax payable with a minimum amount. The e-return guide lists each window. The simple answer is to file between October and 31 December 2026, when there is no extra tax at all.

What if my salary rises next year?

Then your return may show tax. If Shuvo’s salary rises to 9,00,000 taka, his taxable income becomes 6,00,000 and his tax 20,000, less any investment rebate. Because his earlier returns were true, the step up is easy to explain.