Income Tax Return Deadline 2026
Returns for tax year 2026 (1 July 2025 to 30 June 2026) were due on 30 September 2026. FBR extended this twice, finally to 31 October 2026. You can still file now, with a possible penalty.
Penalties from the Income Tax Ordinance, as amended by the Finance Act 2026
01 Due dates
When returns are due
The due date is set by section 118 of the Income Tax Ordinance. FBR can extend it for everyone, and a Commissioner can extend it for one person on request.
| Who | Due date |
|---|---|
| Salaried and other individuals, AOPs | 30 September after the tax year |
| Companies (year ending 1 January–30 June) | 31 December after the tax year |
| Tax year 2026, individuals and AOPs | Extended to 15 October 2026, then 31 October 2026 |
Salaried people earning Rs 500,000 or more a year must file online (IRIS or Tax Asaan).
02 Filing late
What happens if you file late
Filing late is better than not filing. Here is what it costs.
A penalty for each day
The higher of 0.1% of the tax payable or Rs 1,000 a day. Minimum Rs 10,000 if 75%+ of your income is salary, Rs 50,000 otherwise. Maximum 200% of the tax payable.
Less if you file soon
The penalty is cut by 75% if you file within a month of the due date, 50% within two months and 25% within three.
Rs 25,000 to join the ATL
A late filer isn't added to the Active Taxpayer List for that year unless they pay a surcharge: Rs 25,000 for individuals (was Rs 1,000 before July 2026), Rs 50,000 for AOPs, Rs 100,000 for companies.
Or a property undertaking
New in 2026: an individual can skip the surcharge by promising the Commissioner not to buy or acquire any property for six months.
No refunds until listed
You can't get a refund while you're off the ATL, and the time off the list doesn't earn extra payment for a delayed refund.
No loss carry-forward
Business losses for a year filed late can't be carried forward.
03 Answers
Questions about the return deadline
Short answers from the Income Tax Ordinance.
Estimate the penaltyWhat is the last date to file an income tax return in Pakistan?
30 September after the end of the tax year for individuals and AOPs, and 31 December for companies whose year ends by 30 June. For tax year 2026, FBR extended the date to 15 October 2026 and then to 31 October 2026.
Can I still file my return after the deadline?
Yes. You can file late on IRIS or the Tax Asaan app. You may face a late-filing penalty, and to get onto the Active Taxpayer List for that year you pay a surcharge of Rs 25,000 (individuals), unless you give an undertaking not to buy property for six months.
What is the penalty for filing a return late?
The higher of 0.1% of the tax payable or Rs 1,000 for each day late, with a minimum of Rs 10,000 if 75% or more of your income is salary (Rs 50,000 otherwise) and a maximum of 200% of the tax payable. It is cut by 75%, 50% or 25% if you file within one, two or three months.
How much is the ATL surcharge in 2026?
Since the Finance Act 2026: Rs 25,000 for an individual (it was Rs 1,000), Rs 50,000 for an AOP and Rs 100,000 for a company.
Will FBR extend the deadline again?
FBR often extends the deadline by a few weeks, but it is never guaranteed. Only extensions announced by FBR count; ignore notices shared on social media until FBR confirms them.
Sources and last update
- Income Tax Ordinance 2001 (updated to July 2026): section 118 (due dates), section 182 Table S. No. 1 (penalty), section 182A (ATL surcharge, as amended by the Finance Act 2026)
- FBR deadline extensions for tax year 2026, as reported by Dawn (15 October) and The Nation (31 October 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.