Pakistan Tax Filing Guide 2024/25: How to File FBR Income Tax Return

Filing your income tax return in Pakistan is both a legal obligation and a strategic financial decision. The process is now fully digital through the FBR's IRIS portal, making it possible to file your return from home in under an hour if you have your documents ready. For Tax Year 2024/25, the filing deadline is September 30, 2025, and missing this date can result in penalties and removal from the Active Taxpayer List (ATL).

This step-by-step Pakistan tax filing guide explains how to register on IRIS, the documents you need, how to file an electronic return, and how to claim a tax refund if excess tax was deducted at source. For more tax planning tips, read our Pakistan income tax guide and use our Pakistan income tax calculator to estimate your liability before filing.

Why Filing Your Tax Return Matters

Filing a tax return does more than just satisfy legal requirements. It places you on the FBR's Active Taxpayer List, which halves the withholding tax you pay on banking transactions, property purchases, vehicle registration, and prize bonds. A filer pays 0.6% on bank withdrawals, while a non-filer pays 1.5%. On a PKR 2 million bank transaction, that difference is PKR 18,000.

Other benefits of filing include:

• Eligibility for loans, visas, and government tenders
• Ability to claim tax refunds for excess deductions
• Documentation of income and assets for future transactions
• Protection against FBR penalties and legal notices
• Lower withholding tax on dividends, profit on debt, and mutual funds

Registering on the IRIS Portal

The FBR's IRIS (Integrated Revenue Information System) portal at iris.fbr.gov.pk is the official platform for all income tax, sales tax, and wealth statement activities. To register for the first time:

• Visit iris.fbr.gov.pk and click "Register."
• Enter your CNIC number and create a password.
• Verify your mobile number and email through the OTP sent by FBR.
• Complete the e-enrollment form with your personal and income details.
• Your National Tax Number (NTN) is generated instantly.

If you already have an NTN but lost your IRIS password, use the "Forgot Password" option to reset it via your registered email or mobile number.

Documents Required for Tax Filing

Gather the following documents before you start filing to avoid delays:

• CNIC: Original and scanned copy
• NTN: Already registered through IRIS enrollment
• Salary certificate: Issued by your employer showing gross salary, allowances, and tax deducted at source
• Bank statements: All bank accounts for the full financial year (July to June)
• Proof of deductions: Retirement contributions, charitable donations, Zakat receipts
• Property and vehicle details: For wealth statement completion
• Rent receipts: If claiming housing or rent-related allowances

Step-by-Step Tax Filing Process

For salaried individuals, FBR provides a simplified return form (Form 114(I)) designed for easy completion. The general steps are:

• Log in to IRIS: Access your dashboard at iris.fbr.gov.pk using your NTN or CNIC.
• Select the tax year: Choose Tax Year 2025 (July 2024 – June 2025).
• Open the return form: Click "Declaration," then "Income Tax Return," and select Form 114(I) for salaried individuals.
• Fill personal information: Verify name, CNIC, address, and residency status (183-day rule).
• Enter income details: Declare salary income from employers and income from other sources such as rent, freelancing, or investments.
• Claim deductions and credits: Input allowable deductions such as EOBI, pension contributions, and charitable donations.
• Complete wealth statement: Report assets and liabilities as of June 30, 2025.
• Submit and download acknowledgment: Save your acknowledgment slip immediately after submission.

Your name should appear on the Active Taxpayer List within a week of successful submission. You can confirm this on fbr.gov.pk.

Penalties for Late Filing

FBR enforces strict deadlines to ensure timely tax collection. Late filing penalties include:

• Late fee: PKR 1,000 per day of delay, with a minimum of PKR 10,000
• ATL removal: Delayed filers may be removed from the Active Taxpayer List, triggering higher withholding tax rates
• Loss of credibility: Late returns can affect visa applications, bank loans, and government tenders

Because extensions are not guaranteed, it is best to file before September 30 even if you have no taxable income. Filing a nil return maintains your ATL status and protects you from penalties.

How to Claim a Tax Refund

If the tax deducted at source exceeds your actual tax liability, you are entitled to a refund. To claim a refund through IRIS:

• Log in to your IRIS account.
• Navigate to "Refund" and select "Refund Application."
• Fill in the details of excess tax paid with Computerized Payment Receipt (CPR) references.
• Submit the application and track its status through your dashboard.

Refunds can take anywhere from three months to over a year, depending on case complexity and FBR workload. Having a tax professional handle your refund claim often improves processing speed.

Conclusion

Filing your FBR income tax return on time is one of the easiest ways to reduce your overall tax burden and avoid penalties. The IRIS portal makes the process accessible, and Form 114(I) simplifies filing for salaried individuals. Use our Pakistan income tax calculator to estimate your liability, gather your documents, and file before September 30 to secure your place on the Active Taxpayer List.

Frequently Asked Questions

What is the deadline to file an income tax return in Pakistan for 2024/25?

The deadline to file an income tax return for Tax Year 2024/25 is September 30, 2025. FBR occasionally extends this through official notifications, but always file before the original date to avoid penalties.

How do I register for an NTN online?

You can register for an NTN online through the IRIS portal at iris.fbr.gov.pk. Enter your CNIC, verify your contact details, complete the enrollment form, and your NTN will be generated instantly via SMS and email.

What is Form 114(I) in Pakistan?

Form 114(I) is the simplified electronic income tax return form designed for salaried individuals, pensioners, and others with primarily salary income. It covers income details, deductions, tax credits, and wealth statements.

Can I file a tax return if I have no taxable income?

Yes. Filing a nil return keeps you on the Active Taxpayer List, protects you from non-filer withholding taxes, and maintains your financial standing for loans and property transactions.

What is the penalty for late tax filing in Pakistan?

The penalty for late filing is PKR 1,000 per day of delay, with a minimum of PKR 10,000. Additionally, late filers may be removed from the Active Taxpayer List, exposing them to higher withholding taxes.

How long does a tax refund take in Pakistan?

Refunds typically take 3 to 12 months, depending on the complexity of the case and FBR processing times. You can track your refund status through the IRIS dashboard after submitting your refund application.

What is the difference between eFBR and IRIS?

eFBR was FBR's older portal. IRIS is the current, integrated system that covers income tax returns, sales tax, wealth statements, refunds, and e-payments. For practical purposes, IRIS is the only portal you need today.