How to File Your Income Tax Return in Pakistan — Complete 2025 Guide

Updated for Tax Year 2024–25 · Read time: 12 min

The only guide you need: a step-by-step FBR IRIS walkthrough, documents checklist, key deadlines, and penalty guide — in plain, easy-to-follow English.

Quick stats: 5.4M+ active filers (2024) · Annual deadline: September 30 · 0% tax for low-income earners

Section 1 — Who Must File an Income Tax Return?

Under Pakistan's Income Tax Ordinance 2001, certain individuals are legally required to file — and it's often beneficial even when not mandatory.

Salaried Employees — Annual income exceeds PKR 600,000 (PKR 50,000/month), including bonuses and other taxable allowances.
Business Owners — Any person carrying on a business, trade, profession or vocation, regardless of profit or loss.
Property Owners — Owners of immovable property with area above 500 sq. yards, or NTN-registered commercial property.
Vehicle Owners — Registered owner of a motor vehicle with engine capacity above 1000cc in their own name.
Bank Account Holders — Anyone holding bank accounts with total annual transactions exceeding PKR 500,000.
Foreign Income Earners — Residents deriving income from abroad, or holding foreign bank accounts or assets.

Section 2 — Documents You Need to Collect

Gather these before you start filing. Missing documents are the #1 cause of delayed returns and errors.

CNIC / NICOP — Your computerised national identity card. Mandatory for all filers.
Salary Slips / Employer Certificate — Annual salary certificate (Form 16) from your employer showing tax deducted.
Bank Statements (All Accounts) — For July 2023 – June 2024, showing interest earned and transactions.
NTN Number — Your 7-digit National Tax Number from FBR, required to log in to the IRIS portal.
Investment Certificates — National Savings, mutual funds, shares, sukuk — for tax credit claims.
Property Documents — Registry, valuation, and rental income details for any property you own or rent.
Vehicle Registration (RC Book) — Current market value of any vehicles you own.
Tax Payment Receipts (CPR) — Any advance tax or WHT paid during the year (challans / payment receipt numbers).

Pro tip: Create a folder named "Tax Documents 2024–25" and scan all documents into it. You'll refer to them repeatedly while filing.

Section 3 — Step 1: Get Your NTN (National Tax Number)

First time filing? You must register for an NTN before anything else. It's free and takes 5–10 minutes online at iris.fbr.gov.pk/registration.

To register you'll need: CNIC number, date of birth, full name (as on CNIC), mobile number, email address, and residential address. Your NTN is generated instantly after OTP verification.

Already have an NTN? Verify it at https://e.fbr.gov.pk/esbn/Verification.aspx.

Section 4 — Step-by-Step Guide: Filing on the FBR IRIS Portal

Follow these 8 steps to file your return.

Login to the FBR IRIS Portal at iris.fbr.gov.pk using your NTN/CNIC and password.
Navigate to "Declaration" → "Income Tax Return" and select the relevant tax year (e.g., Tax Year 2024, covering 1 July 2023 – 30 June 2024).
Fill in your basic personal information. Verify pre-filled details (CNIC, name, address), update your residential address, occupation, and bank account details, and make sure your email/mobile are current since the OTP is sent there.
Enter your income details — the most important section. Depending on your income sources, fill in:
- Salary Income — annual basic pay + allowances + bonuses (from Form-16 / employer certificate)
- Rental Income — total rent received from all properties during the year
- Capital Gains — profit from sale of property, shares, or securities
- Bank Profit / FTR — interest/profit on savings accounts, certificates, etc.
Declare your assets (Wealth Statement). List all assets owned as of June 30, 2024 — immovable property, vehicles, cash, bank balances, investments, jewellery, and foreign assets — plus all liabilities (loans, mortgages). The system auto-calculates your net worth.
Claim tax credits & deductions. This is where you legally reduce your tax payable — most filers miss out on credits they're entitled to. Eligible categories include:
- Life Insurance Premium
- Pension Contributions
- Equity Fund Investment
- Education Expense
- Zakat / Donations
- National Savings Certificates
Verify tax already paid (WHT & Advance Tax). IRIS auto-pulls Withholding Tax (WHT) already deducted from salary, bank profits, mobile recharges, property transactions, and vehicle token tax. Review these carefully and manually add any missed entries with CPR numbers.
Review, verify, submit, and download your acknowledgment. After clicking "Verify" and "Submit," you'll receive an Acknowledgment Number (e.g., TY2024-KHI-00728341), filing date, and your final tax payable/refundable status.

Section 5 — Key Deadlines & Tax Calendar 2024–25

Mark these dates in your calendar. FBR rarely grants extensions — missing deadlines triggers automatic penalties.

