How to File Salary Income Tax Return on FBR IRIS: Step-by-Step Guide

Filing your annual income tax return on the FBR IRIS portal is the only way to obtain and maintain Active Taxpayer List (ATL) status in Pakistan. As an active filer, you enjoy 50% lower withholding taxes on banking cash withdrawals, vehicle registrations, property transactions, and mutual fund gains.

If your primary income comes from employment, filing your salary tax return is straightforward.

Before starting, verify your annual tax deduction using the Techlo.pk Salary Tax Calculator.

Documents Checklist Before Filing

Gather these 4 documents:

1. Employer Tax Certificate (Section 149): Issued by your HR/Finance department detailing your Gross Salary, Exemptions, and Total Tax Deducted.
2. Bank Account Statements: Closing balances as of June 30th for all active bank accounts.
3. Advance Tax Certificates:
   • Annual mobile tax certificate from telecom apps (Jazz, Zong, Telenor, Ufone).
   • Vehicle registration / token tax receipts.
   • Electricity bill tax certificates (if bills are in your name).
4. Asset & Wealth Details: Details of personal cars, properties, cash, gold, and household assets for the Wealth Statement (Section 116).

5-Step Filing Walkthrough on FBR IRIS

Step 1: Login to FBR IRIS

1. Visit the official portal: iris.fbr.gov.pk.
2. Log in using your CNIC (Registration No.) and password.
3. If you do not have an account, click “New Registration” to register with your CNIC and mobile number.

Step 2: Open Salaried Return Form

1. In the top navigation bar, click on Declaration.
2. Under “Returns / Statements”, select “Salary Return for Individuals - Classic” (or Form 114(1) for Salaried Individuals).
3. Select the relevant Tax Year (e.g., 2026).

Step 3: Enter Salary & Withholding Tax

1. Navigate to Employment -> Salary.
2. In the “Pay, Wages or Other Remuneration” field (Code 1000):
   • Enter your Annual Gross Salary.
   • If you have an exempt medical allowance, enter the exempt amount in the “Amount Exempt from Tax” field.
3. Click Calculate at the top right. FBR IRIS will calculate your computed tax based on the official progressive slabs.
4. Navigate to Tax Chargeable / Payments -> Adjustable Tax:
   • Under Section 149 (Salary of Employees) (Code 64010001), enter the exact tax already deducted by your employer.
   • Under Section 236 (Telephone / Mobile), enter advance mobile tax.
   • Click Calculate. If your employer deducted the correct amount, the “Admitted Income Tax” or “Demand / Refund” will balance out.

Step 4: Complete Wealth Statement (Section 116)

Every resident taxpayer must file a wealth statement alongside their return:

1. Under Wealth Statement, declare your personal assets as of June 30th (properties, bank balances, vehicles, jewelry).
2. Enter personal household expenses incurred during the fiscal year.
3. Reconcile net wealth changes: $$\text{Closing Wealth} = \text{Opening Wealth} + \text{Inflows (Salary)} - \text{Outflows (Expenses)}$$

Step 5: Verify PIN & Submit

1. Review all calculations and ensure there is no unexplained discrepancy in the wealth reconciliation.
2. Enter your 4-digit verification PIN.
3. Click Submit. Download your submitted return receipt (Acknowledgment Slip) for your records.

Staying on the Active Taxpayer List (ATL)

Once submitted, your name will be updated on the Active Taxpayer List (ATL) on the subsequent Monday update cycle.

You can verify your status via SMS by sending:

ATL <13-Digit CNIC without dashes> to 9966

To cross-check whether your employer deducted the correct tax amount throughout the year, run your monthly numbers on the Techlo.pk Salary Tax Calculator.