File your income tax return

Step-by-step guide

Who can apply

• First-time filers must register (e-enroll) on Iris before filing
• Those who already have an NTN or Registration Number but no Iris password can get access through 'E-enrollment for Registered Person'
• Declaration form 114(I) for salaried persons can be used by persons deriving income only from salary and other sources, where salary is more than 50% of income

Documents you need

• Iris login (Registration Number / CNIC and password)
• Details of your income for the tax year (Return of Income)
• Details of your assets and liabilities (Wealth Statement)

Steps

1. 1If you are filing for the first time, register (e-enroll) on Iris first.اگر آپ پہلی بار ریٹرن جمع کرا رہے ہیں تو پہلے آئرس پر رجسٹریشن (ای-انرولمنٹ) کریں۔
2. 2Log into Iris at iris.fbr.gov.pk with your Registration Number and password.اپنے رجسٹریشن نمبر اور پاس ورڈ کے ساتھ iris.fbr.gov.pk پر آئرس میں لاگ ان کریں۔
3. 3Complete the Return of Income form for the relevant tax year. Salaried persons complete Declaration form 114(I).متعلقہ ٹیکس سال کے لیے ریٹرن آف انکم فارم مکمل کریں۔ تنخواہ دار افراد ڈیکلریشن فارم 114(I) مکمل کریں۔
4. 4Complete the Wealth Statement (statement of assets and liabilities) and make sure it reconciles with your income and expenses.ویلتھ اسٹیٹمنٹ (اثاثہ جات اور واجبات کا گوشوارہ) مکمل کریں اور یقینی بنائیں کہ یہ آپ کی آمدنی اور اخراجات سے مطابقت رکھتا ہو۔
5. 5Pay any tax payable on or before the due date by creating a PSID (e-payment) and paying it at a bank or through internet/mobile banking or ATM, then submit both forms.واجب الادا ٹیکس آخری تاریخ سے پہلے پی ایس آئی ڈی (ای-پیمنٹ) بنا کر بینک، انٹرنیٹ/موبائل بینکنگ یا اے ٹی ایم کے ذریعے ادا کریں، پھر دونوں فارم جمع کرائیں۔
6. 6Check that both forms have moved from the Draft folder to Completed Tasks; this confirms successful submission.تسلی کریں کہ دونوں فارم ڈرافٹ فولڈر سے کمپلیٹڈ ٹاسک میں منتقل ہو گئے ہیں؛ اسی سے کامیاب جمع ہونے کی تصدیق ہوتی ہے۔
7. 7Mobile option: salaried persons can file a simplified salary return through FBR's Tax Asaan mobile application.موبائل کا طریقہ: تنخواہ دار افراد ایف بی آر کی ٹیکس آسان موبائل ایپلیکیشن کے ذریعے آسان سیلری ریٹرن جمع کرا سکتے ہیں۔

Good to know

• • Due dates as stated by FBR: Individual and Association of Persons (AOP) on or before 30 September; Company on or before 31 December; Company having a special tax year on or before 30 September.
• • Tax Year 2026: by Circular No. 3 of 2026-27 dated 30 September 2026, FBR extended the date of filing for persons required to file by 30 September 2026 up to 15 October 2026.
• • A tax year is the twelve months ending on 30 June and is named after the calendar year in which that date falls. For example, tax year 2017 covers 1 July 2016 to 30 June 2017.
• • The Wealth Statement will only be submitted once this year's wealth has changed from last year's wealth by the same amount as your income exceeded or fell short of your expenses. If it does not reconcile, you cannot submit your return.
• • If you miss the deadline, you still file the return in the same way on Iris. To be placed on the Active Taxpayer List after the due date, you must pay the ATL surcharge (Rs 1,000 for individuals).
• • Failure to pay tax on the due date attracts penalty or default surcharge or both; failure to pay tax dues is an offence punishable with a fine or imprisonment of up to one year or both.

Where to go

Questions people ask

Contact

• Helpline: 051-111-772-772
• Email: helpline@fbr.gov.pk
• Website: fbr.gov.pk