How to File Income Tax Return in Pakistan

Last reviewed: October 8, 2026 — checked against current FBR IRIS portal behavior and Finance Act 2026 figures.

Who needs to file?

Under Pakistan's Income Tax Ordinance 2001, any individual whose taxable income exceeds Rs. 600,000 in a tax year is required to file a return, regardless of whether tax was already withheld by their employer. Filing is also how you get listed on FBR's Active Taxpayer List (ATL), which unlocks lower withholding rates on everyday transactions — see our filer vs non-filer guide for the numbers.

Even if your income sits below that threshold, filing is still worth doing. It's free, it establishes a filing history with FBR (useful if your income grows next year), and it's the only way onto the ATL — which affects withholding tax on things completely unrelated to your salary, like buying a car or withdrawing cash from your own bank account.

Documents you'll need before you start

Having these ready before you log in turns a 30-minute task into a 10-minute one:

• CNIC — your original CNIC number; IRIS uses it as your primary identifier.
• Annual salary certificate — from HR/Finance, showing gross salary and tax withheld for the full tax year (July 1–June 30).
• Bank account details — IBAN of your primary account, required for the wealth statement most filers must also submit alongside the return.
• Investment/asset records — details of property, vehicles, savings certificates, or investments you held at year-end, for the wealth statement.
• Zakat/donation receipts — if you're claiming either as a deduction (see the tax-saving guide).
• Active mobile number and email — IRIS sends OTP codes to both during registration and login.

Step-by-step: filing on IRIS

Step 1 — Register on IRIS

Visit iris.fbr.gov.pk and click "Registration for Unregistered Person." You'll need your CNIC number, a mobile number, and an email address. FBR sends a verification code by SMS, and you'll set a login password.

Step 2 — Get your salary certificate

Request an annual salary certificate from your employer's HR or Finance department. It should show your total gross salary for the tax year (July–June) and the total tax already withheld and deposited by your employer on your behalf.

Step 3 — Open the Declaration form

Log in to IRIS and navigate to Declaration → 114(1) Return of Income Filed Voluntarily for a Tax Year (or the pre-filled "Salaried Individual" return if one appears for your profile). IRIS often pre-populates some fields using data already reported by your employer.

Step 4 — Fill in income and deduction details

Enter your gross salary, any exempt allowances (such as medical allowance up to 10% of basic), and eligible deductions like Zakat or approved pension contributions. IRIS calculates your tax liability automatically based on the year's slabs — you can cross-check the number against our calculator.

Step 5 — Submit before September 30

The filing deadline for salaried individuals is September 30 each year (FBR occasionally extends this by a few weeks — check fbr.gov.pk for official notices). Late filing attracts a penalty of Rs. 1,000 per day, capped at Rs. 50,000, and can also delay your appearance on the ATL.

If you had more than one employer this year

Changed jobs mid-year? Each employer only withholds tax as if their salary were your only income, which under-withholds once both salaries are combined. When filing, declare income from every employer you worked for during the tax year, not just your current one. IRIS will recompute your total liability across the combined income — you may owe additional tax at filing time even though both employers withheld correctly in isolation. See our withholding tax guide for more on how this is calculated.

What happens after you submit

Once submitted, your return is typically treated as "assessed" automatically if FBR has no objections — this is called deemed assessment, and it happens without any further action from you. You'll be able to download an acknowledgment/receipt from IRIS immediately. If FBR's system flags a discrepancy (for example, your declared salary doesn't match what your employer separately reported in their withholding statement), you may receive a notice requesting clarification or supporting documents — respond within the given timeframe to avoid penalties.

If you're owed a refund because your employer over-withheld during the year, it's claimed as part of the same return. Processing a refund can take weeks to months depending on FBR's workload; you can track the status from your IRIS dashboard.

Common mistakes to avoid

• Forgetting exempt allowances — medical allowance and certain reimbursements shouldn't be taxed if structured correctly.
• Mismatched figures — your declared salary should match what your employer reported via withholding statements, or IRIS may flag a discrepancy.
• Missing the deadline — even a small penalty adds up, and late filers can drop off the current year's ATL.
• Not claiming eligible deductions — Zakat, pension contributions, and approved donations directly reduce your tax bill; see our tax-saving guide.
• Skipping the wealth statement — many salaried filers are also required to submit a Statement of Assets and Liabilities alongside the return; IRIS will prompt for it, don't dismiss it.
• Filing once and forgetting next year — your ATL status needs to be renewed every tax year by filing again; one year's filing doesn't carry forward.
• Using stale salary figures — if you got a raise or bonus mid-year, your salary certificate should reflect the full year's actual total, not just your current monthly rate × 12.

Frequently asked during filing

Can I file last year's return late if I missed it?

Yes — IRIS generally allows filing for prior tax years, though you'll face the late filing penalty and may have a gap in your ATL history for that year. It's still worth doing rather than leaving it unfiled indefinitely.

Do I need a tax consultant?

For a straightforward single-employer salary with no major investments, most people can file themselves on IRIS in under 30 minutes. A consultant becomes more useful if you have business income, multiple properties, foreign income, or a filing history that needs correcting.

What if I made a mistake after submitting?

IRIS allows you to file a revised return to correct genuine errors. There are time limits and conditions on when a revision is accepted, so correct mistakes as soon as you notice them rather than waiting.

Open IRIS Portal — File Your Return Now →