Income Tax Return Filing Guide Pakistan 2026 (Salaried & Business) | SRO 1495(I) Updated
Complete tutorial for filing annual income tax returns in Pakistan for Tax Year 2026 on FBR Iris. Updated for SRO 1495(I)/2026 Second Schedule amendments (Part-II-ZE to ZH) and 30 September deadline.
Written by:Usman Ali Raza·Reviewed by:Editorial Review Board
How to Check or Verify: Income Tax Return Filing Guide Pakistan 2026 (Salaried & Business) | SRO 1495(I) Updated
To file your annual income tax return in Pakistan for Tax Year 2026, log in to FBR Iris (iris.fbr.gov.pk) under the updated Second Schedule framework (SRO 1495(I)/2026 Parts ZE-ZH), select Declaration Form 114(1), input your gross salary or turnover, adjust withholding taxes (mobile, vehicle, bank), reconcile Wealth Statement 116 to exactly 0.00, and submit with your 4-digit PIN before September 30, 2026.
Official Document Reference Mockup
Official Fee Schedule & Delivery Ledger (2026)
Verified government rates and turnaround timeframes across processing tiers
| Service Type / Document | Normal | Urgent | Executive / Fast | Validity / Period |
|---|---|---|---|---|
Salaried Income Tax Return Submission (Part-II-ZE) | 100% FREE (Govt) | Immediate Acknowledgement | FBR Iris 2.0 | Tax Year 2026 |
Business Tax Return Assessment (Part-II-ZG) | Self-Assessment (Sec 120) | Instant CPR Generation | FBR Verified | Annual |
Step-by-Step Application Process
Official step sequence under 2026 civic regulations
Log in to Iris 2.0 with CNIC & Password
Visit iris.fbr.gov.pk and enter your 13-digit CNIC and password. Ensure your active profile data matches your current mobile and email.
Select Declaration Form 114(1) (Revised Schedule)
Under Declaration, open Form 114(1) for Tax Year 2026 (incorporating SRO 1495(I)/2026 Part-II-ZE for salaried persons or Part-II-ZG for business).
Enter Gross Salary & Employer Deductions (Sec 149)
Enter total annual gross salary (July 1 to June 30) under Code 1000, and enter employer tax withheld under Section 149 from your Salary Tax Certificate.
Claim Adjustable Withholding Taxes (Sec 236, 234)
Enter advance taxes deducted on mobile phone top-ups (Sec 236), vehicle token taxes (Sec 234), and banking transactions to reduce payable tax.
Reconcile Wealth Statement (Section 116)
Declare opening assets, household expenses, and closing assets as of 30 June. Verify 'Unreconciled Amount' is exactly 0.00 and submit with 4-digit PIN before September 30.
Detailed Guide & Verified Procedures
The Federal Board of Revenue (FBR) regulates annual income tax return submissions for salaried employees, business individuals, and association of persons (AOPs) through the unified IRIS 2.0 digital portal.
⚠️ CRITICAL STATUTORY UPDATE: S.R.O. 1495(I)/2026 (September 2, 2026)
The Federal Board of Revenue notified S.R.O. 1495(I)/2026 on September 2, 2026, introducing last-minute statutory amendments to the Income Tax Rules, 2002 just weeks before the 30 September 2026 deadline. The notification inserts four new parts into the Second Schedule following Part-II-ZD:
- Part-II-ZE: Electronic Return of Income for Salaried Individuals (Form 114)
- Part-II-ZF: Electronic Return of Income for Association of Persons (AOP)
- Part-II-ZG: Electronic Return of Income for Business Individuals & Manufacturers
- Part-II-ZH: Additional Schedules, Minimum Tax & Transitional Disclosures
*If your IRIS 2.0 portal displays updated sub-schedules or restructured fields under Declaration Form 114, these reflect this September 2026 gazette amendment. Do not be alarmed if specific field headings differ slightly from older video tutorials.*
Salaried Income Tax Slabs (Enacted Finance Act Rates)
Under the prevailing statutory provisions for salaried individuals (where salary income constitutes more than 50% of total taxable income):
| Annual Taxable Salary (PKR) | Tax Rate Applicable | Fixed Base Tax |
|---|---|---|
| Up to PKR 600,000 (Up to 50k/mo) | 0% (Exempt) | PKR 0 |
| PKR 600,001 to 1,200,000 (50k – 100k/mo) | 1% of amount exceeding 600,000 | PKR 0 |
| PKR 1,200,001 to 2,200,000 (100k – 183.3k/mo) | 11% of amount exceeding 1,200,000 | PKR 6,000 |
| PKR 2,200,001 to 3,200,000 (183.3k – 266.7k/mo) | 20% of amount exceeding 2,200,000 | PKR 116,000 |
| PKR 3,200,001 to 4,100,000 (266.7k – 341.7k/mo) | 25% of amount exceeding 3,200,000 | PKR 316,000 |
| PKR 4,100,001 to 5,600,000 (341.7k – 466.7k/mo) | 29% of amount exceeding 4,100,000 | PKR 541,000 |
| PKR 5,600,001 to 7,000,000 (466.7k – 583.3k/mo) | 32% of amount exceeding 5,600,000 | PKR 976,000 |
| Above PKR 7,000,000 (> 583.3k/mo) | 35% of amount exceeding 7,000,000 | PKR 1,424,000 |
Essential Return Filing Steps on IRIS 2.0
- Access FBR IRIS: Login at
iris.fbr.gov.pkusing your 13-digit CNIC and password. - Select Declaration Form 114(1): Choose Tax Year 2026. The system maps your return to the revised Second Schedule (Part-II-ZE for salaried individuals).
