How to Become a Filer in Pakistan (2026)

What you need before you start

• Your CNIC, and a mobile number and email address registered in your own name.
• Salary certificate / tax deduction certificate from your employer, if salaried.
• Bank statements and the tax deducted on bank profit (banks issue withholding certificates).
• Details of property, vehicles, investments, cash and loans on 30 June for the wealth statement.
• Tax paid elsewhere during the year — vehicle token tax, electricity and phone bills — which counts as advance tax.

Step 1: Register on IRIS

Go to iris.fbr.gov.pk and choose Registration for unregistered person. Enter your CNIC, mobile number and email; FBR sends verification codes to both. Your password and PIN arrive after verification. For individuals, the NTN is your CNIC number.

Step 2: Complete your profile

Add your address, employer or business details, and bank accounts. Salaried people can usually skip the business section.

Step 3: File the income tax return

Under Declaration, open the return for the tax year (the return due now is Tax Year 2026, covering July 2025 – June 2026). Enter your salary, other income, and the tax already deducted from you. IRIS works out the tax payable or refundable. If tax is due, generate a PSID and pay it through your bank's app before submitting.

Step 4: File the wealth statement

List your assets and liabilities as on 30 June and reconcile how your wealth changed during the year (income, expenses, gifts, loans). The wealth statement must be filed with the return.

Step 5: Check the Active Taxpayers List

FBR updates the ATL every Monday. Once your return is in, check by sending ATL <space> 13-digit CNIC to 9966. Banks and property registrars use this list to decide whether to charge you filer or non-filer rates.

What being a filer saves you

Non-filers pay double withholding tax on bank profit (30% instead of 15%), dividends and prize bonds, 0.8% on cash withdrawals above Rs 50,000 a day, and much more on property purchases (10.5% instead of 1.25%). The filer vs non-filer comparison has the full table, and the withholding tax calculator shows the difference on your own amounts.

Staying a filer

ATL status is for one year. You must file every year by the deadline — 15 October 2026 for this year's return — to stay on it. Filing late means paying the ATL surcharge (Rs 25,000 for individuals) to be restored; see late filing penalties.