Filing your income tax return in Pakistan is not as complicated as most people assume. Thousands of Pakistanis pay tax consultants every year to do something they could easily do themselves in under an hour — for free — sitting at home. The FBR IRIS portal at iris.fbr.gov.pk is a fully self-service online system designed for individuals, salaried persons, business owners, and freelancers to file their income tax returns without any specialist help.
This complete walkthrough covers every step of the income tax return filing process on FBR IRIS — from logging in and selecting the right form to declaring your income, completing your wealth statement, submitting your return, and downloading your acknowledgement. Whether you are filing for the first time in 2025 or 2026, whether you have a salary, a business, rental income, or no income at all, this guide walks you through every screen.
How do you file income tax return on FBR IRIS? Log in to iris.fbr.gov.pk with your NTN and password, go to Declaration, select the relevant income tax return form for the tax year, fill in your income and deductions, complete the wealth statement, and click Submit. The entire process is free and takes 30 to 60 minutes.
Who Must File an Income Tax Return in Pakistan?
Before starting, it helps to confirm whether you are legally required to file. Under Section 114 of the Income Tax Ordinance 2001, a person is required to file an annual income tax return if they meet any of the following conditions:
- Their annual income exceeds Rs. 600,000 (the basic exemption threshold)
- They own immovable property with a land area of 500 square yards or more
- They own a flat with a covered area of 2,000 square feet or more
- They own a motor vehicle with engine capacity of 1,000cc or more
- They have a commercial or industrial electricity connection with annual billing above Rs. 500,000
- They are a company director or a member of an Association of Persons (AOP)
- They are registered with a professional body (doctors, engineers, lawyers, chartered accountants)
- They have already obtained an NTN number
Even if none of these apply to you, you can still file voluntarily — and you should, because filing a nil return qualifies you for active filer status on the ATL and gives you access to significantly lower withholding tax rates on property, vehicles, and banking transactions.
What Documents Do You Need Before Filing?
Gather these items before you begin. Having everything ready in one place makes the process smooth and fast.
For Salaried Persons:
- Your NTN number and IRIS login credentials
- Salary certificate or Form 16 from your employer (showing gross salary and tax deducted)
- Employer NTN number
- Bank account numbers and IBAN details
- Bank profit withholding certificate (from your bank, usually available in your internet banking portal)
- Details of any property you own (address, FBR DC value, purchase year, cost)
- Details of any vehicle you own (registration number, make, model, engine capacity, year, cost)
- Zakat deduction certificate (if Zakat was deducted from your bank account)
- Details of any investments, National Savings Certificates, or mutual funds
For Business Owners and Self-Employed:
- All of the above
- Total business receipts and expenses for the tax year
- Details of business assets and liabilities
- Any advance tax paid (CPR numbers and amounts)
- Bank statements for the business year
For Freelancers:
- Total foreign remittances received during the tax year (bank-by-bank breakdown)
- Exchange rate documentation
- Bank certificates showing foreign income credited
Step-by-Step Guide: How to File Income Tax Return on FBR IRIS
Step 1 — Log In to the FBR IRIS Portal
Open your browser and go to iris.fbr.gov.pk. This is the official Federal Board of Revenue online portal for income tax registration, return filing, and all related services.
Enter your NTN (National Tax Number) in the username field and your password. Click Login.
If you have forgotten your password, click the Forgot Password link on the login page. You will receive a reset link on your registered email address. If you have not registered on IRIS yet, you need to complete e-enrollment first — click Registration on the homepage and follow the process using your CNIC and NADRA-registered mobile number.
Step 2 — Navigate to the Declaration Section
After logging in successfully, you will see your IRIS dashboard. Look for the Declaration menu in the top navigation bar. Click on it. A dropdown will appear with several options. Look for the relevant income tax return option.
For individual taxpayers (business owners, freelancers, rental income, mixed income): Select 114(1) Return of Income — this is Form 114 under Section 114 of the Income Tax Ordinance.
