How to File Income Tax Return in Pakistan Online (IRIS)

Quick answer: To file an income tax return in Pakistan online, log in to FBR's IRIS portal or the Tax Asaan app, open the return for the tax year, enter income and tax withheld, complete the wealth statement, pay any balance through a PSID and submit. For tax year 2026, the 30 September deadline was extended to 31 October 2026.

Filing a return each year is what keeps you on the Active Taxpayer List, lowers the tax deducted on many transactions and lets you claim back excess withholding. The process looks intimidating the first time, but it follows the same pattern every year. This guide explains who must file an income tax return in Pakistan, the documents to gather, how to complete the IRIS form and the wealth statement step by step, how to pay tax due, and what happens if you miss the deadline. A worked example shows how a wealth reconciliation balances.

Important: This is general information, not tax advice. FBR changes the return forms, menus and deadlines each year. Use the official IRIS portal, check announcements on the FBR website, and speak to a tax practitioner if your affairs are complex.

Who must file an income tax return in Pakistan?

Section 114 of the Income Tax Ordinance, 2001 sets out who must file. In broad terms you need to file if:

• Your taxable income for the year exceeds the tax-free limit of Rs 600,000.
• You are a company or an AOP, whatever the income.
• You are registered for sales tax or receive a notice from FBR asking you to file.
• You meet other triggers in the law, which have covered things such as owning property above a certain size or a vehicle above a certain engine capacity.

Many people below the limit file voluntarily because being a filer reduces withholding and makes refunds possible. If you do not yet have an IRIS account, register first; our guide on how to get an NTN number in Pakistan covers that step.

Deadlines for tax year 2026

Taxpayer	Normal due date	Position for tax year 2026
Individuals, including salaried and business individuals	30 September after the tax year ends	Extended to 15 October, then reported extended to 31 October 2026
AOPs	30 September	Covered by the same extensions, per press reports
Companies with a 30 June year-end	31 December	Check FBR for any change

Tax year 2026 covers 1 July 2025 to 30 June 2026. Some practitioners argued for a longer extension because the final return form was notified late, but FBR's latest reported step was 31 October 2026. Do not wait for another extension: IRIS often slows down in the last days.

Documents to gather before you start

• IRIS login: your CNIC (which is your registration number) and password, plus access to your registered mobile and email.
• Salary certificate from your employer showing gross salary, allowances and tax deducted for the year.
• Bank withholding and profit certificates showing profit on savings and any tax deducted on cash withdrawals or other transactions.
• Business records: sales invoices, purchase bills, expense receipts and bank statements, if you run a business or freelance locally.
• Withholding certificates from clients who deducted tax on your invoices.
• Utility, telephone and vehicle tax receipts where advance tax was collected.
• Asset details at 30 June: property with cost and date of purchase, vehicles, bank balances, investments, cash and jewelry.
• Liabilities: loans and their outstanding balances.
• Personal expenses for the year by category, for the wealth statement.

Good records make filing an income tax return in Pakistan much faster. If you invoice clients, our guides on tracking business expenses and how long to keep invoices help you build a file that survives an audit.

How to file an income tax return in Pakistan on IRIS: step by step

1. Log in to IRIS. Go to iris.fbr.gov.pk, enter your CNIC and password, and complete any verification code sent to your phone.
2. Open the return. Choose the declaration menu, select the return of income for the relevant tax year (for example, tax year 2026), and create a new form. Salaried individuals may see a simplified return option.
3. Check pre-filled data. IRIS imports some information from withholding statements filed by employers, banks and other withholding agents. Compare it with your certificates and correct anything missing.
4. Enter income. Fill in salary, business income, property income, capital gains and other sources in the relevant tabs. Income under a final regime, such as IT export proceeds for many freelancers, has its own section.
5. Enter deductions and credits. Add eligible deductible allowances and tax credits, such as for certain donations or pension contributions, keeping proof for each.
6. Record tax already paid. List adjustable withholding taxes with the withholding agent's details, so they are credited against your liability.
7. Calculate. Use the calculate button. IRIS shows tax chargeable, tax already paid and the balance payable or refundable.
8. Complete the wealth statement. Open the linked wealth statement form, enter assets and liabilities at 30 June, personal expenses, and the reconciliation of wealth. The unreconciled amount should be zero or close to it.
9. Pay any balance. Create a PSID for the tax payable, pay it through your bank and enter the CPR number in the return.
10. Submit both forms. Submit the return and the wealth statement, then download the acknowledgment and the PDF of each form for your records.

