How to file your income tax return as a salaried person on FBR Iris (tax year 2026)
A screen-by-screen walkthrough for employees: register, collect the right certificates, put each figure in the right box, balance the wealth statement and get onto the Active Taxpayers List in time.
Tax year 2026 returns are due by 31 October 2026
FBR extended the original 30 September date twice under section 214A. Check its news page in case the date moves again.
Short answer
To file a tax return in Pakistan as a salaried person, register on iris.fbr.gov.pk with your CNIC and a SIM in your own name. Open the return for tax year 2026 (income from 1 July 2025 to 30 June 2026), enter your annual salary and the tax your employer deducted, and add other withholding tax such as mobile, bank profit and vehicle tax. Complete the wealth statement until the unreconciled amount is zero, then submit with the code sent to your phone before 31 October 2026. To confirm filer status, SMS ATL <13-digit CNIC> to 9966.
On this page
What "tax year 2026" means
Pakistan's tax year ends on 30 June and takes the name of the year it ends in. So tax year 2026 covers income from 1 July 2025 to 30 June 2026, and that is the return due now.
It also uses last year's slabs from the Finance Act, 2025, not the new 2026-27 rates from the latest budget: nil up to Rs 600,000, then 1%, 11%, 23%, 30% and 35% above Rs 4.1 million. Our article on salary tax slabs for 2026-27 puts both sets side by side.
Your employer has already deducted most of your tax, so the return rarely creates a new bill. What it does is put your name on the Active Taxpayers List (ATL), which decides whether banks, excise offices and property registrars charge you filer or non-filer rates.
Register on Iris (first-timers only)
Returning filers can skip this and log in with CNIC and password. For an individual, the NTN is simply the CNIC.
- Open iris.fbr.gov.pk and choose Registration for unregistered person.
- Enter CNIC, name, email and mobile number. The SIM must be registered on your own CNIC.
- Enter the two verification codes sent by SMS and email. Your password and PIN follow the same way.
- Log in and complete the registration form (form 181): address, "salary" as income source, and your employer's name and NTN.
Gather your documents
Collect these for July 2025 to June 2026 before you log in. The boxes are for your own use and are not saved.
Open the right return form
Filing now runs on the redesigned Iris 2.0. The final tax year 2026 forms were notified late, through SRO 1495(I)/2026 dated 2 September 2026, which is one reason the deadline moved twice.
Go to Declaration, choose an original return and select tax year 2026. Salaried individuals get a shorter salaried return with only the fields an employee needs. If you also have business, rental or freelance income, use the full return instead.
Tax Asaan app: FBR's mobile app also accepts tax year 2026 returns, with a salaried route where you enter annual income and tax deducted. It suits a salary-only return; for a wealth statement with several assets, a laptop is easier.
Enter your salary
Copy the gross figure from your salary certificate, not your bank credits, which are net of tax and other deductions. Include bonus and arrears received during the year, and enter exempt amounts only if the certificate lists them.
Iris applies the slabs itself. If its figure differs from what your employer deducted, look for a typo, an unreported bonus or a second employer before moving on.
Add tax already deducted
Withholding taxes come in two kinds, and they go in different places.
- Adjustable tax is an advance payment against your final bill. If it exceeds the bill, Iris shows the excess as refundable. Salary, mobile, internet, vehicle and electricity tax belong here.
- Final tax settles one type of income on its own. For individuals, bank deposit profit up to Rs 5 million is final tax under section 7B, so it stays out of your salary slab and cannot create a refund.
| What you have | Section | Where it goes in Iris | Type |
|---|---|---|---|
| Tax deducted from salary | 149 | Adjustable tax, salary line, employer's NTN | Adjustable |
| Mobile / prepaid card tax | 236 | Adjustable tax, mobile line | Adjustable |
| Internet subscription tax | 236 | Adjustable tax, internet line | Adjustable |
| Motor vehicle tax with token | 234 | Adjustable tax, vehicle line, registration no. | Adjustable |
| Electricity bill tax (if charged) | 235 | Adjustable tax, electricity line, reference no. | Adjustable |
| Bank deposit profit and its tax | 151 / 7B | Final tax section, profit on debt | Final (up to Rs 5m) |
Bank deposit profit 20% for ATL individuals, 40% for others. Mobile and prepaid cards 15%, adjustable. Vehicle tax by engine size, for example Rs 2,500 a year for a 1,300–1,499cc car. Just copy the tax shown on each certificate.
