Every resident individual, AOP, salaried employee, and freelancer earning above PKR 600,000 must file a TY 2025-26 return by 30 September 2026. Missing the date drops you off the Active Taxpayer List and doubles your WHT on every transaction for the next year. This page has your countdown, the penalty schedule, and a T-14 day plan.
What to do this week, next week, and on deadline day. Reverse- engineered from the last three filing seasons.
Salary certificate from HR, bank WHT certificate, dividend TDS certificate, PRC for foreign remittance, broker CGT summary, property WHT challans. Your NTN is your CNIC if individual; company NTN if you're filing for an entity.
Use the Easy Tax wizard - salaried filers finish in 20-30 minutes, freelancers in 45-60 minutes. Everything stays in your browser (localStorage). No CNIC or bank data is transmitted anywhere.
The single most-missed step. Closing net worth minus opening net worth must equal inflows minus outflows. Use the Wealth Statement Checker to spot gaps before IRIS does.
Log into iris.fbr.gov.pk, open the return for TY 2025-26, and enter the values from your Easy Tax draft. IRIS gets slow in the last 72 hours - budget 90 minutes for entry + verification.
Both must be submitted, not just saved. IRIS confirms with an Acknowledgement Receipt (Form 114A) - save the PDF. Verify you're on the ATL the following Monday.
FBR refreshes the ATL every Monday morning. Check via SMS to 9966 ('ATL <13-digit CNIC>') or on the FBR ATL search utility. If you filed on time and don't appear the following Monday, contact the FBR helpdesk immediately.
The penalty scales linearly by day - but the ATL consequences dominate the true cost. A single high-value non-filer transaction (property purchase, vehicle registration) usually costs more than the Section 182 penalty itself.
| Days late | Section 182 penalty | ATL consequence |
|---|---|---|
| 1-30 days late | PKR 40,000 minimum, up to 3% of tax payable | Off ATL until filed + PKR 1,000 surcharge paid |
| 31-90 days late | 3-9% of tax payable (0.1% per day) | Off ATL. Every WHT paid in this window is at non-filer rates. |
| 91-180 days late | 9-18% of tax payable | Off ATL. High-value non-filer WHT (property, vehicle) becomes very expensive. |
| 180+ days late | 18-50% of tax payable (capped at 50%) | Off ATL for the remainder of the ATL year (July-June). |
The four calculators most-used by last-week filers.
12-step draft return generator. 20-30 minutes for salaried, 45-60 for freelancers. Exports to IRIS-coded PDF/CSV/JSON.
Balance opening + closing net worth against inflows and outflows. Catches the most-missed IRIS validation before you hit submit.
Enter salary + every WHT you paid (Section 149, 236, 231A, 231B). See your estimated refund or balance due before filing.
Verify you're currently on the Active Taxpayer List. Routes you to FBR's own SMS 9966 gateway - your CNIC never leaves the browser.