Salaried Tax Filing Guide Pakistan (TY 2025-26)
Salaried filing is the fastest path through IRIS if you have your annual salary certificate ready. Your employer already deducts and reports Section 149 WHT month-by-month; your job on the return is to reconcile that against the actual annual liability and either claim a refund or pay any balance due.
Key rules for salaried employees
The certificate lists total salary, exempt allowances (medical, HRA, conveyance), and total Section 149 WHT deducted for the year. This is the single most important document for your return.
Medical up to 10% of basic, HRA up to statutory cap (45% basic or PKR 400k), conveyance within limits. These stay in gross salary on the return but reduce taxable income before slab tax is applied.
If your total WHT (salary + mobile + banking + vehicle) exceeds your annual tax liability, claim the difference as refund. Each WHT amount needs its underlying certificate as attachment.
Your filing timeline
- AugustRequest annual salary certificate
Ask HR / payroll for the current tax year certificate. It takes 3-7 business days typically. Chase in early September if not received.
- September first weekGather WHT certificates
Bank annual WHT (Section 151, 231A, 236P), telco WHT (Section 236), broker CGT summary (37A), vehicle challan (231B) if any.
- T-7 daysDraft in Easy Tax + refund estimator
Wizard produces the IRIS-coded draft. Refund estimator shows if you're getting money back or owe balance.
- T-3 daysSubmit on IRIS
Two submits - Return + Wealth Statement. Both required.
Tools you'll use
Compare TY 2025-26 vs TY 2026-27 slab impact on your annual salary.
Verify your employer's Section 149 monthly deduction is correct.
Enter salary + all WHT you paid - see refund or balance due before filing.
Complete salaried draft in 20-30 minutes.
Related reading
Frequently asked
- My employer already deducted WHT - do I still need to file?
- Yes. Section 149 WHT is only an advance deduction, not the final tax. Your annual return reconciles what was deducted against your actual annual liability. If you have deductible expenses, credits, or exempt allowances not captured by HR, you may be owed a refund.
- How do I claim a refund on my salaried return?
- Enter every adjustable WHT on IRIS (salary, mobile, banking, vehicle, services). If the total exceeds your annual tax, IRIS shows a refund. Refunds credit to the IBAN on your IRIS profile, typically 60-120 days from filing acceptance.
- What if my employer under-deducted WHT?
- You owe the balance at filing. Generate a PSID on IRIS, pay via bank, enter the CPR back into IRIS. Submit the return. Don't skip the payment - IRIS won't let you submit a return with unpaid tax payable.
- Are bonuses taxed at a different rate?
- No - bonus is salary income taxed at the same slab rates. But because bonus arrives in one month, employers typically deduct at the marginal rate for that single payment - so the WHT on bonus month looks large. It reconciles at year-end.
Ready to file?
The Easy Tax wizard has a dedicated path for salaried employees. 20-30 minutes to a complete IRIS-coded draft.
Start filing wizard