Iris pre-fills many of these from statements that employers, banks and operators file against your CNIC. Compare every line with your certificates, since missing or duplicated entries are common.
Complete the wealth statement
Section 116 requires a resident individual who files a return to file a wealth statement too, even with little taxable income. It records your position on 30 June 2026:
- Assets: bank balances, cash, vehicles and property at cost, gold, investments, money lent.
- Liabilities: loans and car financing still unpaid.
- Personal expenses: rent, utilities, fuel, school fees, medical, travel and household costs.
- Assets of a dependent spouse or minor children who do not file their own return.
Iris then checks that the rise in your net assets equals inflows (income after tax, gifts, sale proceeds) minus expenses. Any gap shows as an unreconciled amount, and the return cannot be submitted until it reads zero.
First-time filers start with nil opening wealth. Record what you actually owned rather than inventing an expense figure to force a balance.
Submit, pay any balance and check ATL
- Check the summary: tax chargeable, tax paid, and whether the result is payable, refundable or nil.
- If tax is payable, create a payment slip (PSID) in Iris, pay it by banking app or branch, and enter the payment reference.
- Submit with your PIN or the code sent to your mobile, and confirm the return shows as completed, not draft.
- Download the acknowledgement and return PDF and keep them with your certificates.
FBR's website also has an online status check and a downloadable list. A return filed on time adds you to the list without any surcharge.
Two worked examples
Both people are hypothetical. The figures use tax year 2026 slabs and rates.
Ayesha: salary plus mobile tax
Ayesha earned Rs 150,000 a month all year, and her employer deducted Rs 6,000 monthly. Her operator's certificate shows Rs 3,600 of tax under section 236.
- Salary line: 150,000 × 12 = Rs 1,800,000.
- Tax chargeable: 6,000 + 11% × (1,800,000 − 1,200,000) = 6,000 + 66,000 = Rs 72,000.
- Salary tax deducted: 6,000 × 12 = Rs 72,000, entered as adjustable tax.
- Mobile tax: Rs 3,600 on the mobile line.
- Result: 72,000 + 3,600 = Rs 75,600 paid against Rs 72,000 due, so Rs 3,600 is refundable.
The refund is not automatic; it needs a separate application. Her wealth statement inflow is salary after tax, Rs 1,728,000, the figure used in the reconciliation sketch above.
Bilal: salary, bank profit and a car
Bilal earned Rs 250,000 a month with correct tax deducted. His savings account paid Rs 120,000 profit with 20% withheld, and his 1,300cc car's token included Rs 2,500 of section 234 tax.
- Salary line: 250,000 × 12 = Rs 3,000,000.
- Tax on salary: 116,000 + 23% × (3,000,000 − 2,200,000) = 116,000 + 184,000 = Rs 300,000, equal to his employer's deduction.
- Bank profit: Rs 120,000 in the final tax section, tax 120,000 × 20% = Rs 24,000. His salary slab does not change.
- Vehicle tax: Rs 2,500 on the vehicle line, with registration number.
- Result: chargeable 300,000 + 24,000 = Rs 324,000; paid 300,000 + 24,000 + 2,500 = Rs 326,500; Rs 2,500 refundable.
| Line | Income (Rs) | Tax chargeable | Tax paid |
|---|---|---|---|
| Salary (normal tax) | 3,000,000 | 300,000 | 300,000 |
| Bank profit (final, s.7B) | 120,000 | 24,000 | 24,000 |
| Vehicle tax (adjustable, s.234) | – | – | 2,500 |
| Total | 3,120,000 | 324,000 | 326,500 |
His wealth statement lists the car at purchase price, his 30 June bank balance and any unpaid car loan, with inflows of Rs 2,700,000 salary and Rs 96,000 profit after tax.
