Already have your NTN but not sure how to actually file your return? Filing is done entirely through FBR’s IRIS portal, and for most salaried individuals, it takes well under an hour once your documents are ready. This guide explains how to file an income tax return online in Pakistan, step by step.
Before You Start: What You’ll Need
- Your IRIS login (CNIC/NTN and password), already registered with FBR
- Your salary certificate, if you’re a salaried employee, showing total salary and tax already withheld
- Bank statement and details of any other income (rent, business, freelance, capital gains)
- Details of your assets and liabilities, for the Wealth Statement
- Your employer’s NTN, if you’re salaried
Which Return Form Applies to You?
- Form 114(I): a simplified return for salaried individuals, used when salary makes up more than 50% of your total income. IRIS usually suggests this automatically if your profile is marked as salaried.
- Form 114(1): the standard Return of Income, used for individuals with business income, property income, freelance/services income, or a mix of income sources.
How to File Your Income Tax Return: Step by Step
Step 1: Log In to IRIS
Go to iris.fbr.gov.pk and log in with your Registration Number (CNIC or NTN) and password. FBR will never ask for your password or OTP by phone or email, so never share either with anyone claiming to be from FBR.
Step 2: Open the Income Tax Return
From the left-hand panel, click Declaration, then select Income Tax Return (sometimes shown as “Returns/Statements (Original)” or “Return of Income filed voluntarily u/s 114(1)”).
Step 3: Select the Tax Year
Choose the correct tax year you’re filing for, and confirm the correct return type (salaried individual, business individual, AOP, or company).
Step 4: Declare Your Income
Enter your income under the correct heads: salary, business, property/rent, capital gains, or other sources, as applicable. For salaried individuals, this means entering your total salary, allowances, bonuses, and any perquisites from your salary certificate.
Step 5: Enter Tax Already Deducted
Add the tax already withheld at source, such as tax deducted by your employer, or advance tax collected on your phone bill, vehicle, or bank transactions. This ensures you get proper credit and don’t end up paying tax twice on the same income.
Step 6: Complete Form 114(I), If You’re Salaried
If you’re a salaried filer, IRIS requires you to also complete the simplified Declaration Form 114(I). Your return won’t submit successfully without it.
Step 7: Fill In Your Wealth Statement
Under Section 116, complete your Wealth Statement, listing your assets and liabilities as of the end of the tax year. This needs to reconcile properly with your declared income and the previous year’s wealth statement; a mismatch here is one of the most common reasons returns get flagged.
Step 8: Calculate and Review
Click Calculate to let IRIS work out your tax liability based on the figures you’ve entered. Use the preview function to review your full return and wealth statement side by side before submitting.
Step 9: Generate a PSID and Pay, If Tax Is Owed
If you owe additional tax, generate a PSID (Payment Slip ID) and pay through online banking, a bank branch, or your banking app’s bill payment section. Return to your draft return afterward to confirm the payment has been reflected.
Step 10: Submit Your Return
Once everything checks out, submit your return. Your IRIS dashboard should then show your return status as “Filed” or “Completed Task,” and you should save or screenshot your submission acknowledgement for your records.
Do You Still Need to File If Your Employer Already Deducts Tax?
Yes. This is one of the most common misunderstandings. Having tax deducted at source by your employer does not automatically make you a filer or add you to the Active Taxpayer List (ATL). You still need to formally submit your return through IRIS each year to be recognized as an active filer.
Filing Deadline
For Tax Year 2026 (income earned between July 1, 2025 and June 30, 2026), the deadline for individuals and Associations of Persons (AOPs) is September 30, 2026, while companies have until December 31, 2026. FBR has extended individual deadlines in some past years, sometimes after first saying it wouldn’t, so don’t assume a later date will automatically apply. Check FBR’s official announcements for the current status rather than relying on an assumed extension.
Common Mistakes That Get Returns Rejected or Flagged
- A Wealth Statement that doesn’t reconcile with your declared income or last year’s figures
- Forgetting to complete Form 114(I) as a salaried filer, alongside the main return
- Missing withholding tax entries, resulting in an inflated tax liability
- Entering income from the wrong tax year
- Submitting without using the preview/review function first
Can You File Your Own Return?
Yes. Many salaried individuals with straightforward income file their own returns on IRIS without any professional help. If your income involves multiple sources, such as a mix of salary, business, property, and foreign income, it’s often worth getting help from a tax consultant to avoid reconciliation errors in your wealth statement.
Frequently Asked Questions
Is filing an income tax return free in Pakistan?
Yes. Filing itself through the IRIS portal is free. You only pay if you owe additional tax after your return is calculated.
Which form should a salaried person use?
Form 114(I), the simplified salaried person declaration, used alongside the main return when salary makes up more than 50% of total income.
What happens if my wealth statement doesn’t reconcile?
IRIS may flag your return, and corrections may be needed before it’s accepted. Double-check your asset and liability figures against your declared income and last year’s statement before submitting.
Do I need to file if my employer already deducts my tax?
Yes. Employer deductions alone don’t make you a filer. You still need to submit your own return through IRIS to appear on the Active Taxpayer List.
What is the deadline to file for Tax Year 2026?
September 30, 2026 for individuals and AOPs, and December 31, 2026 for companies, unless FBR announces an extension. Check FBR’s current announcements before the deadline.
Filing your income tax return online comes down to a clear sequence: log in, pick the right form, declare your income and deductions, complete your wealth statement, and submit. Once filed, your return is your record for becoming, and staying, an active filer.