For salaried persons whose only income is salary: Select 115 Return of Income — this is Form 115 specifically designed for individuals whose entire income is salary-based.
Click the relevant option and then click Create to open a new return for the applicable tax year.
Step 3 — Select the Correct Tax Year
Pakistan's tax year runs from July 1 to June 30. Tax Year 2025 covers July 1, 2024 to June 30, 2025. Tax Year 2026 covers July 1, 2025 to June 30, 2026.
When prompted, select the correct tax year for which you are filing. The system will load a blank return form for that year.
Step 4 — Fill in the Income Section
The income section is the core of your return. It is divided into tabs based on income type. Fill in only the tabs that are relevant to your situation.
Salary Income Tab: Enter your gross salary for the year as shown on your salary certificate. Enter your employer's NTN. Enter any tax already deducted by your employer during the year (withholding tax on salary). The system will calculate your taxable salary automatically after standard deductions.
Business Income Tab (Form 114 only): Enter your total business receipts for the year. Enter your allowable business expenses. The system calculates net business income. If your business had a loss, enter the loss amount.
Property Income Tab: If you received rental income from any property, enter the annual rental amount received. Enter the address and details of the property. The system applies the applicable tax rate automatically.
Other Income Tab: This covers bank profit, dividend income, prize bond winnings, capital gains from property or securities, foreign remittances, and any other income not covered above.
For bank profit: enter the profit received from each bank and the withholding tax certificate amount. For freelancers receiving foreign income: enter total foreign remittances received during the year, converted to Pakistani rupees at the prevailing exchange rate. For dividend income: enter dividends received and withholding tax deducted by the company.
Step 5 — Fill in the Deductions and Tax Credits Section
Pakistan's income tax system allows several deductions and tax credits that reduce your final tax liability.
Zakat Deduction: If Zakat was deducted from your bank account under the Zakat and Ushr Ordinance, enter the amount here. Zakat deducted at source is fully deductible from taxable income under the Second Schedule of the Income Tax Ordinance.
Charitable Donations: Donations to approved non-profit organizations registered under Section 61 of the Income Tax Ordinance qualify for a tax credit of up to 30 percent of your taxable income. Enter the amount donated and the organization's details.
Medical Allowance: If you are a salaried person with medical allowance, up to 10 percent of your basic salary is exempt from tax if not provided as a reimbursement facility.
Workers Welfare Fund (WWF): WWF contributions by employers are deductible for the business. Enter the amount deducted in this field.
Step 6 — Enter Withholding Taxes Already Paid
This is a critical step that many first-time filers miss. All the tax already deducted from you throughout the year — from your salary, bank transactions, advance tax on vehicles, property, or any other withholding — must be entered here as adjustable advance tax.
Sources to enter:
- Salary tax deducted by employer (from salary certificate)
- Bank profit withholding tax (from bank certificate)
- Advance tax paid on property purchase or sale
- Vehicle advance tax paid
- Any quarterly advance tax paid by business taxpayers (with CPR numbers)
The system totals all these withholdings and deducts them from your total tax liability. If the withholdings exceed your tax liability, you will receive a tax refund from FBR.
Before filling this section, use the free Pakistan Withholding Tax Calculator to verify that all your withholding tax amounts are correctly accounted for. And to double-check your total income tax liability against your declared income, use the Pakistan Income Tax Calculator — it gives you an instant estimate based on current tax slabs.
Step 7 — Complete the Wealth Statement (Section 116)
The wealth statement is mandatory for all individual income tax return filers in Pakistan. It is a declaration of your total net worth — all assets minus all liabilities — as at June 30 of the tax year.
