Tax guides
How to file an income tax return in Pakistan
A practical guide to preparing your records, completing the return and wealth statement in IRIS, and saving proof after submission.
Income tax return filing deadlines
FBR lists 30 September as the ordinary due date for individuals and AOPs. A company with a tax year ending 30 June ordinarily files by 31 December; other company tax years can have a different deadline. Extensions may be announced, so confirm the date for your tax year before filing.
Check the current due date on FBRBefore you start
Identity and access
Have your CNIC or NTN, IRIS login, and active email address and mobile number ready.
Income and tax paid
Gather salary certificates, business records, and evidence of tax already withheld or paid.
Assets and liabilities
List bank balances, property, vehicles, investments, loans, and other relevant balances.
Documents checklist
- Salary certificates
- Property and vehicle details
- Bank statements
- Investment statements
- Withholding evidence
- Donation or pension evidence
- Business accounts
- Prior-year return and wealth statement
File in IRIS: seven clear steps
- 1
Sign in and choose the tax year
Log in to IRIS, choose the correct tax year, and verify your personal details.
- 2
Open the income tax return
Select the return that applies to your taxpayer type and start a new return.
- 3
Report every source of income
Declare salary, business, property, capital gains, and any other income that applies.
- 4
Enter deductions, credits, and tax withheld
Claim eligible relief and reconcile each withholding entry against your evidence.
- 5
Complete assets, liabilities, and wealth reconciliation
Complete the wealth statement and explain the movement in your closing wealth.
- 6
Review tax payable and create payment if needed
Review the IRIS calculation. If tax is due, create the payment and reconcile its Computerized Payment Receipt in IRIS before final submission.
- 7
Submit and save the acknowledgements
Submit the return and wealth statement, then download proof of completion.
Return and wealth statement
For individual filers, both documents must be completed. Closing wealth should reconcile with opening wealth, income, expenses, gifts, transfers, and other movements; the IRIS unreconciled amount should be zero.
Wealth reconciliation made understandable
Opening wealth
PKR 3,000,000
Income and inflows
PKR 1,200,000
Expenses and outflows
PKR 600,000
Closing wealth
PKR 3,600,000
Illustrative example only. Use your actual records and explain every movement.
Before you press Submit
- Correct tax year selected
- All applicable income heads included
- Withholding entries match the evidence
- Assets and liabilities are complete
- Payment has cleared if tax is due
- A preview is saved for your records
Common mistakes to avoid
- Using the wrong tax year
- Missing bank or withholding entries
- Submitting a wealth statement that does not reconcile
- Submitting without saving proof
After filing
- 01
Download acknowledgement
Save the return and wealth statement acknowledgements.
- 02
Confirm submission status
Check IRIS for Completed Task status for both documents.
- 03
Keep the return and evidence
Store the return, wealth statement, certificates, and payment receipts together.
- 04
Check your ATL status
A late filer must pay the applicable surcharge before inclusion in the Active Taxpayer List for the relevant year.
FBR guidance says people with taxable income should retain income-tax return records for six years. Keep them longer while any related proceeding or appeal remains pending.
Related guide
Tax deductions and creditsSee how common relief categories differ and what evidence to retain.Filing alerts
Filing season reminders
We’ll remind you before the return deadline and email you when this guide is reviewed for a new tax year.