Step-by-Step Guide to Filing Tax Returns in Pakistan (2025)
Filing tax returns in Pakistan is more than just a civic duty — it’s a legal obligation that directly impacts your financial credibility and access to services. Whether you’re a salaried professional, freelancer, or business owner, this step-by-step guide will help you confidently file your income tax return using the FBR’s IRIS portal for the 2025 tax year.
Why File Your Tax Returns?
✔ To stay legally compliant under the Income Tax Ordinance, 2001
✔ To appear on the Active Taxpayers List (ATL)
✔ To avoid penalties and higher withholding tax rates
✔ To claim refunds or adjust tax credits
Staying legally compliant under the Income Tax Ordinance and maintaining ATL status are key. Learn more about [income tax filing in Pakistan and its benefits]
Who Needs to File a Return?
| Category | Required to File? |
| Salaried individual (above threshold) | Yes |
| Business owner / freelancer | Yes |
| NTN holder (even with zero income) | Yes |
| Property owners | Yes |
| Overseas Pakistani (with local income) | Yes |
Documents You’ll Need
Before logging in, gather these:
- CNIC (Computerized National Identity Card)
- Salary certificate (for employees)
- Profit & Loss Statement (for businesses)
- Withholding tax certificates (from bank/telcos)
- Rent agreements or property ownership proof
- Investment records
- Zakat/donation receipts
- Bank statements
- Utility bills (for property/business)
When gathering documents like profit and loss statements or NTN info, check our [NTN Registration Guide for Startups in Pakistan]
Step-by-Step: Filing Tax Returns on IRIS Portal
Step 1: Visit FBR’s IRIS Portal
Go to https://iris.fbr.gov.pk/public/txplogin.xhtml
Step 2: Log in with CNIC and Password
Use the credentials provided during your NTN registration.
Forgot your password? Use the “Forgot Password” option on the login screen.
Step 3: Start Your Return
Go to:
→ Declaration > Income Tax Return > Select Tax Year (e.g., 2025)
Step 4: Complete the Required Tabs
| Tab Name | Who Fills This? | What to Include |
| Employment | Salaried Individuals | Employer’s NTN, salary details, tax deducted |
| Business | Freelancers/Businesses | Income, expenses, profit/loss |
| Property | Landlords, property owners | Rent income, property value, taxes paid |
| Capital Gains | Investors | Capital gains/losses from shares, real estate |
| Other Sources | Everyone | Bank interest, foreign income, etc. |
| Tax Credits | Everyone | Zakat, donations, insurance, pension contributions |
| Assets / Liabilities | Individuals & Businesses | Cash, gold, vehicles, property, loans |
Step 5: Validate Withholding Data
IRIS automatically pulls data for:
- Bank transactions
- Telecom usage
- Vehicle registration
- Property purchases
Always cross-check these entries under the “Withholding Data” tab.
Step 6: Validate & Submit
Once all tabs are filled:
- Click “Validate” to check for missing or incorrect fields
- Click “Calculate” to see if you owe tax or are due a refund
- If everything is accurate, click “Submit”
Your return is now officially filed. You will receive an Acknowledgment Receipt (download and save it).
What If You Owe Additional Tax?
If the system shows you owe tax:
- Generate a PSID (Payment Slip ID) from IRIS
- Pay through:
- 1Link-enabled bank (online or branch)
- Mobile banking / Internet banking
- 1Link-enabled bank (online or branch)
How to Make e-Payment – FBR Guide
How to Check Filing Status
You can confirm your filing and ATL status here:
https://fbr.gov.pk/categ/active-taxpayer-list-income-tax/51147/30859/71167
Penalties for non-Filers
| Non-Filing Offense | Penalty Imposed |
| Not filing income tax return | Rs. 40,000–Rs. 50,000 (minimum) |
| Failure to appear on ATL | Higher tax on property, vehicles, banking |
| Falsifying information | Legal prosecution, heavy fines |
Tips for Filing Tax Returns in Pakistan Smoothly
- File before 30th September to avoid penalties
- Save digital & hard copies of your acknowledgment receipt
- Consult a certified tax practitioner if needed
- Use browser on laptop/PC mobile version can be glitchy
FBR Helpline & Complaint Portal
Final Thoughts
Filing your tax return is more than ticking off a legal requirement; it’s about contributing to the country’s financial ecosystem while also securing your economic rights. Whether you’re an employee or entrepreneur, take charge of your tax obligations with confidence and responsibility.
Read [Understanding Taxation in Pakistan: The Complete Overview]
FAQ
Who is required to file a tax return in Pakistan?
Every individual or business earning taxable income must file a return—even if no tax is due.
What is the deadline for filing tax returns in 2025?
For most individuals and companies, the deadline is September 30, 2025, unless extended by FBR.
How do I file my return?
Returns must be filed electronically via the FBR IRIS portal at https://iris.fbr.gov.pk.
What documents do I need?
CNIC/NTN, income details, bank statements, withholding certificates, and expense records (for businesses).
What happens if I don’t file on time?
You may face penalties, lose filer status, and be subject to higher withholding tax rates.