How to File an Income Tax Return in Pakistan

File on FBR's IRIS portal or the Tax Asaan app: register with your CNIC if you're new, enter your income and the tax already deducted, complete the wealth statement and submit. Most salaried people finish in under an hour.

Tax year 2026 (1 July 2025 to 30 June 2026) was due 31 October 2026

  • 30 Septembernormal due date for individuals each year
  • 31 Octoberextended due date for tax year 2026
  • Rs 5 lakhsalary a year above which you must file online
  • Rs 25,000surcharge to join the ATL if you file late

01 Before you start

What you need

Gather these first; the return itself is quick once you have them.

Check your salary tax
  • CNIC, a mobile number and an email in your name. IRIS sends codes to both.
  • Salary tax certificate from your employer for the year, showing salary and tax deducted.
  • Other tax certificates: bank profit, mobile phone bills, electricity bills, vehicle token tax, property purchases. Tax deducted on these counts towards your tax.
  • Your assets and liabilities at 30 June: property, vehicles, bank balances, cash, loans. You need these for the wealth statement.
  • Last year's wealth statement if you filed one; this year's must follow on from it.

02 Step by step

Filing on IRIS in 6 steps

The same steps work in the Tax Asaan app, which uses your IRIS login.

Open IRIS

  1. Register (new filers only)

    On IRIS, choose "Registration for unregistered person" and complete the registration form with your CNIC, contact details and source of income. You'll receive a password; your CNIC is your tax number.

  2. Open the return

    Log in, go to Declaration, choose the income tax return (form 114(1)) and pick the tax year. Tax year 2026 is 1 July 2025 to 30 June 2026.

  3. Enter your income

    Salary from your employer's certificate, plus any bank profit, rent or other income. Check your figures against our salary tax calculator.

  4. Add tax already deducted and any credits

    Enter the tax your employer deducted and tax collected on bills, bank profit or vehicles. Claim credits for donations, pension funds or a home loan if you have them (what you can claim).

  5. Complete the wealth statement

    List your assets and liabilities at 30 June. IRIS shows an "unreconciled amount" until the change in wealth matches your income minus spending; it must be zero to submit.

  6. Submit and pay any balance

    Submit the return and the wealth statement. If tax is still due, create a payment ID (PSID) and pay it. Save the acknowledgement as proof.

03 After filing

After you file

Check you're on the ATL

Filed on time? You're added in FBR's next update. Check by SMS to 9966. How to check

Filed late?

A penalty may apply, and joining the ATL costs Rs 25,000 unless you give the property undertaking. Estimate the penalty

Made a mistake?

You can file a revised return (section 114(6)) with your reasons in writing. Within 60 days of filing you don't need the Commissioner's approval; after that you do.

Due a refund?

If more tax was deducted than you owe, the return shows a refund. Refunds are not paid while you are off the Active Taxpayer List.

04 Answers

Questions about filing a return

Short answers for first-time and salaried filers.

Check your salary tax

How do I file my income tax return online?

Log in to FBR's IRIS portal (iris.fbr.gov.pk) or the Tax Asaan app, open the return for the tax year, enter your income and the tax already deducted, complete the wealth statement, and submit. New filers first register on IRIS with their CNIC.

Do I need to file a return if my employer already deducts tax?

Filing is how you get on the Active Taxpayer List, so non-filer rates stop applying to your bank profit, cash withdrawals, vehicle and property taxes. Salaried people earning Rs 500,000 or more a year must file online.

What documents do I need?

Your CNIC, the salary tax certificate from your employer, bank profit and tax deduction certificates, and details of your assets (property, vehicles, bank balances, cash) and liabilities at 30 June, for the wealth statement.

What is the wealth statement?

A statement of your assets and liabilities at the end of the tax year, filed with the return. Its change from last year must match your income minus your spending; IRIS shows an "unreconciled amount" until it does.

I missed the 31 October 2026 deadline. What now?

File as soon as you can. A late-filing penalty may apply, cut by 75% if you file within a month. To get on the Active Taxpayer List you also pay a Rs 25,000 surcharge, or give an undertaking not to buy property for six months.

Can someone file my return for me?

Yes, a tax adviser or someone you trust can file using your IRIS login, but you are responsible for what it says. Never share your password with strangers or unknown "agents".

Sources and last update

  • Income Tax Ordinance 2001: sections 114 (return), 116 (wealth statement), 118 (due dates and e-filing), 182 and 182A (late filing)
  • FBR IRIS portal and Tax Asaan app; FBR deadline extensions for tax year 2026
  • Federal Board of Revenue (FBR)

Last reviewed: 7 November 2026. How we calculate

Results are estimates, not tax advice. For your exact tax, check your salary certificate or ask a tax professional.