Assets to declare include:
- Cash in hand (note: only declare what you actually hold — the system cross-checks with FBR's Maloomat portal)
- Bank balances (enter each bank account separately with balance as at June 30)
- Property owned (enter DC value or cost of acquisition, whichever is higher)
- Vehicles owned (enter market value or cost price)
- Business capital and investment
- Loans given to others
- National Savings Certificates, mutual funds, shares, bonds
- Foreign assets and bank accounts
- Any other assets of value
Liabilities to declare include:
- Outstanding bank loans
- Car loans
- Home loans
- Personal loans from family or friends
- Business liabilities
The system calculates your net wealth (assets minus liabilities). The difference between this year's net wealth and last year's net wealth should roughly match your declared income after expenses. FBR's system automatically checks this reconciliation — large unexplained differences can trigger scrutiny or a tax notice.
If you are filing your wealth statement for the first time, simply declare everything you currently own as accurately as possible. There is no penalty for declaring assets — only for hiding them.
Step 8 — Review Your Return Before Submission
Before clicking Submit, review every section carefully:
- Is your total income correct and complete?
- Are all withholding taxes entered?
- Is your net tax payable (or refundable) showing correctly?
- Is your wealth statement complete with all assets and liabilities?
- Are your personal details (name, CNIC, address) correct?
IRIS allows you to save a draft and return to it. Use this feature if you need to gather more information before completing the return.
Step 9 — Submit Your Income Tax Return
When you are satisfied that everything is complete and correct, click the Submit button. IRIS will ask you to confirm submission. Click Confirm.
The system will process your return and generate an acknowledgement number. This is your proof that the return has been filed. It is critical to save this acknowledgement.
Step 10 — Download Your Filed Return and Acknowledgement
After submission, go back to the Declaration section in IRIS. Your filed return will now appear in the list with a Submitted status. Click on it to open it, and then download the PDF copy of your filed return. Also download the acknowledgement letter separately.
Save both documents securely. You may need them for:
- Bank loan applications
- Property or vehicle transactions
- Employment verification
- Visa applications
- FBR correspondence or audit
How to File a Nil Income Tax Return on FBR IRIS
A nil return is filed when you have no taxable income — you are a student, a homemaker, retired, unemployed, or your income falls below Rs. 600,000 for the year. Filing a nil return still qualifies you as an active filer and places you on the ATL.
The process is identical to a regular return:
- Log in to IRIS and go to Declaration
- Select Form 114 or Form 115 as applicable
- Create a new return for the relevant tax year
- Leave all income tabs at zero
- Complete the wealth statement with your assets and liabilities
- Enter zero in the tax payable field
- Submit the return
That is all. A nil return typically takes fifteen to twenty minutes to complete and file.
How to File Income Tax Return for Salaried Persons
If your only source of income is your salary, you use Form 115 on FBR IRIS. Here is what makes the salaried person return different:
The salary tab is pre-structured for employment income. You enter your gross annual salary, your employer's NTN, and the total tax deducted from your salary throughout the year. The system applies the salaried income tax slabs under the Finance Act and calculates whether you have overpaid (resulting in a refund) or underpaid (resulting in additional tax due).
Medical allowance, conveyance allowance, and house rent allowance have specific exemption rules. Medical allowance is exempt up to 10 percent of basic salary. Conveyance allowance for official duties may also qualify for exemption. Your salary certificate from your employer should show these breakdowns.
Provident fund contributions are shown separately and are generally exempt under the Income Tax Ordinance's Second Schedule for recognized provident funds.
If your employer deducted full and correct tax, your Form 115 will show zero additional liability and you simply submit.
How to File Income Tax Return as a Freelancer in Pakistan
Freelancers receiving foreign income from platforms like Upwork, Fiverr, Freelancer, or direct clients declare this income under the Other Income tab in Form 114.
Key points for freelancer tax returns in Pakistan:
Foreign remittances received in Pakistan through normal banking channels (bank transfers, Payoneer, Wise, etc.) are taxed at a concessional rate of 1 percent as final tax under Section 154A of the Income Tax Ordinance. This applies only if the remittance is brought through a scheduled bank.
Enter the total rupee amount of all foreign remittances received during the tax year. Your bank will provide a Foreign Inward Remittance Certificate (FIRC) or a similar statement showing all foreign credits. The withholding tax certificate from your bank will show the 1 percent already deducted.
