# How to file your income tax return as a salaried person (tax year 2026)

URL: https://which.pk/business/guides/how-to-file-income-tax-return/
Author: Ahtisham Imtiaz
Updated: 7 Oct 2026

## Summary

Salaried people file their tax year 2026 return online on FBR's IRIS portal; the deadline was extended from 30 September to 15 October 2026. You file the return together with a wealth statement listing your assets and liabilities, and attach the certificates for tax your employer and others deducted. Filing late means a penalty of at least Rs 10,000 for salaried individuals and keeps you off the Active Taxpayers List until you pay a Rs 25,000 surcharge.

## Key facts

- TY2026 deadline: 15 Oct 2026
- Where: IRIS, online only
- Wealth statement: Required
- Late ATL surcharge: Rs 25,000

As a salaried person you file your return **online on FBR's IRIS portal**, together with a **wealth statement**. For tax year 2026 (July 2025 to June 2026) the deadline was extended from 30 September to **15 October 2026**. File on time and you're on the Active Taxpayers List the same day. File late and you face a penalty of **at least Rs 10,000**, plus a **Rs 25,000** surcharge to get back on the list.

## What do I need before I start?

- **Your IRIS login.** Your CNIC is your NTN. No account yet? See [how to get an NTN](/business/guides/how-to-get-ntn/).
- **Certificates of tax deducted** from your employer and anyone else who withheld tax (for example your bank, on profit). The law says you attach copies of the payment receipts (CPRs) behind them.
- **Details of everything you own and owe** at 30 June 2026, for the wealth statement: property, cars, bank balances, investments, foreign assets and loans. Include a dependent spouse's and minor children's assets.
- **Your total spending** for the year, which the wealth statement also asks for.

## How do I file, step by step?

1. Log in to **IRIS** (iris.fbr.gov.pk) with your CNIC and password.
2. Open the **return of income** for tax year 2026 and enter your salary and other income.
3. Enter the **tax already deducted**, matching your certificates and CPRs.
4. Fill in the **wealth statement** and the wealth reconciliation (how your wealth changed over the year), and submit it along with the return.
5. **Submit both by 15 October 2026**.
6. Check you're on the list: send `ATL` and your CNIC to 9966.

For tax year 2025, FBR introduced a **simplified e-return** for salaried people and small businesses that pre-fills employer deductions, CNIC-linked withholding taxes and bank balances. We haven't confirmed whether it's the same form for tax year 2026.

**Don't claim tax you didn't pay:** From July 2026, claiming more withholding tax credit than FBR's system shows was actually deducted brings a penalty equal to the excess. Match your certificates exactly.

## When is the deadline?

By law, salaried individuals must file by **30 September**. FBR extended tax year 2026 to **15 October 2026** under section 214A, as reported by Dawn, the Express Tribune and Radio Pakistan on 1 October. By midnight on 30 September, 5.767 million returns had been filed, 45% more than a year earlier.

## What if I file late?

| What | Amount |
|---|---|
| Late-filing penalty | Higher of 0.1% of tax payable or Rs 1,000 per day late |
| Minimum (75%+ of income from salary) | Rs 10,000 |
| Maximum | 200% of tax payable |
| Discount if filed within 1 / 2 / 3 months | 75% / 50% / 25% off |
| Not filing a wealth statement | Higher of 0.1% of taxable income per week or Rs 1 lakh |
| Getting back on the Active Taxpayers List | Rs 25,000 surcharge (individual) |

While you're off the list you also get no refunds and can't carry losses forward. An individual can skip the surcharge by promising not to buy property for six months. See [how to become a filer](/business/guides/how-to-become-filer/).

## Do I have to file at all?

Yes if your taxable income is above the tax-free limit. You must also file, even below it, if for example you:

- have an NTN
- own a car above 1000cc
- own a plot of 500 square yards or more, or a flat of 2,000 square feet or more, in a rating area
- were charged tax in either of the two previous years

Why it matters: non-filers pay far more tax on property, cars and bank profit. See [filer vs non-filer](/business/guides/filer-vs-non-filer/).

More guides: [Tax & Registration](/business/tax-registration/).

## Questions people ask

### What is the income tax return last date for 2026?

The law sets 30 September, but FBR extended the tax year 2026 deadline to 15 October 2026 under section 214A, as reported on 1 October 2026.

### Do salaried people have to file a wealth statement?

Yes. Every resident individual who files a return must submit a wealth statement and wealth reconciliation with it, by the same due date. It lists your assets and liabilities, including foreign ones.

### What is the penalty for filing late?

The higher of 0.1% of the tax payable or Rs 1,000 for each day late, with a minimum of Rs 10,000 for someone earning 75% or more from salary, capped at 200% of the tax. It's cut by 75%, 50% or 25% if you file within one, two or three months.

### Can I file my return on paper?

No. Since the Finance Act 2026, returns must be filed electronically on IRIS. Salaried individuals have had to e-file since tax year 2015.

### Do I need to file if my salary is below the tax-free limit?

You may still have to: for example if you have an NTN, own a car above 1000cc, or own a 500 square yard plot or a 2,000 square foot flat in a rating area.

## Sources

- [Income Tax Ordinance, 2001 (amended up to 30 June 2026)](https://download1.fbr.gov.pk/Docs/2026724177725705IncomeTaxOrdinanace2001.pdf), FBR (accessed 7 Oct 2026)
- [Finance Act, 2026](https://download1.fbr.gov.pk/Docs/20266291261044366FinanceAct2026.pdf), FBR / Gazette of Pakistan (accessed 7 Oct 2026)
- [FBR extends return filing deadline to Oct 15](https://www.dawn.com/news/2033868/fbr-extends-return-filing-deadline-to-oct-15), Dawn (accessed 7 Oct 2026)
- [FBR extends income tax returns filing deadline to Oct 15](https://tribune.com.pk/story/2632315/fbr-extends-income-tax-returns-filing-deadline-to-oct-15), Express Tribune (accessed 7 Oct 2026)
- [FBR extends deadline for filing income tax return to 15th Oct](https://www.radio.gov.pk/01-10-2026/fbr-extends-deadline-for-filing-income-tax-return-to-15th-oct), Radio Pakistan (accessed 7 Oct 2026)
- [Press release on S.R.O. 1638(I)/2024 (ATL updated daily)](https://www.fbr.gov.pk/pr/x/174151), FBR (accessed 7 Oct 2026)
- [FBR busts Rs 9.41 billion wealth statement fraud](https://www.fbr.gov.pk/pr/fbr-busts-rs-941-billion-wealth-statement-fra/174690), FBR (accessed 7 Oct 2026)
- [FBR notifies simplified e-return form for taxpayers](https://www.dawn.com/news/1932014), Dawn (accessed 7 Oct 2026)
- [FBR uploads income tax return forms for tax year 2022](https://fbr.gov.pk/income-tax-return-forms/173493), FBR (accessed 7 Oct 2026)