How to File FBR Income Tax Return Online in Pakistan (2025-26): Step-by-Step Guide for Salaried Individuals & Businesses

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Complete FBR Income Tax Return Filing Guide for Tax Year 2025-26

Filing your annual income tax return with the Federal Board of Revenue (FBR) in Pakistan is legally mandatory under Section 114 of the Income Tax Ordinance, 2001. Becoming an active taxpayer on the Active Taxpayer List (ATL) not only protects you from hefty non-filer withholding taxes but also establishes your financial credibility for bank loans, visa applications, and business growth.

1. Who is Required to File an Income Tax Return in Pakistan?

• Salaried Individuals: Anyone earning an annual salary exceeding Rs. 600,000.
• Business Owners & Sole Proprietors: Any individual running a commercial, retail, or service business.
• Property Owners: Owners of immovable property exceeding 500 sq yards or commercial property.
• Vehicle Owners: Owners of motor vehicles with engine capacity of 1000cc or above.
• Freelancers & IT Exporters: Software developers, digital marketers, and online service providers receiving foreign remittances or local income.

2. Key Documents Required Before Filing

1. CNIC / NTN: Valid 13-digit CNIC and FBR IRIS login details.
2. Salary Certificate (Form 149): Provided by employer showing total taxable salary and tax withheld.
3. Bank Statements: Annual bank account statement (July 1 to June 30).
4. Withholding Tax Certificates: Bank profits, mobile tax, vehicle token tax, and property transaction tax receipts.
5. Asset Details (Wealth Statement): Bank balances, cash in hand, property, vehicles owned as of June 30.

3. Step-by-Step Online Filing Process on FBR IRIS Portal

Step 1: Access the FBR IRIS Portal

Navigate to https://iris.fbr.gov.pk/ and login using your CNIC and password.

Step 2: Open Declaration Form 114(1)

Click on Declaration > 114(1) and select Tax Year 2025-26.

Step 3: Enter Income & Reconcile Withholding Taxes

Fill in Salary (Code 6000), Business Revenue, or Freelance export income (Section 154A). Add all tax credits paid during the year.

Step 4: Fill Wealth Statement (Form 116)

Declare all personal assets and ensure Unreconciled Amount is exactly Rs. 0.

4. Active Filer vs Non-Filer Tax Rate Comparison

5. Penalties for Non-Filing

Failing to file return leads to ATL surcharge penalties, SIM card blocking notices, and non-filer tax rates.

📞 Need Professional Filing Assistance?
Contact AM Tax & Corporate Hub: +92 327 0444011 | www.amtaxhub.com