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. For individuals (salaried employees, freelancers and sole proprietors), the due date is 30 September 2026, unless FBR announces an extension. Before you rely on any date, check iris.fbr.gov.pk and FBR's official announcements. If you are reading this in late September 2026, you have only days left, so start now.

Tax year 2026 deadlines at a glance

Note on AOPs and companies: the published guides we reviewed give conflicting due dates for AOPs and companies, so we won't guess one here. A company's due date depends on when its accounting year ends. Confirm your date on FBR's website or with your tax adviser.

Your wealth statement is filed together with your return, so it has the same due date. See our wealth statement reconciliation guide if yours needs work.

Searching for "income tax return last date 2025"?

People use "2025" to mean two different returns, so check which one you need:

• Tax year 2025 covers income from 1 July 2024 to 30 June 2025. For individuals, the statutory due date was 30 September 2025, and FBR extended it. The guides we reviewed disagree on the extended date, so check FBR's press release if the exact date matters for your case (for example, to work out how late a return was). This deadline has passed. If you still haven't filed for tax year 2025, file it now as a late return (see the consequences below).
• Tax year 2026 covers income from 1 July 2025 to 30 June 2026. This is the return currently due, on 30 September 2026 for individuals.

If both are outstanding, you can file the late tax year 2025 return and still file the tax year 2026 return on time.

Can the deadline be extended?

FBR has often extended the general filing date in past years, but an extension is never guaranteed, so plan around 30 September. As of 25 September 2026, no extension has been announced for tax year 2026. You can also apply for an extension for your own case. Apply before the original due date and give a valid reason. Approval is not automatic.

Filing early also avoids the IRIS slowdowns that tend to hit in the last few days of the season.

What happens if you miss the deadline

Filing late has several consequences:

• Penalty. Under section 182 of the Income Tax Ordinance, 2001 (Table, S. No. 1), the penalty for not filing your return by the due date is the higher of 0.1% of the tax payable for each day of default or Rs 1,000 a day, subject to a minimum of Rs 10,000 (if at least 75% of your income is from salary) or Rs 50,000 (other cases), and a maximum of 200% of the tax payable for the year. The penalty is reduced by 75%, 50% or 25% if you file within one, two or three months respectively after the due date.
• Default surcharge. If tax was also paid late, FBR charges a default surcharge (in effect, interest) on the unpaid amount.
• Loss of Active Taxpayer status. A return filed after the due date doesn't automatically put you back on the Active Taxpayers List (ATL). Late filers generally have to pay a surcharge before they are added. Until then, banks, property registrars and vehicle registration authorities deduct withholding tax at the higher non-filer rates. Our ATL guide explains how to check your status and get back on the list.
• Notices and assessment. Persistent non-filers can receive notices, face a best-judgment assessment based on the information FBR already holds, and in serious cases be prosecuted.

A return that is late is still much better than no return. File as soon as you can.

Who has to file

Under section 114 of the Income Tax Ordinance, 2001, you generally must file if any of these apply:

• Your taxable income is above the tax-free threshold. For salaried individuals in tax year 2026, that is Rs 600,000 a year (see the slabs).
• You are a company.
• You were charged to tax in either of the two previous tax years.
• You own a motor vehicle with an engine above 1000cc.
• You meet one of the other conditions in section 114, such as owning certain property. Check the current conditions if you aren't sure.

Even if you aren't required to file, filing a return (including a nil return) keeps you on the ATL and out of the higher non-filer withholding rates.

Documents checklist

Collect these before you log in:

• CNIC, and your IRIS login (CNIC/NTN and password)
• Salary certificate or annual tax deduction statement from your employer
• Bank statements for every account, showing profit earned and tax deducted
• Withholding tax certificates from your employer, banks, and for property, vehicle, utility and phone deductions
• Freelance or business records: invoices, income and expense statements, and the accounts for a business
• Rent agreements and rental income records
• Property sale or purchase deeds, and vehicle documents
• Investment statements (shares, mutual funds, savings certificates)
• Proof of Zakat paid, approved donations and pension fund contributions, if you are claiming them (see our tax saving guide)
• Last year's return and wealth statement, to carry forward your opening assets and liabilities

How to file your return on IRIS

For a fuller walkthrough of the portal itself, see our FBR e-portal guide.