Enter the remittance amount and the withholding tax deducted. The system will calculate your final tax liability on this income.
How to File Income Tax Return for Rental Income
Rental income in Pakistan is taxed as a separate block of income under Section 15 of the Income Tax Ordinance. The applicable tax rate is 15 percent of gross annual rental receipts for individual taxpayers.
Enter your annual rental income in the Property Income tab. Provide the property address and basic details. The system calculates the 15 percent tax automatically. Enter any advance tax already paid on property transactions (Section 236A) as adjustable withholding.
How to Revise Your Income Tax Return on FBR IRIS
If you made an error in your submitted return, you can file a revised return under Section 114 of the Income Tax Ordinance. The revision must be filed within five years of the original filing deadline.
To revise on IRIS:
- Go to Declaration in your IRIS dashboard
- Find your previously filed return
- Click on the filed return and select the Revise option
- Make your corrections
- Submit the revised return
Note that revised returns filed after the original deadline may attract scrutiny if the revision results in a lower tax liability. Revisions that increase your declared income are viewed favorably by FBR.
Common Errors When Filing on FBR IRIS and How to Fix Them
IRIS Login Not Working: Ensure you are using the correct NTN (not CNIC) as your username. If password fails, use the Forgot Password link. If your email is not accessible, contact your Regional Tax Office (RTO) for a password reset.
Return Not Submitting: This usually happens when a mandatory field is left empty. Check the wealth statement — even if you have no assets, enter zero in each field. Also ensure the tax year is correctly selected.
Withholding Tax Not Matching: If IRIS shows a different withholding tax amount from what your certificates state, cross-check the certificate amounts carefully. Ensure you have entered each source of withholding separately and not duplicated any entries.
Wealth Statement Reconciliation Error: If the system shows a reconciliation mismatch between your declared income and your wealth increase, review your expenses section. Personal and household expenses for the year must be entered under the Lifestyle/Expenses section of the wealth statement to account for the difference.
How to Pay Income Tax Due on FBR IRIS (CPR Method)
If your return shows tax payable (meaning your total tax liability exceeds all advance taxes and withholdings), you must pay before or at the time of filing.
- Generate a PSID (Payment Slip ID) from FBR's payment portal at fbr.gov.pk
- Take the PSID to any 1-Link enabled bank branch, or pay online via internet banking at banks including HBL, MCB, UBL, Meezan Bank, and others
- After payment, you receive a CPR (Computerized Payment Receipt)
- Enter the CPR number in your IRIS return under the advance tax payments section
- Submit your return
For accurate calculation of any tax due before generating your PSID, use the free Pakistan Income Tax Calculator to determine your net payable amount.
If you pay Zakat on savings, the Pakistan Zakat Deduction Calculator confirms your deductible amount before you enter it in your return.
For property-related tax obligations within your return, the Pakistan Property Tax Calculator gives you instant clarity on Section 236C and Section 236K amounts to declare.
You can explore all free Pakistan tax tools — including the Sales Tax Calculator and Withholding Tax Calculator . All tools are completely free, require no account, and work instantly in your browser.
Income Tax Return Deadline in Pakistan — Last Date to File
The standard deadline for filing annual income tax returns in Pakistan is September 30 of each year. This applies to Tax Year ending June 30.
For Tax Year 2025 (July 1, 2024 to June 30, 2025), the standard deadline is September 30, 2025. FBR has historically extended this deadline by one to three months in many years, but you should always aim to file by September 30 to avoid any late filing consequences.
Late filing consequences:
- ATL surcharge of Rs. 1,000 for individuals and Rs. 10,000 for companies to reinstate active filer status
- Section 182 penalty of Rs. 1,000 per day up to a maximum of Rs. 40,000
- Risk of FBR tax notices and audit selection for non-compliant taxpayers
- Loss of certain tax credits and benefits available only to timely filers
Can you file income tax return for previous years? Yes. FBR allows filing of belated returns for prior tax years, subject to the surcharge. You can also file returns for tax years going back up to five years in most circumstances.