Check your salary tax before you file
Enter your pay to see the tax, take-home amount and slab. It uses the newer 2026-27 slabs, so for tax year 2026 salary compare with the rates listed above.
What being a filer saves you
For a salaried person, the real payoff is the ATL status that comes with the return.
| Transaction | On the ATL | Not on the ATL |
|---|---|---|
| Bank deposit profit (TY 2026) | 20% | 40% |
| Cash withdrawals above Rs 50,000 a day (TY 2026) | Nil | 0.8% |
| Buying property in Punjab, s.236K (2026-27) | 1.25% | 10.5% to 18.5% |
| Registering an imported phone with PTA | Standard income tax | Double |
| Mobile tax, persons in FBR's s.114B orders | 15% | 75% |
Property shows the gap most clearly, as our guide to property transfer tax in Punjab for 2026 works out line by line. Phone buyers face the same pattern, explained in PTA tax on mobile phones in 2026.
Late filing: penalty and surcharge
ATL surcharge (section 182A)
A late filer joins the ATL only after paying a surcharge, reported as Rs 25,000 for individuals under the Finance Act, 2026, up from Rs 1,000. Tax bar associations have objected, and on 6 October 2026 FBR circulated a draft rule (Form ATL-U) letting late filers skip the surcharge if they buy no property for six months. It was still a draft when this guide was checked.
Late filing penalty (section 182)
As amended in 2021, the penalty is the higher of 0.1% of tax payable or Rs 1,000 for each day of default, with a minimum of Rs 10,000 where 75% or more of income is salary (Rs 50,000 otherwise). It is capped at 200% of tax payable and reduced by 75%, 50% or 25% for filing within one, two or three months. FBR's online copy of section 182 still shows older wording, so check the current text if you receive a notice.
If your tax is fully deducted already, filing a week early costs nothing; filing a week late can cost Rs 25,000 just to regain filer status.
Common mistakes salaried filers make
July 2025 to June 2026 income is tax year 2026. Filing it under another year leaves the real return missing.
Bank credits are net. The salary line needs the gross figure from the certificate.
The withholding line wants tax deducted. One swapped field produces a huge refund or demand.
Deposit profit up to Rs 5 million is final tax. Adding it to salary inflates your slab.
Mobile and vehicle tax are adjustable. Leaving them out wastes credit already paid.
List every account in your name, including dormant ones, because banks report against your CNIC.
Iris sends codes to the registered number, so a family member's SIM blocks registration and resets.
A draft is not a filed return. Confirm it shows as completed and save the receipt.
FAQs
Do I need to file a return if my employer already deducts tax?
Yes, if your taxable income is above the taxable limit. Filing is also the only route onto the Active Taxpayers List and its lower withholding rates.
What is the last date to file the tax year 2026 return?
31 October 2026, after FBR moved the 30 September deadline to 15 October and then to 31 October.
How do I check if I am a filer?
SMS ATL, a space and your 13-digit CNIC to 9966, or use the active taxpayer status check on FBR's website.
Is a wealth statement compulsory for salaried people?
Yes for resident individuals filing a return, under section 116. Iris will not submit until its reconciliation balances.
Can I file through the Tax Asaan app?
Yes, the app accepts tax year 2026 returns and has a salaried route, though the Iris website is easier for a detailed wealth statement.
What happens if I file after 31 October 2026?
You need to pay the ATL surcharge, reported as Rs 25,000 for individuals, to join the list, and a section 182 penalty may follow.
Does savings account profit increase my salary tax?
No. Deposit profit up to Rs 5 million is taxed separately at the rate the bank withheld, 20% for filers in tax year 2026.
Adnan Naseem — WordPress developer and SEO specialist based in Lahore. He builds the free calculators on Store Online Digital and checks each rate against official sources.
Last checked: October 2026. General guidance, not individual tax advice.
Sources
- FBR: check active taxpayer status (SMS 9966)
- Dawn, 15 Oct 2026: deadline extended to 31 October
- Business Recorder: extension and SRO 1495(I)/2026
- KPMG Pakistan: withholding tax rate card, tax year 2026
- ProPakistani: Rs 25,000 surcharge and draft Form ATL-U
- PkRevenue: section 182 penalty as amended in 2021