Last updated: 18 October 2026
If you work for a salary in Pakistan, your employer may already deduct income tax every month. Many people think this means they do not need to do anything else. In most cases it does not work that way: the tax your employer deducts is one thing, and filing your own income tax return is another. This guide explains how a salaried person files an income tax return in Pakistan, step by step, using what FBR publishes on its own website.
The deadline for Tax Year 2026 returns has been extended to 31 October 2026 for persons who were required to file by 30 September. Deadlines can change, so please confirm the current date on fbr.gov.pk.
Why a salaried person should file a return
Filing a return is how you get on the Active Taxpayer List (ATL). People on the ATL pay lower withholding tax on many bank, property and vehicle transactions than people who are not on it. Whether you are legally required to file depends on your income and your situation, and the rules change with each Finance Act, so check the latest position on fbr.gov.pk if you are unsure.
Which form should a salaried person use?
FBR provides a simpler Declaration form 114(I) for salaried persons. According to FBR, it can be used by persons who earn income only from salary and other sources, where salary is more than 50% of their total income. If you also have business income, you will need the normal return instead.
What to keep ready before you start
- Your CNIC and your IRIS login details (if you are not registered yet, see NTN registration documents for individuals in Pakistan)
- Your salary certificate or tax deduction certificate from your employer for the tax year
- Bank statements and details of any tax deducted by the bank
- Details of your assets and liabilities for the Wealth Statement, such as property, vehicles, bank balances and loans
- Last year’s return and Wealth Statement, if you filed one
How to file your income tax return as a salaried person
- Register on IRIS if you have not already. Individuals can register online. Your CNIC works as your NTN.
- Log in to the FBR IRIS portal at iris.fbr.gov.pk with your CNIC and password.
- Start your return for Tax Year 2026 from the Declaration or return options in your dashboard and select the correct form, which for most salaried persons is Declaration form 114(I). Menu names can change, so follow the labels shown on your screen.
- Enter your salary and the tax already deducted using your salary certificate, so that the figures match your employer’s records.
- Complete the Wealth Statement. FBR requires both the Return of Income and the Wealth Statement. Your wealth must reconcile with your income and expenses, otherwise IRIS will not let you submit.
- Pay any tax due and submit. FBR confirms a successful submission when both forms have moved from the Draft folder to Completed Task. Save the acknowledgement for your records.
FBR’s own explanation is on its File Income Tax Return page.
Common mistakes salaried persons make
- Thinking the tax deducted by the employer replaces filing a return
- Choosing the wrong form when there is also business or other income
- Entering salary or tax deducted figures that do not match the salary certificate
- Leaving the Wealth Statement unreconciled, which blocks submission
- Stopping after the return and forgetting that both forms must show as completed
- Waiting for the last day, when the portal can be slow
How much tax does a salaried person pay?
Salary tax is calculated on slab rates set by the Finance Act, and these rates can change from one tax year to the next. For the current rates, use FBR’s official rate card on fbr.gov.pk rather than an old table from a blog. Your employer’s deduction during the year and your return should end up matching.
What if you miss the deadline?
You can still file, but you may face a penalty and an ATL surcharge. Read what late filing costs in Pakistan before you decide.
After filing: check that you are on the ATL
Once your return is processed, confirm your status with our guide to checking your ATL status in Pakistan. For a general overview that also covers business owners and freelancers, see how to file an income tax return in Pakistan.
Frequently asked questions
How do I file an income tax return as a salaried person in Pakistan?
Log in to the FBR IRIS portal, select Declaration form 114(I) if your salary is more than 50% of your income, enter your salary and tax deducted, complete the Wealth Statement, and submit.
What is the last date to file the FBR tax return in 2026?
FBR has extended the Tax Year 2026 deadline to 31 October 2026 for persons who were required to file by 30 September. Confirm the current date on fbr.gov.pk, as FBR can extend dates again.
Do I need a Wealth Statement as a salaried person?
Yes. FBR says an online return is complete only when both the Return of Income and the Wealth Statement are submitted, and the Wealth Statement has to reconcile.
Is the tax deducted by my employer enough?
The employer’s deduction counts as tax already paid, but it does not replace your return. You file the return to report your income and to be listed on the ATL.
Can I file my return online myself?
Yes. Individuals can register and file online through IRIS. If your income is simple and your documents are ready, many salaried people file without help. If you have several income sources or are unsure about the Wealth Statement, professional help can save time and reduce errors.
Need help filing your salaried return?
If you would like your return prepared correctly and checked before submission, see our FBR income tax return filing service. I prepare and file returns, starting at Rs 1,000 for simple cases, and show you the figures before anything is submitted. You can also contact me or message me on WhatsApp at +92 321 6090728.
This guide is for general information, not tax advice for your personal case. Rules, rates and deadlines are set by FBR and can change. Please confirm the latest position on fbr.gov.pk.
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