Filing for the first time

If this is your first income tax return in Pakistan, IRIS has no earlier wealth statement to compare with, so your opening position is effectively the assets and liabilities you declare now. Take extra care to list everything you own at 30 June, including property bought years ago at its original cost, because next year's reconciliation will start from these figures. First-time filers also often discover withholding they did not know about, such as tax on mobile top-ups, electricity bills or bank transactions; collect those certificates so the credit is not lost. If you registered recently, give IRIS a day to activate your account before you start.

Menu labels change from year to year, so follow the on-screen names if they differ. The Tax Asaan app follows the same logic with fewer screens and syncs to IRIS.

The wealth statement and why it must reconcile

The wealth statement shows what you own and owe at the end of the tax year. FBR compares it with last year's statement and your declared income. Your increase in net assets should be explained by income, gifts, inheritance or loans, minus tax and personal spending. If the numbers do not balance, IRIS shows an unreconciled amount, and a large gap can trigger questions.

Worked example: wealth reconciliation

Hina is a salaried manager. Her figures for tax year 2026 are:

Item	Amount (Rs)
Net assets at 30 June 2025 (last year's statement)	3,000,000
Add: salary income for the year	2,400,000
Less: income tax deducted by employer	162,000
Less: personal expenses for the year	1,500,000
Expected net assets at 30 June 2026	3,738,000

The arithmetic is 3,000,000 + 2,400,000 = 5,400,000; minus 162,000 = 5,238,000; minus 1,500,000 = 3,738,000. Her employer's deduction follows the tax year 2026 salaried slabs: 116,000 + (2,400,000 - 2,200,000) x 23% = 116,000 + 46,000 = 162,000.

When Hina lists her actual assets at 30 June 2026 (bank balances, car, savings certificates and gold) they total Rs 3,738,000, so the unreconciled amount is zero. If her assets had totaled Rs 4,200,000, the Rs 462,000 gap would need an explanation, such as a gift or a loan, with evidence. For the rates that apply to the current year, see our guide to income tax slabs for Pakistan 2026-27.

Paying tax and getting a refund

If your liability is higher than tax already deducted, create a PSID in IRIS for the exact amount and pay it through internet banking, mobile banking, ATM or a bank branch. You receive a CPR, which you enter in the return before submission.

If withholding exceeds your liability, IRIS shows a refundable amount. Refunds are claimed through a separate refund application in IRIS after filing, and they can take time. Accurate withholding details make the claim easier, so match every deduction to a certificate. Freelancers receiving foreign remittances should keep bank certificates showing the tax deducted at source; our guide to receiving payment from abroad in Pakistan explains the documents banks issue.

What happens if you file late

• Penalty: section 182 of the Ordinance provides a penalty for failing to file on time, generally calculated per day of default with minimum amounts. Check the current table in section 182 before calculating it.
• ATL surcharge: you are not added to the Active Taxpayer List until you pay a surcharge. Reports on the Finance Act 2026 say this rose from Rs 1,000 to Rs 25,000 for individuals from 1 July 2026, with higher figures for AOPs and companies; see our guide to the Active Taxpayer List.
• Higher withholding: while you are off the list, banks, clients and other withholding agents usually deduct tax at higher non-filer rates, as explained in withholding tax on invoices.
• Notices: FBR may issue a notice under section 114 asking you to file within a set time.

Return filing checklist

• IRIS login, registered mobile and email working
• Salary certificate and all bank tax certificates collected
• Client withholding certificates matched to invoices
• Pre-filled withholding data checked against certificates
• Income entered in the correct tab, final regime income separated
• Wealth statement completed and reconciled to zero or a small figure
• Balance paid by PSID and CPR entered
• Return and wealth statement submitted; acknowledgment downloaded
• ATL status checked a few days after filing

Common mistakes

• Leaving it to the last day. IRIS slows down near deadlines and payment confirmations can lag.
• Ignoring the wealth statement. A return without a reconciled statement invites questions.
• Copying last year's assets without updating values. New purchases, sales and loans must be reflected.
• Missing withholding credits. Unclaimed deductions mean you pay tax twice.
• Putting final regime income in the normal tab. Freelance export proceeds taxed at source are usually declared separately; read our freelancer tax guide.
• Using unofficial filing sites that ask for your password. Use IRIS, Tax Asaan or a practitioner you trust.

Where invoices fit in

For business individuals and freelancers billing local clients, the invoices you issue are the backbone of your income figure, and the client withholding certificates support the tax credit. Number invoices in sequence, show your NTN and record the tax deducted when you are paid. Our Pakistan invoice generator creates a clean PKR invoice as a PDF in your browser with your NTN and one tax rate. It does not file returns, connect to IRIS or calculate your income tax. For a walkthrough of its fields, see the user guide.