How to File Income Tax Return Online in Pakistan on FBR IRIS (2026)

Millions of Pakistanis file their income tax return online every year through the Federal Board of Revenue’s IRIS portal, and the tax year 2026 season has been one of the busiest yet. This guide explains, step by step, how salaried people and freelancers register for an NTN, file the return and wealth statement, use the Tax Asaan app and get on the Active Taxpayers List (ATL). All deadlines and charges below are as of 9 November 2026, based on FBR pages and recent reporting.

What is tax year 2026 and what is the deadline?

Tax year 2026 covers income earned from 1 July 2025 to 30 June 2026. The normal due date was 30 September 2026. The FBR first pushed it to 15 October, then on 15 October announced a second extension to 31 October 2026, citing requests from trade bodies and tax bar associations, Dawn and Profit reported. Trade groups had complained about late return forms and a slow IRIS portal.

Filing has hit records. By 30 October, the FBR had received about 7.5 million returns, compared with 5.7 million at the same point in 2025, according to 24 News HD. Tax bar associations then asked for more time again, but as of 9 November 2026 we could not confirm any further extension beyond 31 October. If you have not filed, treat your return as late and check fbr.gov.pk for any new notice.

Who should file an income tax return?

According to Dawn’s IRIS guide, a salaried person should file if any of these apply:

• Annual salary above Rs600,000.
• Owning a car above 1,000cc, a house or plot of 500 square yards or more, or a flat in a city.
• Earning rent, profit on savings, dividends or business income.
• Wanting the lower “filer” tax rates on banking, property and vehicle deals.

Tax cut by your employer is not the same as filing. A return that shows zero tax payable still makes you a filer.

What you need before you start

Gather these first, as Dawn recommends:

• Your CNIC, plus a mobile SIM and email address registered in your own name.
• Your salary certificate from your employer.
• Withholding tax certificates, for example on phone bills, car token tax and bank profit.
• A list of everything you owned and owed on 30 June 2026.
• Your yearly household expenses.
• Last year’s return, if you filed one.

Step 1: Register for an NTN on IRIS (first-timers only)

The FBR says you are treated as registered once you are e-enrolled on IRIS, and for individuals the 13-digit CNIC becomes the National Tax Number. To register:

1. Open iris.fbr.gov.pk and choose Registration for Unregistered Person.
2. Enter your CNIC (without dashes), name, mobile number and email.
3. Enter the two one-time codes sent to your phone and email.
4. Log in with your CNIC and complete Form 181, the registration form, including your employer’s name and NTN if you are salaried.

If you already started a company rather than working for yourself, see our guide on how to register a company in Pakistan with SECP.

Step 2: File your return on IRIS

1. Log in, open Declaration, choose the income tax return and select period 2026.
2. Salaried people whose income is mostly salary pick Form 114(I). Check your pre-filled details.
3. Enter total salary and total tax deducted exactly as shown on your salary certificate, without rounding.
4. Add other tax already paid, such as on phone, internet and car token bills. IRIS fills in some of these, so compare each figure with your records.
5. Click Calculate. The result will be nil, refundable or payable.
6. If tax is payable, create a payment slip in IRIS to get a PSID, pay it through your bank app, internet banking or a branch, and enter the CPR number in the return.

Dawn notes that IRIS has removed auto-save this year, so click Save often, and avoid peak hours.

Step 3: Complete the wealth statement

The wealth statement lists your assets, liabilities and personal expenses for the year. IRIS checks that your opening wealth, plus income, minus expenses, equals your closing wealth. Any gap shows up as an unreconciled amount, and you cannot submit until it is zero. Be accurate: Dawn reports that penalties for hiding assets or giving misleading information have risen sharply this year.

When the unreconciled amount is zero, click Submit, enter your PIN and download the acknowledgement slip.

What about freelancers?

Freelancers, consultants and anyone with business income do not use the salaried Form 114(I); they file the normal return. FBR’s Tax Asaan app also lists separate salaried and “normal” return wizards. Dawn advises getting a tax practitioner if you have business or freelance income, rental income, several properties, property or share sales, or foreign income or assets. If you receive client payments locally, our guide to accepting online payments in Pakistan with JazzCash and Easypaisa covers the main options.

Can I file using the Tax Asaan app?

Yes. Tax Asaan is FBR’s official mobile app. Its App Store listing describes a wizard for salaried and normal returns, income tax sign-up, ATL and profile checks, and e-payment of income tax, sales tax and federal excise duty. It suits simple salaried returns; for a complex wealth statement, the full IRIS website on a computer is easier.

How to check if you are a filer

The FBR lists three ways to check ATL status:

• SMS: send ATL 1234512345671 (ATL, a space, then your 13-digit CNIC) to 9966.
• Online: use the ATL status check on FBR’s e-services site.
• Download: get the full Active Taxpayers List from FBR’s downloads page.

Filer vs non-filer: what changes?

	Filer (on ATL)	Non-filer or late filer (not on ATL)
Status	Return filed by the deadline	No return, or filed late without surcharge
Withholding tax on banking, property, vehicle registration and foreign travel	Lower filer rates	Higher rates, according to Business Recorder and ProPakistani reporting
Zero-tax return	Still counts as filing	Not applicable
Getting back on the ATL	Already listed	Pay the surcharge, or use Form ATL-U if eligible

Late filing: the Rs25,000 surcharge and Form ATL-U

From 1 July 2026, the charge to re-enter the ATL after a late return rose sharply, as announced in the Finance Bill 2026, Business Recorder reported:

Taxpayer	Old surcharge	New surcharge
Individual	Rs1,000	Rs25,000
Association of persons	Rs10,000	Rs50,000
Company	Rs20,000	Rs100,000

Dawn’s 28 October guide confirms the Rs25,000 figure for individuals this season.

There is a possible alternative. In early October the FBR issued draft rules for Form ATL-U: a late-filing individual can join the ATL without the surcharge by promising, through IRIS, not to buy or acquire any property for six months. If the FBR later finds a breach, the benefit is withdrawn. On 5 November, TechJuice reported that the form is available under the Declaration tab on IRIS 2.0 for individuals and sole proprietors. We could not confirm a final notification of the rules, so check the conditions on IRIS before relying on it.

Pros and cons of filing it yourself

Pros

• Free, and IRIS and Tax Asaan are official FBR tools.
• Salaried returns are mostly pre-filled.

Cons

• IRIS has been slow during peak season, and there is no auto-save.
• Wealth statement mistakes can lead to notices and penalties; complex cases are better handled by a practitioner.