The BNP-led government, in its first full budget after nearly two decades, has introduced a provision allowing individuals to legalize undisclosed income by investing in land, buildings, or apartments upon payment of a 15% tax. The Finance and Planning Minister Amir Khosru Mahmud Chowdhury presented the 2026–27 fiscal year budget of Tk 9.38 trillion in the National Parliament. According to the Finance Bill, if the tax is paid, no authority will question the source of the money. However, if undisclosed income is detected before declaration, an additional 20% tax must be paid.

The provision will remain effective from July 1, 2026, to June 30, 2027. Both buyers and sellers of property can use this opportunity to legalize undeclared amounts by paying applicable taxes. Similar opportunities were offered during previous Awami League governments, though economists and business groups have often criticized such measures as unethical and unfair to honest taxpayers.

A similar proposal in the interim government’s 2025–26 budget was withdrawn after criticism, but the current administration has reinstated the option, continuing a long-standing debate over the effectiveness and morality of legalizing black money in Bangladesh.