Are you a freelancer, Fiverr seller, or online entrepreneur in Bangladesh? The 2025–26 fiscal year brings major updates to tax laws, eTIN registration, VAT thresholds, and income tax return filing. This guide breaks it all down—Bangla + English—for maximum clarity, compliance, and conversion.
Table of Contents
- Who Needs to Pay Tax in 2025?
- eTIN vs TIN: What’s the Difference?
- Income Tax Thresholds & Slabs (2025–26)
- Freelancer Tax Exemption (New Budget)
- How to File Your Tax Return Online
- VAT for Freelancers: Do You Need It?
- Payoneer Tax Reporting & Compliance
- Free Tax Calculator for Bangladesh
- Bangla Income Tax Glossary
Who Needs to Pay Tax in 2025?
If your annual income exceeds the tax-free threshold, you must file a return. For FY 2025–26:
| Category | Tax-Free Limit (BDT) |
|---|---|
| General Male | 3,50,000 |
| Female / Senior Citizen | 4,00,000 |
| Disabled / Third Gender | 4,75,000 |
| Freedom Fighter | 5,00,000 |
Even if exempt, you may still need to file for compliance, visa, or loan purposes.
eTIN vs TIN: What’s the Difference?
- TIN: Manual Taxpayer Identification Number (10 digits)
- eTIN: Electronic TIN (12 digits), mandatory for freelancers and online sellers
Apply online at secure.incometax.gov.bd for your eTIN certificate.
Income Tax Thresholds & Slabs (2025–26)
| Income Range (BDT) | Tax Rate |
|---|---|
| Up to 3,50,000 | 0% |
| 3,50,001 – 4,50,000 | 5% |
| 4,50,001 – 7,50,000 | 10% |
| 7,50,001 – 11,50,000 | 15% |
| 11,50,001 – 16,50,000 | 20% |
| Above 16,50,000 | 25% |
Use the TaxHishab calculator to estimate your liability.
Freelancer Tax Exemption (New Budget)
Good news! The Finance Minister proposed 3-year tax exemption for freelancers in Smart Bangladesh sectors—if all transactions are cashless.
Covered services:
- Web development
- Digital graphics design
- Mobile app development
- Cybersecurity
- E-learning platforms
How to File Your Tax Return Online
- Visit etaxnbr.gov.bd
- Register/login with your eTIN
- Fill Form IT-11GA
- Attach documents (NID, bank statements, invoices)
- Submit and download your PSR (Proof of Submission of Return)
Deadline: November 30, 2025
How to File Tax as a Freelancer in Bangladesh (2025)
Get Your eTIN Certificate
- Visit the NBR eTIN portal
- Fill out your personal details (NID, address, profession)
- Submit and download your eTIN certificate (12-digit number)
Freelancers must use eTIN, not the old manual TIN system
2. Calculate Your Taxable Income
Include all earnings from:
- Freelance platforms (Fiverr, Upwork, Freelancer)
- Direct clients (local or international)
- Affiliate income, digital products, or consulting
Use tools like TaxHishab.com to estimate your tax liability based on your income, category, and eligible rebates
3. Gather Required Documents
- National ID or passport
- Bank statements (including Payoneer, Wise, bKash)
- Invoices or payment screenshots
- Proof of digital transactions
- Investment documents (DPS, Shanchay Patra, etc.)
4. File Your Tax Return Online
- Go to etaxnbr.gov.bd
- Log in with your eTIN
- Fill out Form IT-11GA (for individual taxpayers)
- Attach scanned documents
- Submit before November 30, 2025
You’ll receive a PSR (Proof of Submission of Return)—keep this for future reference
5. Pay Any Tax Due
- Use Sonali Bank, mobile banking, or online payment gateways
- Minimum tax for 2025–26 is based on your residential zone, but from 2026–27 it will be a flat BDT 5,000 for all taxpayers
6. Claim Tax Rebates (Optional)
You can reduce your tax liability by investing in:
- Shanchay Patra (max rebate: BDT 5,00,000)
- DPS (max rebate: BDT 1,20,000)
- Mutual funds, treasury bonds, provident funds
7. Stay Compliant & Plan Ahead
- Keep digital records of all income and expenses
- Consider registering a trade license for added credibility
- Watch for updates in the Finance Ordinance each year
Bonus Tip: Tax Exemption for Freelancers
Under the Smart Bangladesh 2025 budget, freelancers in tech sectors (web dev, app design, e-learning) may qualify for 3-year tax exemption—if all transactions are digital and traceable
VAT for Freelancers: Do You Need It?
