Filing basics for salaried people

This page is a map, not a filing kit. Due dates, forms, and IRIS screens change. Use it to know which questions to ask, then confirm the current process on fbr.gov.pk and the IRIS portal.

The tax year is not the calendar year

Pakistan’s tax year for these slabs runs 1 July to 30 June. FY 2025-26 is Tax Year 2026. Your employer withholds across that year. A return, when required, talks about that same twelve-month window, not January to December.

Withholding already happened

If you have one employer and no other taxable income, section 149 deductions may already cover most or all of the annual tax. Filing can still matter: it can put you on the Active Taxpayer List, let you claim a refund if too much was withheld, or report other income the employer never saw (profit on debt, property, a second job).

IRIS is the filing door

Individual returns are filed electronically through FBR’s IRIS system after you register with a CNIC. You will typically need employer tax certificates, bank details, and a picture of other income and assets if the form asks for them. PkTaxPay cannot log in, prefill, or submit anything. There is no backend.

ATL is not a slab

The Active Taxpayer List is FBR’s roster of people who filed (or are otherwise treated as filers) for the relevant year. Being on it can change withholding on later transactions. Missing a return can be expensive in ways that never show up in a salary-slab table. Check current ATL rules rather than relying on last year’s hallway advice.

When you should stop and get help

Multiple employers, a mid-year exit from Pakistan, foreign salary, director fees, share options, or a large bonus all break the “one package, twelve months” story. So do claims for exemptions and tax credits. A practitioner or your employer’s tax desk should rebuild the computation from primary documents. This website will not.