How to File an Income Tax Return in Pakistan (Salaried)

Filing an income tax return in Pakistan used to mean paying a consultant. For most salaried people it is now something you can do yourself on the FBR's IRIS portal in under an hour, because your employer and bank have already reported most of the figures. This guide takes you through it from registration to checking that you are on the Active Taxpayers List.

Why file if tax is already deducted from your salary?

Your employer deducts tax every month, but deducting tax does not make you a filer. Only filing a return puts your name on the Active Taxpayers List (ATL). People who are not on the ATL pay much higher withholding tax when they buy property or a car, register a vehicle, and on several banking transactions. Filing also lets you:

• claim a refund if too much tax was deducted (for example from bank profit or your phone bills);
• claim tax credits for donations and pension fund contributions;
• show a clean income and wealth record for visas, loans and property purchases.

You are legally required to file if your taxable income is above the tax-free limit (Rs 600,000 a year), and in some other cases even if it is not, for example if you own certain property or vehicles. Anyone can file voluntarily.

What you need before you start

• Your CNIC. For individuals, your CNIC number is your NTN.
• A mobile number registered in your own name and an email address.
• Your salary certificate or withholding tax certificate from your employer for the tax year (gross salary, allowances and tax deducted).
• Bank statements or tax certificates showing profit received and any tax deducted by the bank.
• Records of other tax already paid: vehicle token tax, electricity and phone bills, property transactions.
• A list of what you owned and owed on 30 June: bank balances, cash, property, vehicles, gold, investments and loans. You need this for the wealth statement.

Step 1: Register on IRIS (first time only)

1. Go to iris.fbr.gov.pk and choose Registration for unregistered person.
2. Enter your CNIC, name, mobile number and email address.
3. Enter the two verification codes sent to your mobile and email.
4. You will receive your password and PIN. Keep them safe: the PIN is needed to submit your return.

If you registered in an earlier year but forgot the password, use the password reset option on the login page instead of registering again.

Step 2: Fill in the income tax return

1. Log in and open the income tax return for the correct tax year (the menu names in IRIS change from time to time).
2. Salaried people whose income is mainly salary can usually use the simplified return for salaried individuals. It fills in much of the data automatically from your employer's and bank's reports.
3. Enter or check your salary, the tax deducted by your employer, and other income such as bank profit.
4. Add any tax already paid (adjustable withholding taxes) and claims such as Zakat paid, donations and pension contributions.
5. Use the Calculate button. If tax is payable, IRIS shows it; you can pay through your bank's app or ATM using the payment slip (PSID) before submitting.

Step 3: Complete the wealth statement

Every individual return comes with a wealth statement: your assets and liabilities on 30 June, and a reconciliation that explains how your wealth changed during the year. In simple terms:

Wealth at the start of the year + income received − personal expenses = wealth at the end of the year.

If the two sides do not match, IRIS shows an "unreconciled amount". Check that you included all income (including gifts and inheritance) and a realistic figure for household expenses. The statement must balance before you submit.

Step 4: Submit and check the ATL

1. Submit the return and wealth statement with your PIN, and download the acknowledgement.
2. The ATL is updated regularly. You can check your status on the FBR website, or send an SMS: ATL (space) your 13-digit CNIC to 9966.

What if you miss the deadline?

You can still file late, but your name is only added to the ATL after paying an ATL surcharge under section 182A. The Finance Act 2026 raised this surcharge for individuals from Rs 1,000 to Rs 25,000 (Rs 50,000 for AOPs and Rs 100,000 for companies). A penalty for late filing may also apply. Filing on time is much cheaper.

Overseas Pakistanis (for example, working in Saudi Arabia or the UAE)

• You are a non-resident for a tax year if you spent less than 183 days in Pakistan during it. Non-residents are taxed in Pakistan only on income from Pakistan (such as rent or bank profit), not on their salary abroad.
• Many overseas Pakistanis still file a return to stay on the ATL, which reduces withholding tax when buying property or vehicles in Pakistan.
• Keep proof of your days abroad (passport stamps or travel history) and of remittances through banking channels.

To understand the rates behind the numbers, see salary tax slabs explained.

This guide is general information, not professional tax advice. If you have business income, foreign assets or a complicated wealth statement, consider a qualified tax practitioner.