Date

Milestone

Notes

July 1, 2024

Tax Year 2024 filing window opens

Covers income from 1 July 2023 – 30 June 2024

July 31, 2024

Withholding tax statements due

Employers file WHT statements; employees receive Form-16

September 30, 2024

Main deadline — individual tax returns

The most critical date of the year

December 31, 2024

Company/corporate returns deadline

For companies with fiscal year ending June 30

After deadline

Penalties & higher WHT rates apply

PKR 1,000/day late fee; remains on "Non-Filer" list (2× higher WHT)

July 1, 2025

Tax Year 2025 filing season opens

Deadline will again be September 30, 2025

Section 6 — Tax Filing Decision Guide

Not sure which route to take? A simple decision flow: if you're a first-time filer, register for an NTN first; if you already have one, log in directly to IRIS and go to Declaration → Income Tax Return to begin your filing.

Section 7 — Penalties for Non-Filing & Late Filing

Understanding the cost of non-compliance helps you weigh whether — and when — to file. Non-filer rates are significantly higher across the board.

Violation / Transaction

Filer Rate

Non-Filer Rate

Impact

Late filing penalty

N/A

PKR 1,000/day

Automatic

WHT on cash banking (>PKR 50K/day)

0.6%

High impact

Tax on immovable property purchase

2.3× higher

Tax on immovable property sale

2× higher

Vehicle token tax (up to 1000cc)

PKR 800

PKR 1,200

50% higher

Prize bond / lottery winnings

15%

25%

Higher WHT

Mobile phone recharge (WHT)

12.5%

15%

Monthly cost

Concealment of income

N/A

100%–200% of tax evaded

Criminal offence

Section 8 — Benefits of Being a Tax Filer

Filing your return isn't just about compliance — it unlocks real financial advantages.

Lower Withholding Tax — Pay up to 50% less WHT on banking transactions, property deals, and vehicle registration.
Cheaper Property Deals — Save 4–7% on buying or selling property (PKR 400,000–700,000 on a PKR 1 crore deal).
Free Banking Transactions — No 0.6% withholding on cash withdrawals above PKR 50,000/day.
Tax Refund Eligibility — Only filers can claim refunds for excess WHT already deducted during the year.
Visa Applications — Many embassies (UK, Schengen, Canada) require tax filing proof as part of visa applications.
Loan & Credit Eligibility — Banks require tax returns for business loans, mortgages, and high-limit credit cards.

Income Tax Slabs — Salaried Individuals FY 2024–25

Annual Taxable Income (PKR)

Tax Rate

Example (PKR 1.2M income)

Up to 600,000

0% — Nil

–

600,001 – 1,200,000

5% of amount exceeding PKR 600K

5% × 600K = PKR 30,000

1,200,001 – 2,200,000

15% of amount exceeding PKR 1.2M + PKR 30K

–

2,200,001 – 3,200,000

25% of amount exceeding PKR 2.2M + PKR 180K

–

3,200,001 – 4,100,000

30% of amount exceeding PKR 3.2M + PKR 430K

–

Above 4,100,000

35% of amount exceeding PKR 4.1M + PKR 700K

–

Note: Super tax may apply on top of standard slab rates for high-income individuals.

Section 9 — Frequently Asked Questions

Can I still file after the September 30 deadline? Yes, you can file a "late return" after September 30, but you'll incur a PKR 1,000/day late filing penalty under Section 182 of the Income Tax Ordinance. FBR can occasionally issue exemptions, but these are rare — file early to avoid penalties.

Do I need to file if I have no income? Generally, no. However, if you own property in your name (above 500 sq. yards), have bank accounts with large transactions, or hold assets above a certain threshold, you may still need to file. Voluntary filing is always beneficial to maintain filer status.

What's the difference between NTN and STRN? NTN (National Tax Number) is your income tax registration number used for filing income tax returns. STRN (Sales Tax Registration Number) is required if you're a business registered for Sales Tax (GST). Individuals typically only need an NTN; businesses may need both.

How do I know my return was successfully filed? After submitting, IRIS generates an Acknowledgment Slip with a unique reference number, plus SMS and email confirmation. Also check the "Active Taxpayer List" (ATL) on FBR's website — your CNIC should appear there within 24–48 hours of filing.

Can someone file my return for me? Yes. Registered tax consultants and income tax practitioners (ITPs) can file on your behalf, typically charging PKR 1,000 to PKR 10,000+ depending on complexity. Make sure they're FBR-registered. For salaried individuals, though, the process is simple enough to do yourself using this guide.

Can I correct a mistake after filing? Yes. You can file a "Revised Return" on IRIS within 5 years of the original filing. Go to Declaration → Income Tax Return → Revised, select the relevant year, make corrections, and resubmit. Honest corrections are welcomed and generally don't trigger penalties.

Ready to File Your Return?

Start now on FBR's official IRIS portal — it's free, secure, and takes as little as 30 minutes for salaried individuals: https://iris.fbr.gov.pk

How to file your income tax return in Pakistan? Complete Guide 2026