How to File Your Income Tax Return in Pakistan (Step-by-Step Guide 2026)

Every year thousands of Pakistanis miss out on lower withholding tax rates simply because they did not file their income tax return. The good news is that filing is not as hard as it looks once you understand the steps. This guide walks you through the full process on FBR's IRIS portal.

Who needs to file an income tax return?

You should file a return if your taxable income is above the exempt limit, if you own property or a vehicle above certain thresholds, if you are a company or an AOP, or if you simply want to become a filer and pay lower taxes on banking, property and vehicle transactions.

• Salaried individuals above the taxable limit
• Business owners and shopkeepers
• Freelancers receiving foreign payments
• Landlords earning rental income
• Anyone who wants to be on the Active Taxpayer List (ATL)

Documents you need before you start

• CNIC and a mobile number registered in your own name
• Salary certificate or business income details
• Bank statements and withholding tax certificates
• Details of assets: property, vehicles, savings and investments
• Utility bills and mobile phone tax deductions

Step-by-step: filing on IRIS

1. Register on IRIS (iris.fbr.gov.pk) using your CNIC if you are not registered already. You will receive a password and PIN by SMS and email.
2. Log in and open the Declaration tab. Select the return form for the relevant tax year (for example, Tax Year 2026 covers 1 July 2025 to 30 June 2026).
3. Enter your income under the correct head: salary, business, property or other sources.
4. Add tax already deducted (adjustable withholding taxes) from bank, salary, utility bills and vehicle registration.
5. Claim tax credits and deductible allowances you are eligible for, such as donations or pension contributions.
6. Complete the wealth statement (Form 116) listing your assets and liabilities, and make sure it reconciles with your income and expenses.
7. Calculate the tax. If any tax is payable, generate a PSID and pay it through your bank or mobile app before submitting.
8. Submit the return and save the acknowledgement for your records.

When is the deadline?

For individuals and AOPs the normal due date is 30 September following the end of the tax year. FBR sometimes extends the deadline, but you should not rely on that. Filing late can lead to penalties and you will not appear on the Active Taxpayer List for that year until the late-filing surcharge is paid.

Common mistakes to avoid

• Forgetting to declare bank profit or rental income
• Not claiming withholding tax already deducted
• Wealth statement that does not reconcile
• Using a SIM not registered in your name
• Waiting until the last day when the portal is slow

If you would rather not deal with IRIS yourself, our team can prepare and file your return for you while explaining every figure before submission.