🇵🇰 Pakistan Income Tax Filing Assistant
Based on Income Tax Ordinance, 2001 — Tax Year 2026
📋
Welcome to Your Tax Filing Assistant
This interactive guide will help you prepare your Income Tax Return under the Income Tax Ordinance, 2001 of Pakistan.
📌 Important Note
This tool provides guidance based on the Income Tax Ordinance, 2001 (as amended). Tax rates and rules are subject to annual Finance Acts. Always verify with the latest Finance Act or consult a tax practitioner for complex situations.
- Personal & Status Information
- Salary & Employment Income
- Business Income
- Property / Rental Income
- Capital Gains & Other Income
- Deductions, Allowances & Tax Credits
- Assets & Reconciliation
- Tax Calculation & Filing Guide
⚠️ Filing Deadline
For individuals, the return filing deadline is typically September 30 of the assessment year. Failure to file may result in penalties and being declared "non-filer" under Section 114B.
👤 Personal Information
Basic details for your tax return (Section 114 - Return of Income)
💰 Your Income Sources
Select all sources of income that apply to you
Heads of Income (Sections 18-44, ITO 2001)
Income is classified under different heads. Select all that apply to your financial situation.
💡 Tip
Even if tax has been deducted at source (withholding tax), you still need to declare all income sources in your return.
💼 Salary & Employment Income
Details under Section 12 — "Salary" includes wages, annuity, pension, perquisites, etc.
Tax Already Deducted (Withholding)
No Salary Income
You indicated no salary income. You can skip this section.
🏪 Business Income
Details under Sections 18 & 20 — Income from Business
Deductible Business Expenses
(Section 20-28 — Allowed deductions)
No Business Income
You indicated no business income. You can skip this section.
🏠 Property / Rental Income
Details under Sections 15-16 — "Income from Property"
📌 Rental Income Rules
Gross rent is taxable. Standard deduction of 50% or actual repairs (whichever is higher) is allowed under Section 15C. Municipal/property taxes paid are also deductible.
No Property Income
You indicated no property/rental income. You can skip this section.
📈 Capital Gains
Details under Section 37 — Capital Gains on disposal of assets
📌 Capital Gains Overview
Capital gains arise from the sale of capital assets such as immovable property, shares, securities, vehicles, jewelry, etc. Different tax rates apply depending on the asset type and holding period.
Immovable Property Capital Gains
(Section 37 — Sale of land/buildings)
⚠️ Tax Rates on Property Capital Gains (approximate)
The tax rate varies based on holding period. Generally: 0-1 year: 15%, 1-2 years: 12.5%, 2-3 years: 10%, 3-4 years: 7.5%, 4-5 years: 5%, 5-6 years: 2.5%, 6+ years: 0%. Verify with current Finance Act.
Shares / Securities Capital Gains
No Capital Gains
You indicated no capital gains. You can skip this section.
🏦 Investment & Other Income
Dividends, profit on debt, foreign income, and other sources
🌍 Foreign Income (Section 111)
If you are a resident of Pakistan, your worldwide income is taxable. Foreign income earned and remitted to Pakistan is included. Foreign tax credit may be available under Section 60.
🌾 Agricultural Income
Agricultural income is exempt from federal income tax under the Constitution of Pakistan (Provincial subject). However, it is considered for determining the applicable tax rate on non-agricultural income if it exceeds a certain threshold.
No Additional Income
You indicated no investment, foreign, agricultural, or other income.
🧾 Deductions & Tax Credits
Reduce your taxable income and tax liability
📊 Deductions from Income (Sections 60-64)
▼
💳 Tax Credits (Sections 62-64, 64A, 64B)
▼
📌 Tax Credits reduce your tax liability (not taxable income)
Enter the investment amount — the credit will be calculated automatically.
🏦 Assets, Liabilities & Expenses
Wealth reconciliation (Statement of Assets & Liabilities)
📌 Why This Matters
Under Section 116, the Commissioner may ask for a wealth statement. The value of assets should reconcile with declared income. Unexplained assets/increases in wealth may be taxed under Section 111 as "unexplained income/assets."
Assets Owned
Liabilities
Personal / Household Expenses
📊 Tax Calculation Summary
Your comprehensive tax computation based on provided information
📝 How to File Your Income Tax Return
Step-by-step guide for filing on IRIS (FBR)
🌐 FBR's IRIS Portal
All income tax returns are filed electronically through FBR's IRIS portal at https://iris.fbr.gov.pk. You need to register/login with your CNIC and NTN.
⚠️ Important Reminders
- File before the deadline (usually September 30 for individuals)
- Keep all supporting documents for at least 6 years (Section 176)
- If you are a salaried individual and not running a business, you may file under the Simplified Return Scheme
- Non-filers face higher withholding tax rates on various transactions
- Penalties for late/non-filing can range from PKR 1,000 to PKR 100,000+
🔴 Penalties (Section 182)
Failure to file return: PKR 1,000 per day of default (capped at various limits). Late filing fees under Section 182 can be substantial.