Income tax returns in Pakistan are filed through FBR's IRIS portal at iris.fbr.gov.pk. You log in with your CNIC, select the declaration for the tax year, enter income and tax already deducted, complete the wealth statement under Section 116, then pay any balance and submit. For Tax Year 2026 the deadline is 30 September 2026 for salaried individuals.
Before you start, gather these
- CNIC and your IRIS login
- Salary certificate from your employer, or business receipts and expense records
- Bank statements covering 1 July 2025 to 30 June 2026
- Property and vehicle details, including anything bought or sold during the year
- Last year's return, so the wealth statement reconciles year on year
The steps
- Log in to IRIS. Go to iris.fbr.gov.pk. No NTN yet? Register through the same portal first.
- Open the right declaration. Select the correct tax year. Tax Year 2026 covers 1 July 2025 to 30 June 2026.
- Enter your income. Salary from the certificate, or business receipts and expenses. Add rent, bank profit, dividends and anything else.
- Enter tax already paid. Withholding deducted at source usually covers a large part of a salaried person's liability.
- Complete the wealth statement. Assets and liabilities under Section 116.
- Pay and submit. Generate a PSID for any balance, pay through your bank, submit, and keep the acknowledgement.
The mistakes we see most
- Ignoring last year's closing figures. This year's opening wealth must match last year's closing. Start fresh and nothing reconciles.
- Leaving out a property purchase. Property transactions are reported to FBR independently. Omitting one is the fastest way to receive a notice.
- Assuming withholding means you are done. Tax deducted from salary is a payment, not a filing. Skip the return and you still drop off the ATL.
- Filing on the last day. The portal is heavily loaded near the deadline, and a payment that does not clear in time makes the return late.
- Skipping a nil return. Below the taxable limit but still required to file? File anyway. It keeps you on the Active Taxpayer List.
What late filing costs
Section 182 of the Income Tax Ordinance 2001 sets a penalty of Rs. 1,000 per month or part month that the return is late. A default surcharge under Section 205 may also apply. And until the return is filed and any surcharge paid, you are off the Active Taxpayer List and paying non-filer withholding rates on property, vehicles and banking.
Should you do this yourself?
Honestly, for a single employer, no property transactions and a wealth statement that already reconciles, most people can file their own return in an evening. We would rather say that than pretend otherwise.
Where it stops being a DIY job is multiple income sources, foreign assets, property bought or sold during the year, several years of missed filings, or a wealth statement that will not balance no matter what you try. That is when our tax filing service earns its fee.
Frequently asked questions
What documents do I need to file my return in Pakistan?
For a salaried return: CNIC, the salary certificate from your employer, bank statements for the tax year, details of any property or vehicles, and last year's return if you have filed before. Business filers also need receipts and expense records. The previous return matters because the wealth statement has to reconcile year on year.
What is the wealth statement and why does my return get stuck on it?
The wealth statement is a declaration of your assets and liabilities filed under Section 116. IRIS will not accept a return where the wealth statement does not reconcile with declared income, because an unexplained increase in assets implies undeclared income. Most stalled returns are stuck here rather than on the income side.
Can I file my own income tax return without a consultant?
For a straightforward salaried return with one employer and no property transactions, yes. IRIS is workable and the process is documented. It gets harder when you have multiple income sources, foreign assets, property bought or sold during the year, or a wealth statement that will not reconcile.
What is the penalty for filing late in Pakistan?
Under Section 182 of the Income Tax Ordinance 2001 the penalty is Rs. 1,000 per month or part month that the return is late. A default surcharge under Section 205 can also apply, and you are removed from the Active Taxpayer List until the return is filed and any surcharge paid.
Do I have to file if my employer already deducted my tax?
Usually yes. Tax deducted at source is a payment against your liability, not a substitute for filing. If you are required to file and do not, you drop off the Active Taxpayer List regardless of how much tax was withheld from your salary during the year.
When does the filing window open?
The IRIS filing window for Tax Year 2026 opened on 1 July 2026, and the deadline for salaried individuals, other individuals and AOPs is 30 September 2026. Companies with a 30 June year end file by 31 December 2026.
Return not reconciling, or several years behind?
Send us the tax years involved and we will tell you what is needed before quoting.