Pakistan tax guides
One plain-language guide per question
Filing your return
- Pakistan Income Tax Return Filing Deadline 2025-26: Due Dates, Penalties & How to File The income tax return you are filing now is for tax year 2026, which covers income earned from 1 July 2025 to 30 June 2026.… 10 min read
- FBR e-Portal & Digital Notices: Your 2026 Guide to Online Tax Compliance FBR's e-portal, IRIS (iris.fbr.gov.pk), is where you register for tax, file your income tax return and wealth statement, and generate PSIDs to pay tax.… 8 min read
- FBR Wealth Statement 2026: Reconcile Assets & Avoid Notices Your wealth statement reconciles if last year's closing net assets, plus everything you earned or received this year, minus what you spent, equals your net assets on 30 J… 9 min read
- FBR's 2026 Guide: Declaring All Foreign Income & Assets for Pakistani Residents If you are a tax resident of Pakistan, you are taxed on your worldwide income. Your foreign salary, rent, business profits, dividends, interest and gains go into your Pak… 9 min read
Salary tax & Budget 2026-27
- Pakistan Salaried Income Tax Slabs: FY 2026-27 vs FY 2025-26 (Finance Act 2026 Changes) Budget 2026-27 lowered income tax for salaried people with taxable income above Rs 2.2 million a year. Anyone earning less pays the same as before.… 8 min read
- Pakistan Tax Saving Tips 2026: End-of-Fiscal-Year Guide for Individuals & SMEs Fiscal year 2025-26 ended on 30 June 2026, so the credits and deductions for tax year 2026 are now fixed.… 7 min read
Filer status & ATL
- Filer vs Non-Filer Pakistan 2026: 7 Crucial Differences & Why Your Status Matters In Pakistan, you are a filer if your name is on FBR's Active Taxpayer List (ATL), and a non-filer if it is not.… 9 min read
- FBR Active Taxpayer List 2026: Check Status, Become Filer & Avoid Penalties The Active Taxpayer List (ATL) is FBR's public list of people and businesses who have filed their income tax return on time.… 8 min read
Withholding & advance tax
- FBR Withholding Tax Guide: Sections, Rates and How to Claim Credit (2026) Withholding tax (WHT) is income tax that the person paying you deducts before the money reaches you, then deposits with FBR on your behalf.… 9 min read
- Pakistan Advance Tax 2026: Calculate & Pay Before March 15 Deadline Advance tax under section 147 of the Income Tax Ordinance, 2001 is income tax you pay in four quarterly instalments during the tax year, instead of in one lump sum when y… 9 min read
- Section 236Y Guide: Tax on Foreign Card Payments in Pakistan (2026-27) Section 236Y of the Income Tax Ordinance, 2001 isn't a general "digital tax". It is an advance income tax that your bank collects when you use a debit or credit card to p… 6 min read
FBR notices & audits
- FBR Notice 122(5A) Pakistan: Step-by-Step Response Guide 2026 A notice under section 122(5A) of the Income Tax Ordinance, 2001 means the Commissioner Inland Revenue thinks the assessment of your return for a particular tax year is w… 9 min read
- FBR Audit Notices 2026: Respond Effectively & Avoid Penalties An FBR audit notice, or any other notice under the Income Tax Ordinance, 2001, asks you to explain or prove something about your tax affairs by a stated date.… 8 min read
- Why FBR Sends Tax Notices: Data Matching and Audit Selection (2026) Most FBR notices start with a data match. FBR compares your return and wealth statement with what third parties report about you, such as banks, property registries, vehi… 7 min read
Freelancers & online business
- Pakistan Freelancer and IT Export Income Tax Guide for Tax Year 2026 Yes, income you earn from Upwork, Fiverr or direct foreign clients is taxable in Pakistan. If you are a resident, Pakistan taxes your income from anywhere in the world.… 11 min read
- Pakistan E-commerce Tax Guide 2026: FBR Rules for Online Sellers If you sell online in Pakistan, whether through your own website, a marketplace such as Daraz, or an Instagram or Facebook shop, FBR taxes you under the same rules as any… 9 min read
- FBR Digital Expense Guide 2026: Tax Deductions for Freelancers & SMEs If you're a freelancer or run a small business in Pakistan, and your income is taxed under the normal regime, you pay tax on your profit: your business income minus allow… 7 min read
- Small Business Income Tax in Pakistan for Tax Year 2026 (No Confirmed Fixed-Tax Scheme) There is no new "simplified tax regime" or fixed tax scheme for small businesses in 2026.… 7 min read
- Sales Tax in Pakistan 2026: FBR vs. Provincial Authorities Guide Pakistan splits sales tax between two levels of government. FBR charges sales tax on goods under the Sales Tax Act, 1990, at a standard rate of 18%.… 7 min read
- FBR POS Integration Guide for Tier-1 Retailers in Pakistan (2026) This guide explains FBR's point-of-sale (POS) integration requirement for retailers: who has to integrate, how to do it, and what happens if you don't.… 7 min read
Property & investments
- FBR Property Valuation Tables and Tax Impact Guide (Pakistan, 2026) When you buy or sell property in Pakistan, federal taxes are worked out on the FBR's notified valuation for that location or the price in your deed, whichever is higher.… 10 min read
- Section 7E Property Tax for Tax Year 2026: Rates, Exemptions and Non-Filers (Repealed From FY2026-27) Section 7E of the Income Tax Ordinance, 2001 treats owning certain immovable property as if it earns you income, whether or not you rent it out.… 8 min read
- Cryptocurrency Tax Pakistan 2026: FBR's Stance, Reporting & Compliance Guide Cryptocurrency is not legal tender in Pakistan, and its regulatory status has been changing quickly.… 8 min read
FY 2026-27, by the numbers
Full slab tables →8
salaried tax brackets
Up from 6 in FY 2025-26.
35%
top marginal rate
Above Rs 70 lakh a year, up from Rs 41 lakh.
Rs 6 lakh
tax-free threshold
Annual taxable income below this owes nothing.
None
salaried surcharge
Was 9% above Rs 1 crore in FY 2025-26.