How to File Your Income Tax Return in Pakistan
A step-by-step walkthrough of FBR's IRIS portal — for salaried and overseas Pakistanis
What filing actually means
An income tax return is a yearly declaration of what you earned, what tax was already deducted, and what you own. Filing it puts your name on the FBR's Active Taxpayers List (ATL) — which means lower withholding tax on your bank transactions, property, vehicles and more.
You generally need to file if you have an NTN, earn taxable salary or business income, own a car or immovable property, or are otherwise required by the FBR. Overseas Pakistanis who are non-residents still often file to stay on the ATL and to declare their Pakistan-source income.
- ✓CNIC & IRIS password — your login credentials.
- ✓Salary certificate — from your employer: annual pay, tax deducted, employer NTN.
- ✓Bank statements — for profit on savings and any tax withheld by the bank.
- ✓Withholding tax records — on mobile bills, vehicle token, property, etc.
- ✓Details of assets — property, vehicles, balances, investments, gold, cash (for the Wealth Statement).
- ✓Proof of deductions/credits — Zakat paid, donations, pension fund contributions.
IRIS is modular: you pick your income sources, and it shows only the sections that apply to you. The steps below follow a typical salaried filer — skip any section you don't have.
Log in to IRIS
Go to iris.fbr.gov.pk, enter your CNIC/NTN and password, solve the CAPTCHA and click Login.
Open the return and pick the tax year
On the dashboard, click the Income Tax Return tile. Select the Tax Period — for Tax Year 2026 that is 01-Jul-2025 to 30-Jun-2026 — and click Continue.
Declare income sources & residency
On the Return Prerequisites screen, tick every source of income you had — e.g. Income from Salary, Property Rental, Other Sources, Business, Capital Gain, Foreign Sources or Agriculture (tick No Income if you had none).
- Answer Yes to "Tax Resident of Pakistan" if you qualify under sections 82–84 of the Income Tax Ordinance 2001.
- If you are a non-resident, choose whether to submit a Wealth Statement; if not, IRIS shows an Immoveable Property tab instead.
Click Start Return Filing. The tabs on the left update to match what you selected.
Enter your salary
Open Employment → Salary and click + Add Employer Details. Enter the employer's Registration No. and Name, then fill your salary figures under Total Income from Salary (pay, allowances, arrears, pension, perquisites).
- More than one employer this year? Add each one.
- Click Calculate to compute the totals, then Next.
Check tax already deducted
In Employment → Tax Deductions, IRIS pre-fills the tax your employer deducted on your salary (u/s 149). Check it against your salary certificate. For special cases like salary arrears or termination benefits, use the + Attribute button to set the applicable average rate.
Do the same for your other declared sources — Property, Other Sources (bank profit, dividends, prize bonds) — recording receipts and tax withheld on each.
Claim allowances, reductions & credits
Under Tax Chargeable / Payments → Allowances, Reductions & Credits, add anything that lowers your tax:
- Deductible allowances — e.g. Zakat paid u/s 60, Workers' Welfare Fund, educational expenses.
- Tax credits — e.g. charitable donations u/s 61, approved pension fund contributions u/s 63.
Click + Allowances / + Credits, pick the item, enter the amount, then Calculate and Next.
Review the computation
Open Tax Chargeable / Payments → Computations. IRIS adds up your income, applies your deductions and credits, and shows your normal tax, total tax chargeable and tax already withheld — ending in tax payable or a refund due.
Complete the Wealth Statement
Resident individuals must declare their wealth. Under the Wealth Statement (116) tab, fill in:
- Personal Assets / Liabilities — property, vehicles, balances, investments, cash and loans.
- Foreign Assets / Liabilities — anything held outside Pakistan (important for many overseas filers).
- Reconciliation of Net Assets — income and inflows (remittances, inheritance, gifts) minus outflows should explain the change in your wealth since last year.
Settle payments & attach documents
In the Payments section, check Unclaimed / Claimed Payments and the Payment Summary. If tax is payable, create a PSID challan via FBR e-Payments, pay through your bank/app, then claim it here so it offsets your liability.
Use Attachments to upload any required supporting documents (in PDF).
Verify and submit
Click Save to store everything, then Submit. Read the declaration, enter your 4-digit PIN, and click Submit once more to file.
Your filed return appears under Completed Tasks on the dashboard. That's it — you've filed.
Made a mistake? You can file a revised return to correct errors. On the dashboard open Declaration → Returns / Statements (Revised) → Normal Return (Ind/AOP/COY), choose the tax period, make your changes and submit the same way.
Got a notice from the FBR? A request from a tax officer appears in your Inbox. Open Inbox → Declaration, click Reply, pick the relevant task and respond within the due date.
Getting on the ATL: after filing, your name is added to the Active Taxpayer List (it updates on a set schedule). Filing after the deadline may require a surcharge to be listed as active.
Do I have to complete every section?
No. Only the sections matching the income sources and profile you selected need completing. IRIS hides the rest.
Can I save and finish later?
Yes. Click Save at any point to store your progress and keep editing before final submission. Nothing is filed until you Submit with your PIN.
I'm an overseas Pakistani — can I still file?
Yes. Declare yourself a non-resident on the prerequisites screen (sections 82–84). Submitting a Wealth Statement is optional; if you don't, IRIS shows an Immoveable Property tab for your Pakistan property. Note: a non-resident who is a member of an AOP in Pakistan must submit a Wealth Statement.
Why isn't my tax amount updating?
Click Calculate after entering or changing information in each section. The computation only refreshes once you recalculate.
Why can't I submit my return?
The most common reasons are mandatory fields left blank, or an Unreconciled Amount in the Wealth Statement that isn't 0. Fix those and try again.
Muhammad Awais Rashid, ACMA
Lahore 29°C