How to File Income Tax Return in PAKISTAN ( How can I file my Income Tax Return by myself?

Filing your Income Tax Return (ITR) is not just a legal obligation—it’s a vital financial responsibility that enhances your creditworthiness, legal standing, and access to government benefits. Whether you’re a salaried employee, freelancer, business owner, or landlord, this guide will help you file your tax return in Pakistan by yourself through the FBR’s IRIS portal.

Here’s a step-by-step breakdown of how to file your income tax return in Pakistan for Tax Year 2025.

Why Filing a Tax Return Matters

• Mandatory for individuals earning above the taxable threshold

• Required for appearing on the Active Taxpayer List (ATL)

• Helps avoid higher withholding tax rates

• Needed for loan applications, tenders, and visa processing

• Ensures compliance with the Income Tax Ordinance, 2001

Step-by-Step Process: How to File Your Income Tax Return

Step 1: Gather All Required Documents

Before you begin, collect all necessary information and documents:

• CNIC and NTN/TIN

• Salary certificate or payslips (for salaried individuals)

• Bank account statements

• Utility bills, rent receipts, or lease agreements (for rental income)

• Profit and loss statement (for business owners or freelancers)

• Zakat, charitable donations, and tax-deductible investments

• Withholding tax certificates (from banks, mobile operators, etc.)

• Any foreign income details, if applicable

Step 2: Calculate Your Taxable Income

Add up income from all sources:

• Salary

• Business or freelance income

• Rental income

• Capital gains (stocks, property)

• Dividends, interest, and other investments

• Foreign income (if you’re a resident taxpayer)

Also, deduct:

• Tax credits and rebates

• Zakat and donations (approved institutions)

• Allowable business expenses

Use FBR’s Income Tax Slabs to determine how much tax you owe based on your total taxable income.

Step 3: Register on the FBR IRIS Portal (If Not Already Registered)

To file online, you must be registered on the FBR IRIS portal.

1. Visit: https://iris.fbr.gov.pk

2. Click on “Registration for Unregistered Person”

3. Submit CNIC, mobile number (in your name), and email address

4. Receive password via SMS and email

5. Log in to the portal using your CNIC as login ID

If you are already registered and forgot your password, use the “Forgot Password” option.

Step 4: Prepare Your Income Tax Return

After logging in:

1. Go to Declaration → File Return

2. Select the Tax Year (e.g., 2025 for income earned during July 2024–June 2025)

3. Click “Periodical → Income Tax Return”

4. Fill in the following sections:

   • Personal Profile (update if anything has changed)

   • Employment Income (salary details and employer NTN)

   • Business Income (if applicable)

   • Property/Rental Income

   • Capital Gains & Other Sources

   • Tax Deductions & Credits

   • Tax Paid/Withheld (WHT on bank transactions, utilities, mobile, etc.)

Attach any supporting documents, if required.

Step 5: Submit the Return

Once all sections are completed:

• Click “Calculate” to confirm your tax payable/refundable

• Submit the form

• If tax is payable, generate a PSID (Payment Slip ID)

• Pay through ATM, mobile banking, or bank branch

After successful payment, go back to IRIS and link your paid PSID to the return.

Step 6: Submit Wealth Statement (Mandatory for Filers)

Every filer is required to file a Wealth Statement (Form 116), which includes:

• Assets held (property, vehicles, bank balances, investments)

• Liabilities (loans, credit cards, etc.)

• Increase/decrease in wealth compared to last year

Submit the statement along with your income tax return.

Step 7: Confirmation & Record-Keeping

After submission:

• Download or print your Acknowledgment Receipt

• Save a PDF copy of your Income Tax Return and Wealth Statement

• Keep digital records of all supporting documents for 6 years

Common Filing Deadlines

• Individuals & AOPs: September 30

• Companies (with June year-end): December 31

• Deadlines may be extended by FBR notifications, so keep an eye on FBR’s website or subscribe to alerts

What If You Miss the Deadline?

• You will be excluded from ATL

• Higher withholding tax will apply to banking and transactions

• You may face penalties or default surcharge

• You can still file a return later, but with reduced benefits