File TY 2025-26 return by 30 September 2026File
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FBR IRIS Guide

IRIS Filing Walkthrough

Every screen and every field to file your Pakistan tax return for TY 2025-26 on iris.fbr.gov.pk before 30 September 2026. 15 numbered steps, tips on every step, and the exact fields FBR flags most often at submission.

Before you start: have your documents ready - salary certificate, bank WHT certificate, mobile annual summary, broker CGT summary, property challans, PRC for any foreign remittance. Draft your return in the Easy Tax wizard first - 20-30 minutes - then transcribe the values into IRIS field-by-field. Direct IRIS entry cold takes 60+ minutes.
  1. 1

    Open iris.fbr.gov.pk in a browser

    Use Chrome, Edge, or Firefox on desktop - IRIS mobile view drops fields silently on iOS Safari. Bookmark the login page: https://iris.fbr.gov.pk. FBR sometimes serves an IIS certificate warning on outdated browsers; do not proceed if the URL isn't exactly iris.fbr.gov.pk with a valid green padlock.

    Tip: Overnight (midnight to 6 AM PKT) is materially faster than daytime in the last 72 hours before 30 September.
  2. 2

    Login with your CNIC (or NTN for entities) + password

    For individuals, the login user ID is your 13-digit CNIC (no dashes). Companies and AOPs use their 7-digit NTN. If you have never registered, click 'Registration for Unregistered Person' first and complete the registration flow (see /tools/ntn-registration for the exact prep list).

    Tip: Forgot password? Use 'Forgot Password' link - reset OTP goes to the mobile number registered against your CNIC in NADRA's PMD. Wrong SIM = no OTP.
  3. 3

    Select 'Declaration' -> '114(1) Return of Income' for TY 2025-26

    From the left sidebar, click Declaration, then choose 114(1) Return of Income filed voluntarily. Set the tax period to Tax Year 2026 (which covers 1 July 2025 to 30 June 2026 - IRIS labels tax years by the ending calendar year). Click 'Continue' at the bottom.

    Tip: Do NOT pick '114(4)' - that's a return in response to an FBR notice, not a voluntary filing.
  4. 4

    Fill Bio-data & Employer / Business details

    IRIS pre-fills your CNIC, name, address, and email from registration. Verify the employer NTN if salaried (get it from HR). For freelancers and business owners, enter the primary business activity code and address. Blank fields here often cause 'Field Required' errors at submission.

    Tip: Employer NTN is critical for salaried filers - IRIS uses it to pre-fill your Section 149 WHT amount. If wrong, the WHT credit won't reconcile.
  5. 5

    Enter Salary income (Salaried filers)

    Under the 'Salary' section, enter Basic Salary, Allowances (HRA, medical, conveyance - IRIS auto-computes exempt portions), Bonus, and Employer-paid perquisites. The 'Salary WHT under 149' field should match your annual salary certificate. If it doesn't, your employer under-deducted or over-deducted; note the difference for adjustment at year-end.

    Tip: Exempt allowances (medical up to 10% basic, HRA up to statutory cap, conveyance) reduce taxable salary but still show in gross. IRIS calculates the exempt portion automatically.
  6. 6

    Enter Business / Freelance income (if applicable)

    Under 'Business', enter gross receipts and allowed deductions. PSEB-registered freelancers enter foreign-currency export receipts under 'Exports (Section 154A)' - taxed at 0.25% final tax. Non-PSEB freelancers fold receipts into normal business income at slab rates. Attach a receipts + expenses summary as a supporting document.

    Tip: The Section 154A field appears ONLY if your PSEB registration is valid for the tax year. If missing, your PSEB status has lapsed - all receipts fall into business income at slab rates.
  7. 7

    Enter Dividend, Profit on Debt, Capital Gains

    Dividends (Section 150) and profit on debt (Section 151) are final tax - IRIS shows them as informational only, not adding to the slab computation. Capital gains on listed securities (Section 37A) are typically pre-filled by CDC via broker feed; verify against your annual CGT summary. Property CGT (Section 37(1A)) is manually entered.

    Tip: Never move a final-tax income line to the normal-tax section trying to claim WHT credit - the WHT on final tax is not adjustable. Doing so creates an inflated apparent liability.
  8. 8

    Enter Other Income + WHT amounts

    'Adjustable Withholding' section: enter each WHT you paid. Salary 149, mobile 236 (annual certificate from telco), banking 231A / 236P (bank certificate), vehicle 231B (registration challan), services 153, property 236C/K. Each field carries a code - match against your certificates.

    Tip: The 'Other Income' tab is where miscellaneous receipts go - taxable gifts, rental income if under-declared elsewhere, foreign salary. Keep evidence for each.
  9. 9

    Enter Tax Credits (Section 61 / 62 / 63)

    Section 61: donations to approved institutions - enter donation amount, IRIS computes the credit. Section 62: life insurance premium capped at 20% of taxable income. Section 63: VPS contribution capped at 20% of taxable income. Section 60: Zakat paid (deduction, not credit - reduces taxable income before slab math).

    Tip: Bank-deducted Zakat on 1 Ramadan auto-qualifies. Voluntary Zakat outside the compulsory system requires payment evidence (receipts, mosque acknowledgement).
  10. 10

    Complete Wealth Statement (Form 116)

    Every resident individual filing a return MUST submit a wealth statement under Section 116 - no income threshold. Declare assets (cash 7011, bank 7012, gold 7017, vehicles 7018, property 7021-7023, business capital 7030, foreign assets 7041) at year-end values. Declare liabilities under 7051-7059. Personal expenses under 7087 + 7089.