As per the 2025 VAT law:
- Mandatory VAT registration: Annual turnover > BDT 50 lakh
- Enlistment required: Turnover between BDT 30–50 lakh
- Standard VAT rate: 15% for IT services
If you earn below these thresholds, VAT may not apply—but enlistment builds credibility.
Payoneer Tax Reporting & Compliance
Freelancers using Payoneer must:
- Declare foreign income remitted to Bangladesh
- Maintain transaction records
- Use Payoneer–bKash integration for faster withdrawals
Tip: Add Payoneer statements to your tax return for transparency.
Free Tax Calculator for Bangladesh
Try these tools:
- TaxHishab.com – Bangla interface, rebates included
- BDTaxation – Investment-based rebate calculator
- iCalculator BD – English interface, marginal rate breakdown
Bangla Income Tax Glossary
| Term (Bangla) | Meaning (English) |
|---|---|
| আয়কর রিটার্ন | Income Tax Return |
| ই-টিআইএন সার্টিফিকেট | eTIN Certificate |
| কর রেয়াত | Tax Rebate |
| উৎসে কর | Withholding Tax |
| ভ্যাট নিবন্ধন | VAT Registration |
| করমুক্ত সীমা | Tax-Free Threshold |
Frequently Asked Questions (FAQs)
1. Do freelancers in Bangladesh need to pay income tax in 2025?
Yes. If your annual income exceeds the tax-free threshold (BDT 3,50,000 for males, BDT 4,00,000 for females), you’re legally required to file an income tax return—even if your final tax due is zero. Filing builds financial credibility and supports visa, loan, and business applications.
2. What is the difference between TIN and eTIN?
TIN is the older, manual Taxpayer Identification Number system. eTIN is the electronic version introduced by NBR, now mandatory for freelancers, online sellers, and digital service providers. You can apply for an eTIN online at secure.incometax.gov.bd.
3. Is there any tax exemption for freelancers in 2025?
Yes! Under the Smart Bangladesh initiative, freelancers in sectors like web development, app design, and e-learning may qualify for a 3-year tax exemption—provided all transactions are digital and traceable. This policy encourages formalization and digital growth.
4. Do I need VAT registration as a freelancer?
If your annual turnover exceeds BDT 50 lakh, VAT registration is mandatory. For turnover between BDT 30–50 lakh, you must apply for VAT enlistment. Even if you’re below the threshold, registering can boost your business credibility and help with corporate clients.
5. How do I file my income tax return online?
You can file your return by visiting etaxnbr.gov.bd. Log in with your eTIN, fill out Form IT-11GA, attach documents like NID, bank statements, and invoices, then submit before the deadline—November 30, 2025.
6. Is income received via Payoneer taxable in Bangladesh?
Yes. Any foreign income remitted through Payoneer must be declared in your tax return. Keep detailed transaction records and consider using Payoneer–bKash integration for smoother withdrawals and compliance.
7. Where can I find a free tax calculator for Bangladesh?
You can use tools like:
- TaxHishab.com – Bangla interface with rebate options
- BDTaxation – Investment-based calculator
- iCalculator BD – English interface with slab breakdown
8. What documents do freelancers need to file taxes?
You’ll typically need:
- NID or passport
- Bank statements (local + Payoneer)
- Invoices or payment screenshots
- Proof of digital transactions
- eTIN certificate
- Any investment or rebate documents
Final Thoughts
Freelancers in Bangladesh are entering a new era of digital compliance and opportunity. With eTIN, tax exemptions, and online filing, you can stay ahead of the curve—ethically and profitably.