Key Takeaways
- File your income tax return on FBR IRIS at iris.fbr.gov.pk — it is free, fully online, and takes 30 to 60 minutes
- Salaried persons use Form 115. Business owners, freelancers, and those with mixed income use Form 114
- The wealth statement under Section 116 is mandatory — declare all assets and liabilities accurately
- Enter all withholding taxes already deducted from your salary, bank, and property transactions to reduce your tax liability or claim a refund
- Nil returns are valid and qualify you for active filer status even with zero income
- The standard filing deadline is September 30 each year for the tax year ending June 30
- Late filers pay an ATL surcharge of Rs. 1,000 and face Section 182 penalties
- You can revise a filed return within five years of the original deadline
- Free Calculaters at freecalculaters.com provides free income tax, withholding tax, property tax, sales tax, and zakat calculators to help you prepare your return accurately
Frequently Asked Questions
How do I file my income tax return on FBR IRIS?
Log in at iris.fbr.gov.pk with your NTN and password. Go to Declaration, select Form 114 (individuals or business) or Form 115 (salaried only), create a new return for the applicable tax year, fill in your income, deductions, withholding taxes, and wealth statement, then click Submit. The process is free and entirely self-service.
What is the difference between Form 114 and Form 115?
Form 114 under Section 114 is for individual taxpayers with business income, rental income, freelancing income, multiple income sources, or any income other than pure salary. Form 115 under Section 115 is specifically for salaried persons whose only income comes from employment. If you have any income in addition to salary, use Form 114.
What is a wealth statement and is it mandatory?
A wealth statement is a declaration of all your assets (property, vehicles, bank balances, investments, cash) and liabilities (loans, mortgages) as at June 30 of the tax year. It is mandatory for all individual income tax return filers in Pakistan under Section 116 of the Income Tax Ordinance. Filing without a wealth statement results in an incomplete return.
Can I file a nil income tax return in Pakistan?
Yes. If you have no taxable income or your income is below Rs. 600,000, you can file a nil return with zero income declared. You still complete the wealth statement. A nil return qualifies you for active filer status and places your name on the FBR Active Taxpayer List — giving you access to lower withholding tax rates on all major financial transactions.
What is the last date to file income tax return in Pakistan?
The standard deadline is September 30 each year for the income tax return covering the previous tax year (July 1 to June 30). FBR sometimes extends this deadline — check fbr.gov.pk for any official extension announcements closer to the date. Always aim to file by September 30 to avoid surcharges and penalties.
How do I claim a tax refund in Pakistan?
If your total tax liability is less than the total withholding taxes already deducted from your salary, bank, property, or other transactions, the difference shows as a refund in your IRIS return. After filing, FBR processes the refund through the banking system. You can track your refund status through your IRIS account under the Refund section. Ensure your bank account IBAN is correctly entered in your FBR profile for faster refund processing.
Conclusion — File Your Return Today, Save Money All Year
Filing your income tax return on FBR IRIS is genuinely not difficult. It is a structured, guided online process that any literate Pakistani can complete independently — without paying a consultant, without visiting an office, and without spending more than an hour of their time.
Every year you delay filing is a year you remain a non-filer — paying higher withholding taxes on every property purchase, every vehicle registration, every bank transaction, and every investment. The return filing itself costs nothing. The benefits begin the moment your name appears on the Active Taxpayer List.
Prepare your numbers accurately using the free Pakistan tax tools at — the Income Tax Calculator, Withholding Tax Calculator, Property Tax Calculator, Zakat Calculator, and Sales Tax Calculator are all free, instant, and browser-based. Then log in to iris.fbr.gov.pk, follow the steps in this guide, and file your return with complete confidence.
Explore the complete suite of free tax calculators for Pakistan, India, the UK, and the US at — and take full control of your tax obligations starting today.
Tags