1. Register or log in. Go to iris.fbr.gov.pk. New taxpayers register with their CNIC, mobile number and email, verify the codes FBR sends, and set a password. Existing users log in with CNIC/NTN and password, or use "Forgot Password".
2. Open the return. Go to the Declaration section, choose the income tax return, and select tax year 2026. Don't select 2025 unless you are filing the late tax year 2025 return.
3. Check your personal details. Update your address, mobile number and email if they have changed. FBR sends notices and alerts to these.
4. Declare every source of income. This includes salary, business or freelance income, rent, profit on bank deposits, dividends, capital gains and any other income. FBR matches bank and third-party data against returns, so undeclared deposits are a common cause of notices.
5. Enter tax already deducted. Some withholding data may already be filled in. Check it against your certificates and add anything missing. This is how you get credit for tax already paid.
6. Claim deductions and credits you are entitled to and can prove, such as Zakat, approved donations and pension contributions.
7. Complete the wealth statement. List your assets and liabilities at the end of the tax year. The increase in your net assets should be explained by your declared income, your expenses and your other inflows.
8. Calculate and pay. IRIS calculates the tax. If tax is payable, generate a PSID (Payment Slip ID) in IRIS and pay it through online banking, mobile banking, an ATM or a bank branch. Then add the payment details to the return. Paying before you submit means the return shows the tax as paid.
9. Submit and save. Review everything, then submit, and download the acknowledgement.
10. Check your ATL status a few days later, on FBR's online ATL search or by sending your CNIC by SMS to 9966.

To check your figures before you start, our income tax calculator works out your salary tax on the tax year 2026 slabs.

Business owners, AOPs and companies

Companies and AOPs must file electronically, through IRIS. For business returns, FBR is paying particular attention to three areas:

• Reconciling with your accounts. Turnover, gross profit and net profit in the return should match your financial statements.
• Withholding tax compliance. If you deduct tax as a withholding agent, deduct it, deposit it and file your statements on time. Failing to deduct or deposit withholding tax can lead to penalties and to the related expense being disallowed.
• Assets and liabilities. These are cross-checked against declared income.

Non-salaried and business income is taxed under different rules from salary. See our slab tables rather than applying the salaried rates. Monthly sales tax returns, withholding statements and quarterly advance tax each have their own due dates, separate from the annual return.

Correcting a return or claiming a refund

If you find an omission or error after filing, IRIS lets you file a revised return. Conditions apply, and a revision may attract FBR's attention, so get it right the first time where you can. If more tax was deducted from you than you owe, the return shows a refund, and you can apply for it through IRIS. Refunds are processed after verification, which can take time.

Keep your return, working papers and payment receipts for at least six years.

Frequently asked questions

What is the last date to file the income tax return in 2026?

For individuals, the tax year 2026 return (income from July 2025 to June 2026) is due on 30 September 2026, unless FBR announces an extension. As of 25 September 2026, no extension has been announced. Check FBR's announcements in the final week.

I missed the tax year 2025 deadline. What should I do?

File the tax year 2025 return on IRIS as soon as possible. Expect a possible penalty, and expect to stay off the ATL until you meet the conditions for late filers. Don't let the late 2025 return stop you from filing 2026 on time.

My tax is zero. Do I still need to file?

If you meet any of the filing conditions, yes. Even if you don't, filing keeps you on the ATL, which lowers the withholding tax you pay on banking, property and vehicle transactions.

Do I have to pay the tax before submitting?

Pay any tax due with a PSID first, then enter the payment in the return and submit. That way the return shows no outstanding tax.

Do I need a tax consultant?

If you only have salary income and one employer, most people can file themselves. If you have business income, several income sources, foreign income or property sales, an adviser is worth considering.

This is general information. Rules and deadlines change, so check FBR's current notifications or ask a tax adviser about your own case.