For a company with a July–June year: file the VAT return (Mushak 9.1) within 15 days after each month. Deposit income tax withheld within two weeks after each month. File withholding tax returns on 25 October, 25 January, 25 April and 25 July. Pay advance tax on 15 September, 15 December, 15 March and 15 June. File the company tax return by 15 March 2027. Hold one AGM every calendar year and file Schedule X within 21 days of it.
This calendar assumes a private limited company with a July–June income year, registered for VAT, and deducting tax at source. That is the most common setup for a Bangladeshi private company. If your year ends on 31 December, see How to use this.
Monthly
| What | Deadline | Law |
|---|---|---|
| VAT return (Mushak 9.1) | Within 15 days after the end of each month. Government bodies, banks, insurers and nil-return filers get 20 days. | VAT and SD Act 2012, s.64 |
| Pay net VAT | Before you submit that month's return | VAT and SD Act 2012, s.45(2) |
| VAT deducted at source (VDS) | Show it as an increasing adjustment in the same month's return and pay it with that return. Issue Mushak 6.6 within 3 working days of filing. | VAT Rules 2016, r.40(1)(f)(ii) |
| Deposit income tax deducted at source (TDS) | July–May: within two weeks after the month ends. June: see below. | Withholding Tax Rules 2026, r.9 |
VAT tax period. The VAT Act defines the tax period as one calendar month (s.2(30)). The return deadline above is the version of s.64 in force since 1 October 2026. If the 15th is a public holiday, the return is due on the next working day.
VDS. A limited company is a "withholding entity" under the VAT Act (s.2). That means you deduct VAT from supplier bills where the rules require it. As a VAT-registered company, you report and pay that VAT through your own monthly return, as above.
TDS in June. The last month of the fiscal year has tighter rules. Tax deducted on 1–20 June goes to the treasury within 7 days of deduction. Tax deducted on other June days goes the next day. Tax deducted on the last working day of June goes the same day. The rule doesn't say what happens if a deposit date is a holiday, so don't wait.
Payroll. Tax withheld from salaries follows the same deposit rule. We found no other monthly statutory filing for payroll that applies to every company, so none is listed.
Quarterly
| What | Deadline | Law |
|---|---|---|
| Advance income tax, 25% each | 15 September, 15 December, 15 March, 15 June | Income Tax Act 2023, s.155 |
| Withholding tax return | 25 October (Jul–Sep), 25 January (Oct–Dec), 25 April (Jan–Mar), 25 July (Apr–Jun) | Income Tax Act 2023, s.177(3) |
Who pays advance tax. You pay it if your total income in the last assessed year was more than Tk 10 lakh (s.154). Finance Act 2026 raised this from Tk 6 lakh. The amount is the tax on that last assessed income at current rates, minus tax already deducted or collected at source. If you expect a different figure, you can file an estimate with your Deputy Commissioner of Taxes (s.155(5)). If an instalment date is a public holiday, pay on the next working day.
Who files withholding returns. Every company does. Ministries, departments and MPO-listed schools are the exceptions (s.177(1)). Weekly or public holiday dates move to the next working day.
Annual
Company income tax return
For companies, the return is due on the 15th day of the ninth month after the income year ends. If that date falls before 15 September, the deadline is 15 September instead (Income Tax Act 2023, s.170(2), as substituted by Finance Act 2026). For a July–June year, the ninth month is March. So the return for the year ending 30 June 2026 is due on 15 March 2027.
The 15 March date is new. Older calendars still show 15 January, which was the seventh-month rule. Under the current s.170(2):
- File at least two months before the deadline and you get an incentive of 5% of tax payable or Tk 25,000, whichever is less.
- File by the deadline after that and you get no incentive and no additional tax.
- File after the deadline but within the same tax year and you pay additional tax of 2% of tax payable or Tk 25,000, whichever is more.
If the deadline is a public holiday, it moves to the next working day (s.170(3)). NBR can extend deadlines by order, and has done so in past years. Plan for 15 March unless NBR announces an extension.
AGM
Under s.81 of the Companies Act 1994, you hold one AGM every calendar year. No more than 15 months can pass between two AGMs. The first AGM can be held up to 18 months after incorporation. If it is, you need no other AGM in the year of incorporation or the year after.
The accounts presented at the AGM must be made up to a date within nine months before the meeting (s.183(2)). For a 30 June year-end, that means an AGM approving the FY 2025–26 accounts must happen by 31 March 2027. The Registrar can extend this by up to three months if you apply before the period runs out.
Late for an AGM? You can apply to the Registrar within 30 days of the deadline. The Registrar can then give up to 90 more days, or until 31 December of that year, whichever is earlier. This extension isn't available for the first AGM.
Annual filings with RJSC
| Filing | Deadline | Law |
|---|---|---|
| Schedule X (annual return: shareholders, directors, capital summary) | Within 21 days after the AGM | Companies Act 1994, s.36(3) |
| Audited balance sheet and profit and loss account | Within 30 days after the AGM, or 30 days after the date the AGM should have been held | Companies Act 1994, s.190 |
| Form 23B (filed by the auditor) | Company tells the auditor within 7 days of appointment at the AGM. The auditor tells the Registrar within 30 days of hearing. | Companies Act 1994, s.210(1)–(2) |
A common mix-up: Schedule X is 21 days, not 30. The 30-day window is for the accounts.