- Declare Tax Deductions (Section 149): Enter total tax withheld by your employer as shown on your annual Salary Tax Certificate.
- Claim Adjustable Withholding Taxes: Enter mobile bill tax (Section 236), vehicle token tax (Section 234), and banking deductions under the updated sub-schedules.
- Reconcile Wealth Statement (Section 116): Input your opening assets, annual household expenses, new asset acquisitions, and ensure "Unreconciled Amount" equals exactly 0.00.
- Submit with 4-Digit PIN before 30 September: Finalize submission to secure or retain your active status on the Active Taxpayer List (ATL) and avoid late surcharges under Section 182A.
Filing Deadline Notice: 30 September 2026 Under Section 118 of the Income Tax Ordinance 2001, the statutory deadline for salaried individuals, business proprietors, and AOPs is 30 September 2026. Filing on time guarantees zero late surcharges and uninterrupted banking and mobile SIM connectivity.
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Frequently Asked Questions (Citizen Guidance)
Verified legal, operational & portal clarifications
FBR issued SRO 1495(I)/2026 on September 2, 2026, amending the Second Schedule to the Income Tax Rules 2002 by introducing Parts II-ZE (Salaried Individuals), II-ZF (AOPs), II-ZG (Business Individuals), and II-ZH (Transitional Disclosures). This updated electronic return formats for Tax Year 2026 in IRIS.
Prerequisite & Related Civic Services
Civic documents and portals citizens frequently require alongside this process
Withholding Tax Rates 2026: Filer vs Non-Filer Comparison
In Pakistan's 2026 tax framework, active filers enjoy significantly lower withholding tax rates compared to non-filers. For example, property purchase tax (Sec 236K) is 3% for filers vs up to 12%-15% for non-filers, bank cash withdrawals are 0% for filers vs 0.9% for non-filers, and vehicle registration taxes are doubled for non-filers.
Property Tax Calculator Pakistan 2026 – Urban Property Slabs
Urban Immovable Property Tax (UIPT) in Pakistan is levied annually by provincial Excise, Taxation & Narcotics Control departments based on covered area and annual rental value (ARV). In Punjab, residential houses up to 5 Marla (Category A/B/C/D ratings) are 100% exempt from property tax, while properties above 5 Marla pay tiered rates calculated on square footage.
SECP Company Registration Online 2026 – eZfile Portal Guide
To register a Private Limited (Pvt Ltd), Single Member Company (SMC), or LLP in Pakistan, use the Securities and Exchange Commission of Pakistan (SECP) eZfile portal (ezfile.secp.gov.pk). The integrated digital workflow combines name reservation, user registration, incorporation filing, and automated FBR NTN generation within 4 hours to 1 working day.
NTN Registration Online Pakistan 2026 – FBR Iris Step-by-Step
To register for a National Tax Number (NTN) online in Pakistan, visit the official Federal Board of Revenue (FBR) Iris portal at iris.fbr.gov.pk. Individual Pakistani citizens automatically use their 13-digit CNIC as their NTN after completing the 'Registration for Unregistered Person' form with their mobile number, email, and residential electricity meter reference number.
FBR Filer Status Check by CNIC 2026: ATL Inquiry & Filer vs Non-Filer Tax Rates
To check your FBR active filer status in 2026, visit fbr.gov.pk under 'Active Taxpayer List (Income Tax)' or SMS 'ATL [13-digit CNIC]' to 9966. Being an Active Filer grants massive tax savings: 0% tax on cash withdrawals (vs 0.6%-0.9% for non-filers), 15% tax on bank profits (vs 30%-35%), 1.5%-3% advance tax on buying property under Sec 236K (vs 10.5%-18.5% for non-filers), and significantly lower vehicle registration taxes.
How to Become a Tax Filer in Pakistan (2026 Iris Complete Guide)
To become a tax filer in Pakistan in 2026, register on FBR Iris (iris.fbr.gov.pk) with your CNIC, fill out the Annual Income Tax Return Form 114(1) declaring your annual income and deductible taxes, complete Wealth Statement Form 116, and submit with your 4-digit verification PIN to be placed on the Active Taxpayer List (ATL).
FBR POS Invoicing & Digital Tax Receipt Verification Guide
FBR POS Invoicing mandates tier-1 retail stores and restaurants in Pakistan to issue digital, barcode-enabled receipts integrated directly with the FBR tax network. Shoppers can verify receipt barcodes using the FBR Tax Asaan mobile app to enter the monthly lucky draw with cash prizes up to PKR 1,000,000.
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