Tax return deadline: 31 December 2026File for 2026-27 by then with no extra tax.
Last checked 13 November 2026
Basic (মূল বেতন). The fixed monthly pay before allowances. Most exit benefits are worked out on basic plus dearness allowance, not gross.
Dearness allowance (মহার্ঘ ভাতা). An allowance some employers pay on top of basic. It counts as wages for exit benefits under section 14(3).
Gross pay (মোট বেতন). Basic plus all allowances, such as house rent, medical and conveyance.
Wages (মজুরি), for exit benefits. Last monthly basic plus dearness allowance and any ad hoc or interim wage (section 14(3)).
Service benefit or compensation (ক্ষতিপূরণ). The payment the Labour Act gives for each completed year when a job ends, for example 15 days’ wages a year on resignation after 3 years.
Gratuity (গ্র্যাচুইটি). At least 30 days’ wages per year of service, 45 days above 10 years, where a scheme exists (section 2(10)). Paid instead of the service benefit when higher.
Final settlement (চূড়ান্ত পাওনা). Everything owed when a job ends. It must be paid within 30 working days (section 123(2)).
Notice pay (নোটিশ পে). Wages for notice days not given.
Leave encashment (ছুটি নগদায়ন). Pay for unused annual leave (section 11).
Provident fund, PF (ভবিষ্য তহবিল). A savings fund that you and your employer pay into. A recognised fund has tax benefits.
TIN (টিআইএন). Your 12-digit Taxpayer Identification Number.
Tax year and income year (করবর্ষ ও আয়বর্ষ). Income earned from July 2025 to June 2026 is taxed in the 2026-27 tax year.
Tax-free limit (করমুক্ত সীমা). Taxable income below which no tax is due: 4,00,000 for a general taxpayer in 2026-27.
Investment rebate (বিনিয়োগ রেয়াত). A reduction in tax for eligible investment: the lowest of 3% of taxable income, 10% of investment or 7.5 lakh (section 78).
Minimum tax (ন্যূনতম কর). The least tax payable when income is above the tax-free limit: 5,000, or 1,000 for a first return.
TDS, tax deducted at source (উৎসে কর কর্তন). Tax your employer deducts from salary and pays to NBR for you.
Challan (চালান). A payment slip for paying tax to the government, including A-challan online.
PSR, proof of submission of return (রিটার্ন জমার প্রমাণ). The acknowledgement you get after filing. Many services ask for it.
Zero-tax return (শূন্য করের রিটার্ন). A real return with true figures where the tax works out to zero. Not a return with zeros typed in.