Audited financial statements
Every company's balance sheet and profit and loss account must be audited and presented at the AGM (s.183(3)). Since 1 December 2020, ICAB's Document Verification System (DVS), launched with NBR in November 2020, has given audit reports a verification code. NBR uses it to check the audited accounts filed with tax returns. If your company is a "public interest entity" under the Financial Reporting Act 2015, the accounts you file must follow FRC standards (s.190(1A)).
Workers' Profit Participation Fund (WPPF)
Chapter 15 of the Bangladesh Labour Act 2006 applies if, on the last day of the accounting year, your paid-up capital was at least Tk 1 crore or your fixed assets were worth at least Tk 2 crore (s.232). Separate sector funds apply to 100% export-oriented industries. Where it applies, 5% of the previous year's net profit is paid within nine months after the year ends. The split is 80:10:10 between the participation fund, the welfare fund and the Workers' Welfare Foundation fund (s.234(1)(b)). For a June year-end, that is by 31 March. WPPF has tax and legal consequences, so get advice before you set it up or change it.
Trade licence
Trade licences are renewed every year with your city corporation, under its own tax schedule. The no-surcharge window is set and often extended by notice. For FY 2024–25, Dhaka North's window ran to 30 September and was extended to 30 November. We haven't put a trade licence date in the table because it varies by city corporation and by year. Check your own corporation's current notice.
Not in this calendar
Fire licence and environmental clearance renewal periods depend on the type of business and how it is classified. BIDA and Bangladesh Bank reporting depends on your registration and foreign investment. We couldn't confirm a single annual date that applies to a typical SME, so we left them out rather than guess.
Event-driven: within X days of an event
These filings have no calendar date. The clock starts when the event happens.
| Event | Form | Deadline | Law |
|---|---|---|---|
| Director, manager or MD appointed, resigns or details change | Form XII | 14 days after the change | s.115(2) |
| New director's consent to act | Form IX | 30 days after appointment | s.92 (per RJSC) |
| Shares allotted | Form XV (return of allotment) | 60 days after allotment | s.151 |
| Authorised capital increased | Form IV | 15 days after the increase | s.56 (per RJSC) |
| Registered office moved | Form VI | 28 days after the change | s.77(2) |
| Special resolution passed (name, MoA or AoA change) | Form VIII | 15 days after the meeting | s.88(1) (per RJSC) |
| Charge or mortgage created | Form XVIII | 21 days after creation | s.159 |
| Charge modified / satisfied | Form XIX / Form XXVIII | 21 days | RJSC return filing guidance |
| Shares transferred | Form 117 (transfer deed) | No fixed number of days in the Act. See note. | s.38 |
Form XII. The Act says 14 days. RJSC's own guidance page says 15. File within 14 and you meet both.
Form 117. RJSC records a transfer only after the transfer deed is filed with the list of directors, the annual capital return and an affidavit. The transferor also has to re-sign at RJSC in person, or through an embassy if abroad (s.38(3A)). If the company refuses to register a transfer, it must notify both parties within 30 days (s.38(4)).
Charges. An unregistered charge is void against the liquidator and any creditor (s.159). Check that every charge was filed in time.
Month by month: FY 2026–27 (July 2026 – June 2027)
Assumes a July–June income year, VAT registration and tax deducted at source. Two items repeat every month and are not shown in each row: the VAT return and payment within 15 days after month-end, and the TDS deposit within two weeks after month-end.
| Month | Fixed-date items |
|---|---|
| July 2026 | 25 Jul: withholding tax return for Apr–Jun 2026 |
| August 2026 | No quarterly or annual date |
| September 2026 | 15 Sep: advance tax, 1st instalment (25%) |
| October 2026 | 25 Oct: withholding tax return for Jul–Sep 2026 |
| November 2026 | No quarterly or annual date |
| December 2026 | 15 Dec: advance tax, 2nd instalment (25%) 31 Dec: last day to hold your 2026 AGM, if you haven't held one this calendar year (s.81) |
| January 2027 | Around 15 Jan: last day to file the FY 2025–26 tax return two months early and get the incentive 25 Jan: withholding tax return for Oct–Dec 2026 |
| February 2027 | No quarterly or annual date |
| March 2027 | 15 Mar: company tax return for the year ended 30 June 2026 15 Mar: advance tax, 3rd instalment (25%) 31 Mar: last day for an AGM presenting FY 2025–26 accounts, unless the Registrar extended it (s.183) 31 Mar: WPPF payment for FY 2025–26, if WPPF applies to you (s.234) |
| April 2027 | 25 Apr: withholding tax return for Jan–Mar 2027 |
| May 2027 | No quarterly or annual date |
| June 2027 | 15 Jun: advance tax, 4th instalment (25%) 1–30 Jun: TDS deposit rules tighten (7 days, next day, same day) 30 Jun: income year 2026–27 ends |
The FY 2026–27 cycle ends with the withholding tax return for Apr–Jun 2027, due on 25 July 2027. Schedule X and the accounts filing aren't in the table because they run from your AGM date, which you choose.