    Tip: Personal expenses are the #1 under-reported field. Rent + utilities + groceries + medical + education + travel + insurance for a middle-income filer is typically PKR 800k-1.5M/year, not the PKR 300k most people declare.
  11. 11

    Reconcile Net Assets (line 703000)

    The Reconciliation section enforces: closing net wealth (7011-7048 minus 7051-7059) = opening net wealth + inflows (7031/7032/7033/7035-7038) - outflows (7089 personal expenses + others). Any 'Unreconciled Amount' on line 703000 above PKR 500k triggers an FBR audit under Section 122(9). Use the Wealth Statement Checker to pre-validate.

    Tip: Fix a gap by adding a legitimate line item (gift received, personal expense, loan repayment) - never by doctoring asset totals.
  12. 12

    Review the Computation of Income & Tax

    Click 'Compute' on the top toolbar. IRIS shows total income, taxable income, slab tax, adjustable WHT credit, tax payable / refundable. Verify against your own draft (Easy Tax wizard output). If there's a materially different tax figure, IRIS is applying either a different slab table (check tax year) or a different final-tax classification for one of your income lines.

    Tip: Screenshot the computation page before submitting. If IRIS submission fails and later needs to be redrafted, your reference numbers are captured.
  13. 13

    Pay any balance due via challan

    If tax is payable, click 'Payment' - IRIS generates a PSID (payment slip ID) that you take to any commercial bank (or pay online via bank app). Get the CPR (Computerised Payment Receipt) after payment. Enter the CPR number back into IRIS under 'Attached CPR' - this closes the payable and marks the return ready for submission.

    Tip: Payment via bank internet banking is fastest. Physical bank visit only if online transfer fails. Payment cutoff for same-day settlement is typically 4 PM at counters.
  14. 14

    Submit the Return + Wealth Statement

    Two separate 'Submit' buttons - one for the Return (114), one for the Wealth Statement (116). Both must be submitted before the 30 September deadline. IRIS confirms with an Acknowledgement Receipt (Form 114A / 116A) - PDF download the receipt and save it. The receipt has a unique acknowledgement number for future reference.

    Tip: If IRIS shows 'Draft' status on either after clicking submit, the submit failed silently - refresh the page, verify, and try again. Do not close the tab thinking it worked.
  15. 15

    Verify ATL status the following Monday

    FBR refreshes the ATL every Monday morning. Send SMS 'ATL <your 13-digit CNIC>' to 9966 - the response tells you your ATL status for the current tax year. If you filed on time (by 30 September 2026) and don't appear the following Monday, contact the FBR helpdesk (051-111-772-772) with your acknowledgement number.

    Tip: Also check on the FBR ATL search utility at e.fbr.gov.pk/atlsearchutility.aspx. The IRIS dashboard also shows ATL status prominently.

Common IRIS submission errors

Reconciliation exceeds threshold

Line 703000 shows a gap above PKR 500k. Fix in the Wealth Statement Checker before returning to IRIS.

Fix
Employer NTN not found

Get the correct NTN from HR (13-digit CNIC for individual employer, 7-digit for company). Wrong NTN = WHT credit doesn't match.

Fix
Section 154A field missing

PSEB registration lapsed or wasn't renewed for TY 2025-26. Verify at pseb.org.pk. All export receipts fall to slab rates otherwise.

Fix
Wealth Statement not submitted

Return and Wealth Statement have separate submit buttons. Both must be submitted before the deadline for the filing to be complete.

Fix

Frequently asked

How long does it take to file a Pakistan tax return on IRIS?
20-30 minutes for a salaried filer with a complete draft ready. 45-60 minutes for a freelancer. 90+ minutes for a business owner with multiple income streams. Add 30-45 minutes if you are entering data cold without a prepared draft. The Easy Tax wizard cuts drafting time to 15-20 minutes.
What documents do I need to file on IRIS?
Salary certificate from employer (for Section 149 WHT), bank statement + WHT certificate (Section 151, 231A, 236P), dividend TDS certificate from CDC / broker (Section 150), mobile bill annual summary (Section 236), broker CGT summary (Section 37A), property WHT challans (Section 236C / 236K), PRC for foreign remittance (Section 111(4)), and CPR receipts for any payments made.
What if IRIS crashes during submission?
Refresh the page - your entered data is auto-saved after each tab. If the return still shows 'Draft', screenshot the state and try 'Submit' again. If FBR portal is genuinely down (banner shown on iris.fbr.gov.pk), take a full-page screenshot including timestamp and email FBR helpdesk (helpline@fbr.gov.pk). This establishes a record if you need to argue for a late-filing extension.
Can I file a NIL return on IRIS?
Yes - the same 114(1) form. Enter zero salary and zero other income; IRIS computes zero tax. Wealth statement is still required with your actual assets and liabilities. Takes 15-20 minutes total. Keeps you on the Active Taxpayer List even at zero income.
Do I need CA to file on IRIS?
No - IRIS is designed for direct filing by individuals. A chartered accountant helps with (a) complex business or capital gains situations, (b) reconciliation gaps FBR has queried, (c) preparing for audit. For standard salaried, freelancer, or NIL returns, self-filing on IRIS is straightforward once you have your documents.
Ready to draft?

Draft in Easy Tax, submit in IRIS

The wizard produces IRIS-coded PDF, CSV, and JSON exports so every value maps to the exact field IRIS expects. Draft offline, then transcribe.

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