Filing your income tax return in Pakistan is now mandatory for salaried individuals, business owners, and freelancers. In 2025, the Federal Board of Revenue (FBR) has made the process fully digital through its IRIS portal. This complete guide walks you through how to file your tax return online step by step.
Who Must File a Tax Return in Pakistan?
- Salaried employees earning above Rs. 600,000 per year
- Business owners and self-employed individuals
- Freelancers earning foreign income
- Property owners receiving rental income
- Individuals with bank accounts showing high transactions
- Anyone who wants to become an Active Taxpayer
Benefits of Filing Tax Return in Pakistan
- Lower withholding tax on banking transactions
- Lower tax on property purchase and sale
- Lower tax on vehicle registration
- Eligibility for government tenders and contracts
- Proof of income for visa applications
- Avoid penalties and legal action by FBR
How to Register on FBR IRIS Portal
- Visit iris.fbr.gov.pk
- Click on Registration for Unregistered Person
- Enter your CNIC number and mobile number
- Receive OTP on your mobile and verify
- Create your username and password
- Your NTN (National Tax Number) will be generated automatically
How to File Income Tax Return Online — Step by Step
- Login to iris.fbr.gov.pk with your NTN and password
- Click on Declaration and then Income Tax Return
- Select the tax year (e.g., 2024-25)
- Fill in your personal information and income details
- Enter salary income from Form 16 issued by your employer
- Add any other income sources: rent, freelancing, business
- Claim deductions: Zakat, donations, life insurance
- Calculate your tax payable or refundable amount
- Submit the return and download the acknowledgement
FBR Tax Return Deadline 2025
The deadline for filing income tax returns for the tax year 2024-25 is September 30, 2025. Late filing attracts a penalty of Rs. 1,000 per day up to a maximum of Rs. 50,000.
Documents Needed for Tax Filing
- CNIC
- Salary certificate or Form 16 from employer
- Bank statements
- Rental income documents
- Property and vehicle details
- Investment and savings details
Active Taxpayer List (ATL)
After filing your return, your name appears on the FBR Active Taxpayer List (ATL). This gives you lower withholding tax rates on all financial transactions. Check ATL status at: fbr.gov.pk/ams/
FAQs
Q: What happens if I don’t file a tax return?
A: You face higher withholding tax on bank transactions, property, and vehicles, plus potential FBR notices and penalties.
Q: Can freelancers file tax returns in Pakistan?
A: Yes. Freelancers earning from foreign platforms like Upwork and Fiverr must register and file returns. They may qualify for a reduced 0.25% tax rate on foreign remittances.
Q: Is there a tax exemption for low income earners?
A: Individuals earning below Rs. 600,000 per year are exempt from income tax but should still file a return to appear on ATL.
Conclusion
Filing your income tax return through FBR IRIS in 2025 is a straightforward process that brings significant financial benefits. Register on IRIS today, file your return before the September deadline, and enjoy lower tax rates as an Active Taxpayer. For more guides, visit PakCitizenGuide.com.
Frequently Asked Questions
How to file income tax return online in Pakistan 2025?
Login to iris.fbr.gov.pk with your NTN, select Income Tax Return for the tax year, fill income details, claim deductions, and submit.
What is the FBR tax return deadline 2025?
The deadline for filing income tax return for tax year 2024-25 is September 30, 2025.
Who must file tax return in Pakistan?
Salaried employees earning above Rs. 600,000/year, business owners, freelancers, and property owners with rental income.