How to use this
- Check it fitsIt's written for Bangladeshi private limited companies registered with RJSC and NBR. Banks, insurers, listed companies and foreign company branches have extra rules that aren't covered here.
- Put the fixed dates in your calendar nowSet the reminder a week early. TDS deposits and RJSC filings don't move for holidays.
- Start a log for event-driven filingsEach board or shareholder resolution that changes directors, shares, office or charges starts a clock. Record the date and the form due.
- Recheck after every budgetThe Finance Act each June can move dates. This page reflects Finance Act 2026 and the VAT amendment in force from 1 October 2026.
Calendar-year companies. If NBR has allowed you an income year ending 31 December, the ninth month after year-end is September. Your return is due on 15 September. Advance tax instalments still fall on 15 September, 15 December, 15 March and 15 June. Monthly VAT and TDS dates, quarterly withholding returns and the AGM rules don't change. WPPF falls due by 30 September.
Companies Act 1994 fines include: AGM not held, up to Tk 10,000 plus up to Tk 250 a day, for the company and each officer at fault (s.82). Schedule X late, up to Tk 200 a day (s.36(5)). Form XII late, Tk 500 (s.115(4)). Allotment return late, up to Tk 1,000 a day for each officer at fault (s.151(4)). Accounts not filed, up to Tk 100 a day (s.190(3)). RJSC also charges late-filing fees on top. Late company tax return: additional tax of 2% of tax payable or Tk 25,000, whichever is more (ITA 2023, s.170(2)). Withholding tax return not filed: the tax office can impose 10% of the tax on last assessed income or Tk 5,000, whichever is more, plus Tk 1,000 a month (s.266(2)). Late VAT return: Tk 2,000 (VAT Act, s.85(1)).
Frequently asked questions
When is the company income tax return due for a July–June income year?
On the 15th day of the ninth month after the year ends. For the year ending 30 June 2026 that is 15 March 2027. File at least two months before the deadline and you get an incentive of 5% of tax payable or Tk 25,000, whichever is less.
Is the VAT return (Mushak 9.1) monthly or quarterly?
Monthly. The VAT tax period is one calendar month, and the return is due within 15 days after the month ends. Pay the net tax before you submit the return.
When must Schedule X be filed with RJSC?
Within 21 days after the AGM, under section 36 of the Companies Act 1994. The 30-day window applies to the audited balance sheet and profit and loss account, not to Schedule X.
How often do companies file withholding tax returns now?
Quarterly. Returns are due on 25 October, 25 January, 25 April and 25 July, each covering the three months before. If the date is a weekly or public holiday, file on the next working day.
What changes for a company with a calendar-year income year?
The tax return moves to 15 September. Advance tax instalments stay on 15 September, 15 December, 15 March and 15 June. Monthly VAT and withholding dates do not change, and the AGM rules are the same.
If a deadline falls on a holiday, does it move?
Only where the law says so. The income tax return, advance tax, withholding tax return and VAT return all move to the next working day. We found no such rule for withholding tax deposits or RJSC filings, so file those before the holiday.
Sources
- Income Tax Act 2023, s.170 (return deadlines, as substituted by Finance Act 2026, effective 1 July 2026), Laws of Bangladesh, Legislative and Parliamentary Affairs Division. See also s.154, s.155, s.177 and s.266.
- Withholding Tax Rules 2026 (SRO 210-Law/Income Tax-1/2026), rule 9, National Board of Revenue, 8 June 2026, effective 1 July 2026.
- Value Added Tax and Supplementary Duty Act 2012, s.64 (as substituted from 1 October 2026), Laws of Bangladesh. See also s.2, s.45 and s.85.
- VAT and Supplementary Duty Rules 2016, authentic English text, rules 37 and 40, National Board of Revenue, gazetted 10 November 2025.
- Companies Act 1994, Laws of Bangladesh: s.36, s.38, s.77, s.81, s.82, s.115, s.151, s.159, s.183, s.190, s.210.
- Return filing (রিটার্ন ফাইলিং), Registrar of Joint Stock Companies and Firms. Source for Forms IV, VIII, IX, XIX and XXVIII.
- Bangladesh Labour Act 2006, s.232 and s.234, Laws of Bangladesh.
- Bangladesh: Corporate – Tax administration, PwC Worldwide Tax Summaries, last reviewed 31 July 2026. Cross-check for return and advance tax dates.
- BB warns banks over withholding tax deduction, delayed deposit, The Business Standard, 10 August 2026. Cross-check for TDS deposit timing.
- DNCC extends deadline for renewal of trade licence fee, The Financial Express, 1 October 2024.
- ICAB, NBR join hands to verify audited financial statements, The Daily Star.
General information, not legal or tax advice. Dates were checked against the Finance Act 2026 and the law as published on 3 November 2026. NBR and the Registrar can extend deadlines by order, and the next Finance Act may change them. Check the current Act, rule or circular, or ask us, before you file.