Personal Identification

Basic identity & FBR registration details — Tax Year 2026 (1 July 2025 – 30 June 2026)

New in 2026: FBR has issued form SRO 835 (1)/2026 requiring detailed financial summaries. Filing opens 1 July 2026. Deadline: 30 September 2026.
Yes – registered on IRIS No – need to register first Not sure
Resident (≥183 days) Non-Resident / Overseas Not sure
New: Your main bank account will be integrated in IRIS for automatic refunds — no need to visit tax office.
Yes – TY2025 Yes – earlier year No – first time

Taxpayer Category & Income Sources

Select your primary category and all applicable income sources

Filing is mandatory even if your employer already deducted tax — failure to file removes you from the Active Taxpayer List (ATL), resulting in higher withholding rates on all transactions.
Salaried Individual Business Owner / Self-Employed Freelancer / IT Export Company / AOP / Firm Pensioner / Retired Student / Unemployed with assets
Salary / Wages Business Income Freelance / IT Export Rental Income (Property) Agricultural Income Capital Gains Dividends Foreign Income Pension Prize / Lottery
You must file even if income is below threshold if any of these apply:
Vehicle above 1000cc Property ≥500 sq yards Bank balance > PKR 1M Professional licence holder Director in a company None of the above
Normal Tax Regime Final Tax Regime Mix of Both Not sure
Salary & business income = Normal. Bank interest, some dividends = Final tax regime.

Salary & Employment Income

For all salaried individuals — complete even if employer deducted tax

New SRO 835 Requirement: You must now provide your employer's name, registration number, and full tax deduction details. The integrated system will automatically cross-check whether your employer deducted and deposited the correct tax. If not, your employer may face liability under Section 161.
Must match exactly with employer's salary certificate.
Medical Allowance House Rent Allowance Conveyance Allowance Bonus Leave Encashment Gratuity / Provident Fund None
Yes – fully deducted Partially deducted No – employer did not deduct
⚠ If employer did not deduct, Section 161 notice may be issued to your employer — coordinate before filing.

Document Upload

Click or drag to upload certificate

PDF, JPG, PNG — from your employer (mandatory)

Property Rental Income

Declare each rental property separately — new SRO 835 requirement

New SRO 835 Requirement: Previously a single entry was acceptable. Now you must list each property individually with address, gross rent received, and deductible expenses.
Property 1

Business, Freelance & Other Income

New requirement: declare payments/receipts with both-side WHT details

New SRO 835 Requirement: You must now declare how much was paid/received in business transactions AND how much tax was deducted on both sides. Failure to withhold will trigger a Section 161 notice. Provide institution-wise details for "Other Income."
Retail / Wholesale IT / Software Services Freelancing (Upwork/Fiverr) Consultancy / Services Manufacturing Construction / Real Estate Medical / Healthcare None
Business Payments – WHT Details ★ New SRO 835
Other Income – Institution-wise ★ New SRO 835
Previously a single "Other Income" entry was accepted. Now each source must be declared separately.

Agricultural Income

New: land details with field numbers and location now required

New SRO 835 Requirement: Previously a single agricultural income entry was sufficient. Now you must provide individual land parcel details including Field / Khasra Number and exact location.
Agricultural Land Parcel 1
Self-owned Leased / Rented Sharecropping (Batai)

Deductions & Tax Credits

Claim every credit you qualify for — these directly reduce your tax liability

Integrated WHT System (New 2026): When you declare a deduction/withholding, the IRIS system will auto-verify against FBR records. Discrepancies will trigger automatic notices.
Check your bank statement for auto-deducted Zakat.
Yes – have receipts No
Withholding Tax Already Paid ★ Integrated Verification

Document Uploads – Deductions

Upload mobile WHT certificate

Obtain from your mobile operator's app / helpline

Upload June or July 2025 bills

Gas, Water & Electricity bills showing WHT deducted

Assets & Wealth Statement

All resident taxpayers must file Wealth Statement (Form 116) — assets as of 30 June 2026

Immovable Properties Owned
Motor Vehicles
Financial Assets & Investments
Stocks Mutual Funds Prize Bonds NSC / Savings NIT Units Crypto Assets Foreign Currency None
None Foreign Bank Account Foreign Property Multiple Foreign Assets
Benami Assets – Assets in Name of Others
Benami Transactions (Prohibition) Act 2017: Declare all assets you own but held in the name of others (wife, husband, children, siblings). Non-disclosure can result in confiscation and criminal proceedings.

Document Uploads – Assets

Upload asset documents / schedules

Property deeds, vehicle registration, bond certificates

Upload supporting documents

Title deeds, registration papers in holder's name

Liabilities & Outstanding Loans

Declare all loans, leases and financial obligations as of 30 June 2026


Document Upload – Liabilities

Upload complete loan schedule / bank statement

Bank loan letters, lease agreements, repayment schedules

Bank Statement & Personal Expenses

FBR cross-matches your declared income with banking activity — reconcile accurately

Expert advice 2026: Have your consultant summarize your bank accounts, separating non-business transactions from business transactions. This is the most critical step to avoid FBR notices and ensure your return is in the "safe zone."
Estimate your total living costs for July 2025 – June 2026.
No travel 1–2 trips 3–5 trips 5+ trips
Tax still due Refund expected Nil balance Need help calculating

Document Upload – Bank Statement
Upload statements for the full period: 1 July 2024 to 30 June 2025. Include all bank accounts (savings, current, business). Your consultant will summarize non-business vs business transactions.

Upload complete bank statements (1 Jul 2024 – 30 Jun 2025)

PDF / Excel from online banking. Include ALL accounts.

Review & Summary

Pre-filing checklist — verify everything before submitting on FBR IRIS

Important 2026 advice: Hire a professional consultant who has equal command of both tax law and financial matters. This year, filing complexity has doubled due to SRO 835. Provide your data to your consultant immediately after 30 June 2026.
Document Checklist
New SRO 835 Requirements – Your Checklist
Employer details: Name, NTN & WHT amounts per employer
Property-wise rental: Each property declared separately with expenses
Institution-wise other income: Bank / platform name + WHT for each
Agricultural land details: Khasra number + location for each parcel
Business payments: Both-side WHT declared (payer & payee)
Main bank IBAN: Integrated for automatic refunds — no tax office visit
Filing Details
Self-file on IRIS Tax consultant Tax Asaan app Not decided yet