Tax Return File Kaise Karein — Step by Step

Every year, September is a critical month for taxpayers in Pakistan, because the return deadline for individuals is 30 September. Many people are still unsure how to file a tax return. Filing on time keeps you clear of penalties and keeps your name on the Active Taxpayers List (ATL). This guide explains how to file your return on the IRIS portal, and what filing late actually costs.

For the new Tax Year 2026 return form, also read our naya tax return form 2026 guide, especially if the bank account reporting or wealth statement changes are unclear.

1. Pre-Filing Preparation — What to Get Ready

Tax Year 2026 means the year from 1 July 2025 to 30 June 2026. Before you file, have these records ready:

Salary Certificate: the year's salary and tax deducted, from your employer. Under section 164(1), whoever deducts tax must give a certificate for it.
Bank Statements and Certificates: statements from 1 July to 30 June, and certificates of tax deducted on profit.
Utility and Mobile Bills: records of those on which tax was deducted.
Wealth Records: receipts for property, cars, jewellery and other assets, especially anything bought this year.

2. Login to IRIS 2.0 Portal

Go to iris.fbr.gov.pk.
Log in with your CNIC (or NTN) and password.
If you have forgotten your password, click “Forgot Password / Account Recovery”. Forgot Password needs both your registered mobile and email; if you have lost access to either, use the Account Recovery route.

The full steps for both routes are in our FBR IRIS password reset guide.

3. Step-by-Step Filing (Salaried Individual)

According to FBR's IRIS FAQs and the IRIS 2.0 portal:

Choose the return: choose the return from the “Declaration” menu — IRIS 2.0 has “Salary Return for Individuals - Classic View” for salaried people and “Normal Return (Ind/AOP/COY)” for everyone else — and select tax period 2026.
Salary: enter your salary data in the “Salary” section.
Tax deducted by your employer: this does not go in “Tax Chargeable”. According to FBR's IRIS FAQs, tax deducted from salary goes under “Adjustable Tax” at codes 64020001 to 64020004, depending on the type of employer (federal govt, provincial govt, corporate, other employers). The system calculates tax chargeable itself. Check your tax beforehand on the salary calculator.
Other adjustable tax: enter adjustable tax deducted on bills such as mobile, car and electricity, with its certificate. (Section 236I, the tax on school fees, has since been omitted from the Ordinance.)

4. For People With Business Income

If you have business income, fill in the “Normal Return (Ind/AOP/COY)”; the wealth statement requirement (below) applies to you too.
For small shopkeepers, the Tax Year 2026 “Special Procedure for Small Shopkeepers” (SRO 1166(I)/2026, 27 July 2026) is optional — for individuals whose retail shop has an annual turnover of up to Rs 200 million, with some exclusions.
Those liable to advance tax pay quarterly instalments under section 147 — details in the advance tax guide.

5. Wealth Statement (Section 116) — Declaring Your Assets

Under section 116(2), every resident individual who files a return also files a wealth statement and a wealth reconciliation with it. It covers all your assets and liabilities.

Personal Expenses: the year's expenses, such as rent, household costs, education and travel.
Personal Assets: property, cars, bank balances, jewellery and other assets — there is no threshold; all are declared.
Reconciliation: last year's net wealth, plus this year's income, minus expenses, must arrive at this year's net wealth. The IRIS 2.0 message is: “Unreconciled Amount against Code 703000 must be zero before submission.” In other words, the return will not submit until the difference is zero.

6. Verification and Submission

When you submit, IRIS 2.0 sends an OTP to your registered mobile. If your profile has no mobile number, the portal says: “Please add a valid mobile number to receive the OTP required for submitting your Income Tax Return.”
If you find a mistake after submitting, a revised return can be filed under section 114(6) — details in the FAQ.

7. The Deadline and What Late Filing Costs

Under section 118(3), the deadline for the Tax Year 2026 return (other than companies) is 30 September 2026. The Board can extend the date under section 214A and the Commissioner under section 119 — if there is an extension, FBR announces it itself, so do not rely on guesses.

If you file late (Income Tax Ordinance 2001):

Penalty (section 182, S.No 1): 0.1% of tax payable per day or Rs 1,000 per day, whichever is higher. A minimum of Rs 10,000 if 75% or more of your income is from salary, otherwise Rs 50,000; a maximum of 200% of tax payable. Filing within 1, 2 or 3 months of the due date reduces the penalty by 75%, 50% or 25%.
Off the ATL (section 182A): your name does not go on that year's ATL unless a surcharge is paid — individual Rs 25,000, AOP Rs 50,000, company Rs 100,000 (Finance Act 2026). One route for an individual is to give the Commissioner an undertaking not to buy any property for 6 months; in that case the surcharge condition does not apply (section 182A(3)).
Also: while you are off the ATL you get no refund, and that year's loss is not carried forward (section 182A(1)). If you do not file, FBR can send a notice under section 114(4).

8. FAQ — Tax Return Filing 2026

Q1. Can I revise my return?

Yes, under section 114(6), if you find an error or omission in the return. The revised return must state the reasons for the revision and be signed. The Commissioner's approval is not needed if the revised return is filed within 60 days of the original; after that it is, and if the Commissioner makes no decision within 60 days of the request, approval is treated as given.

Q2. Should I file even if my income is below the taxable limit?

For both salaried and non-salaried people, the first Rs 600,000 is taxed at zero in Tax Years 2026 and 2027. Income below that owes no tax, but filing a return puts you on the ATL, and most withholding rates for people on the ATL are half those for non-filers (Tenth Schedule, Rule 1).

Q3. Where do I get a bank tax certificate?

From your bank. Under section 164(1), whoever deducts tax must give a certificate — most banks provide it through internet banking or their app; otherwise get it from your branch.

Source: Income Tax Ordinance 2001 as amended up to 30 June 2026 (FBR consolidation), read on 24 September 2026: sections 114(4), 114(6), 116(2), 118(3), 119, 147, 164(1), 182 (Table, S.No 1), 182A and 214A, and Tenth Schedule Rule 1. IRIS 2.0 screen text from the portal (iris.fbr.gov.pk); salary tax codes from FBR's “Iris – FAQs” (e.fbr.gov.pk); the small shopkeepers procedure from SRO 1166(I)/2026. Rs 600,000 threshold per our rate file — see how we verify rates. Written by Bilal Hassan.

Check Your Slabs Before Filing

Enter your salary and see how much tax applies to you under the current tax slabs.

How to File a Tax Return — Salaried and Business Guide 2026