Deadline extended · Tax Year 2026

Tax Return Last Date 2026: Extended to 15 October

FBR has moved the deadline for Tax Year 2026 income tax returns from 30 September to 15 October 2026 for individuals and AOPs.

Last date: 15 October 2026 for Tax Year 2026 returns of salaried people, other individuals and AOPs. Companies with a June year-end: 31 December 2026.

Key dates for Tax Year 2026

TaxpayerOriginal deadlineCurrent deadline
Salaried individuals30 September 202615 October 2026
Other individuals (business, freelancers, landlords)30 September 202615 October 2026
Associations of persons (AOPs)30 September 202615 October 2026
Companies with 30 June year-end31 December 202631 December 2026

FBR announced the extension on 30 September 2026 through Circular No. 3 of 2026-27, after requests from trade bodies and tax bar associations. It applies to everyone whose return was due on 30 September.

Which year's return is this?

The return due now is for Tax Year 2026 — income earned between 1 July 2025 and 30 June 2026. It uses the 2025-26 slabs (1%, 11%, 23%, 30% and 35% for salaried individuals). The new 2026-27 slabs apply to next year's return, due in 2027. You can check last year's figure in the income tax calculator by choosing 2025-26.

Who must file

  • Anyone whose taxable income for the year was above Rs 600,000.
  • Anyone registered for income tax, or who owns a motor vehicle above 1000cc or immovable property above the prescribed size, among other conditions in Section 114.
  • Anyone who wants to be on the Active Taxpayers List — even with income below the limit, filing gives you filer rates on bank profit, property and other transactions.

How to file before the deadline

  1. Log in to IRIS with your CNIC and password (new users: register first — see our step-by-step guide).
  2. Open Declaration → Income Tax Return and choose the return for Tax Year 2026.
  3. Enter your salary and tax deducted (from your employer's certificate), other income, and tax already paid on bank profit, vehicles, phone bills and so on.
  4. Complete the wealth statement: assets and liabilities on 30 June 2026 and the reconciliation of your wealth.
  5. Pay any tax due through a PSID, then submit the return and the wealth statement.

If you miss 15 October

Late returns attract a penalty under Section 182, and you won't appear on the Active Taxpayers List until you pay the ATL surcharge — raised to Rs 25,000 for individuals (Rs 50,000 for AOPs, Rs 100,000 for companies) by the Finance Act 2026. Our late filing guide explains the costs and steps.

FAQ

Deadline questions

What is the last date to file the income tax return for 2026?
15 October 2026. FBR extended the original 30 September 2026 deadline for Tax Year 2026 returns of salaried and other individuals and associations of persons (AOPs). Companies with a 30 June year-end have until 31 December 2026.
Which income does the 2026 return cover?
Tax Year 2026 covers income earned from 1 July 2025 to 30 June 2026. It uses the 2025-26 slabs, not the new 2026-27 slabs.
Will the deadline be extended again?
There is no guarantee. FBR has refused extensions in some past years, so treat 15 October as final and file early — the IRIS portal is often slow in the last few days.
What happens if I file after 15 October?
You can still file, but you face a late-filing penalty under Section 182 and you won't appear on the Active Taxpayers List until you also pay the ATL surcharge — Rs 25,000 for individuals from Tax Year 2026 onward.
Do I need to file if my employer already deducted tax?
Yes, if your taxable income is above Rs 600,000 or you meet other filing conditions (for example owning a vehicle above 1000cc or property of a certain size). Filing also keeps you on the ATL, which lowers the withholding tax you pay on many transactions.

Last reviewed: 3 October 2026

Sources

Estimates for planning only — not tax or religious advice. See our disclaimer, and tell us if you spot an error.