Income Tax Return Last Date 2026 in Pakistan: Extended to 31 October

The Federal Board of Revenue (FBR) has extended the deadline for filing income tax returns for Tax Year 2026 to 31 October 2026. This is the second extension this year. The extension was granted under Section 214A of the Income Tax Ordinance, 2001, following requests from trade bodies and tax bar associations, who pointed to the new return forms, additional disclosures and IRIS portal problems.

Deadline Timeline

The extension applies to persons who were required to file by 30 September 2026. Companies with a 30 June year-end generally file by 31 December 2026.

What Happens If You Miss 31 October

Do not assume another extension will come. Missing the deadline can cost you in three ways:

• Penalty. A default surcharge applies under Section 182. Media reports say the penalty for individuals is up to Rs. 25,000, and that the old "late filer" category is being discontinued. Confirm the exact amount with FBR before you rely on it.
• Loss of ATL status. If you are not on the Active Taxpayers' List, you are treated as a non-filer. Reports also indicate higher penalties for restoring ATL status under the Finance Act 2026-27.
• Double withholding tax. Non-ATL persons are generally charged double the filer rate. For example, on Rs. 500,000 of general services, tax withheld is Rs. 35,000 for an ATL payee (7%) and Rs. 70,000 for a non-ATL payee (14%). See your exact rate in our withholding tax calculator.

If you need more time, an individual can apply to the Commissioner under Section 119, but only before the due date. An extension of time to file is not an extension of time to pay any tax due.

How to File Your Return on IRIS

1. Log in to the FBR IRIS portal with your NTN/CNIC and password.
2. Open the Tax Year 2026 income tax return form that matches your income type (salary, business, property).
3. Fill in income, deductions, tax paid and credits (for example, withholding tax shown on salary certificates and bank profit certificates).
4. Complete the wealth statement. This year's forms include wealth reconciliation, so your assets, liabilities and opening balances must match.
5. Pay any balance tax through the PSID challan, then submit the return and save the acknowledgement.

Documents to Keep Ready

• CNIC and NTN login details
• Salary certificate and employer withholding tax certificate
• Bank statements and profit/tax deduction certificates
• Rental agreements and rent receipts (see WHT on rental income)
• Property, vehicle and investment records for the wealth statement
• Last year's return and wealth statement

For a fuller walkthrough, read our income tax return guide.

Frequently Asked Questions

What is the last date to file income tax return 2026 in Pakistan?

For persons who were required to file by 30 September 2026, the deadline has been extended to 31 October 2026. It was first extended to 15 October 2026.

Is the deadline the same for companies?

The extension applies to persons whose return was due on 30 September 2026. Companies with a 30 June year-end generally file by 31 December 2026.

What happens if I miss the deadline?

A default surcharge under Section 182 can apply, and you may be left out of the Active Taxpayers' List (ATL), which means higher withholding tax on your income and transactions. Media reports mention a penalty of up to Rs. 25,000 for individuals. Check the current amount with FBR.

Can I get extra time individually?

An individual can apply to the Commissioner for an extension of time to file under Section 119, but the application must be made before the due date.

How do I check whether I am on the ATL?

FBR publishes the Active Taxpayers' List on its website. Check your status there after you have filed.

Check our tax services or use the free tax tools to estimate your tax.