Income tax return filing in Pakistan
Returns prepared and filed through FBR's IRIS portal for salaried individuals, businesses and companies, so you stay on the Active Taxpayer List and off non-filer rates.
Income tax returns in Pakistan are filed through FBR's IRIS portal at iris.fbr.gov.pk. For Tax Year 2026 the deadline is 30 September 2026 for salaried individuals, other individuals and AOPs, and 31 December 2026 for companies with a 30 June year end. Missing it triggers a penalty of Rs. 1,000 per month and removal from the Active Taxpayer List.
What we file
| Return type | Who it applies to | Deadline for Tax Year 2026 |
|---|---|---|
| Salaried individual return | Employees with a salary certificate, plus any other income | 30 September 2026 |
| Business individual return | Sole proprietors and freelancers | 30 September 2026 |
| AOP return | Partnerships and Associations of Persons | 30 September 2026 |
| Company return | Registered companies with a 30 June year end | 31 December 2026 |
| Wealth statement | Filed under Section 116 alongside the return | With the return |
| Sales tax return | Sales tax registered businesses | Monthly |
The full service
- NTN registration for individuals and businesses that are not yet registered
- Annual income tax return prepared, reconciled and filed on IRIS
- Wealth statement prepared so it reconciles with declared income
- Sales tax registration and monthly returns
- ATL status checked and corrected where a filing has not reflected
- Notice handling where FBR raises a query on a filed return
- Withholding statements for businesses deducting tax at source
Why filing on time matters more than the tax itself
For a lot of our clients the tax payable is modest. The cost of not filing is not. Missing the deadline puts you off the Active Taxpayer List, and non-filer withholding rates apply on property transfers, vehicle registration, and banking transactions until you are back on it. On a single property transaction that difference dwarfs any filing fee.
The second cost is quieter. A gap in your filing history complicates loan applications, visa applications and any due diligence a counterparty runs on you later. It is much cheaper to keep the record continuous than to explain a gap.
What you need to send us
- CNIC and your IRIS credentials, or we register you if you have no NTN yet.
- Income records. Salary certificate for employees; accounts or receipts for a business.
- Bank statements for the full tax year.
- Asset details. Property, vehicles, and any foreign assets, since these feed the wealth statement.
- Last year's return if you have filed before, so the wealth statement reconciles.
The wealth statement is where most returns stall. IRIS will not accept a return whose wealth statement does not reconcile against declared income, so gaps have to be resolved rather than glossed over.
What we will not do
We will not understate income, invent deductions, or file a wealth statement we know does not reflect reality. Beyond the legal exposure, a return that does not reconcile is exactly what triggers an FBR notice, so it is not even effective. Where your position is genuinely uncertain, we will tell you the range and let you decide, rather than picking the answer that looks best.
Related
If you are registering a company rather than filing personally, SECP registration issues your NTN automatically as part of incorporation. If you need to check whether an NTN exists or is active, our NTN registration and verification guide explains how.
Frequently asked questions
What is the income tax return deadline in Pakistan for 2026?
The deadline is 30 September 2026 for salaried individuals, other individuals and Associations of Persons. Companies with a 30 June year end file by 31 December 2026. Tax Year 2026 covers income earned between 1 July 2025 and 30 June 2026, and the IRIS filing window opened on 1 July 2026.
What happens if I miss the filing deadline?
Three things. A penalty applies under Section 182 of the Income Tax Ordinance 2001, currently Rs. 1,000 per month or part month that the return is late. A default surcharge applies under Section 205. And you are removed from the Active Taxpayer List, which moves you to non-filer withholding rates on banking, property and vehicle transactions.
Do I need to file if I earn below the taxable limit?
If you are required to file, yes. Filing a nil return keeps you on the Active Taxpayer List and preserves your filer status. Many people skip this and then pay materially higher withholding on a property or vehicle transaction later, which costs far more than the return would have.
What documents are needed to file a salaried return?
For a straightforward salaried return: your CNIC, the salary certificate from your employer, bank statements for the year, details of any property or vehicle owned, and records of any other income. You also file a Wealth Statement under Section 116, which has to reconcile with your declared income before IRIS will accept the return.
What is the difference between a filer and a non-filer?
A filer appears on FBR's Active Taxpayer List because their return for the relevant year is filed on time. Non-filers pay significantly higher withholding tax on banking transactions, property transfers, vehicle registration and several other activities. The status is checked against the ATL, not against whether you have an NTN.
Can you file on behalf of an overseas Pakistani?
Yes. Overseas Pakistanis with income, property or bank accounts in Pakistan commonly need to file, and the process runs entirely through IRIS, so physical presence is not required. We handle preparation and submission and send the acknowledgement back to you.
Deadline approaching?
Send us your documents and we will confirm what is needed, the fee, and the filing timeline.
Guides and related services
NTN registration and verification
How to register, and how to check whether an NTN is active.
SECP company registration
Incorporation issues your NTN automatically through FBR.
Business credit reports
Check a counterparty before you extend trade credit.