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.
Key dates for Tax Year 2026
| Taxpayer | Original deadline | Current deadline |
|---|---|---|
| Salaried individuals | 30 September 2026 | 15 October 2026 |
| Other individuals (business, freelancers, landlords) | 30 September 2026 | 15 October 2026 |
| Associations of persons (AOPs) | 30 September 2026 | 15 October 2026 |
| Companies with 30 June year-end | 31 December 2026 | 31 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
- Log in to IRIS with your CNIC and password (new users: register first — see our step-by-step guide).
- Open Declaration → Income Tax Return and choose the return for Tax Year 2026.
- 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.
- Complete the wealth statement: assets and liabilities on 30 June 2026 and the reconciliation of your wealth.
- 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.
Deadline questions
What is the last date to file the income tax return for 2026?
Which income does the 2026 return cover?
Will the deadline be extended again?
What happens if I file after 15 October?
Do I need to file if my employer already deducted tax?
Last reviewed: 3 October 2026
Sources
- FBR Circular No. 3 of 2026-27 (30 September 2026), issued under Section 214A
- Radio Pakistan — FBR extends deadline for filing income tax return to 15 October
- Income Tax Ordinance 2001, Sections 118, 182 and 182A
- FBR IRIS portal
Estimates for planning only — not tax or religious advice. See our disclaimer, and tell us if you spot an error.