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How to File Salary Tax in IRIS Pakistan: Employee Guide

Zaffre HRM Team · May 30, 2026

Every salaried Pakistani earning above the basic exemption threshold is required to file an annual income tax return in FBR's IRIS portal. It looks intimidating the first time, but it is straightforward once you know the steps. Here is how to do it for 2026.

Before you start: what to gather

  • Salary tax certificate from your employer (issued at year-end)
  • NTN (your tax registration number)
  • Bank statements for the year
  • Investment statements (mutual funds, shares, savings)
  • Property documents (if you own property)
  • Vehicle registration (if you own vehicles)
  • Donation receipts (for tax credits)
  • Education expenses (for tax credits, where applicable)
  • Insurance premium receipts

Step 1: Log in to IRIS

Visit FBR's IRIS portal. Use your NTN/CNIC + password. If it is your first time, register first. It is done online with CNIC and mobile verification.

Step 2: Select the return type

For salaried persons, choose the salary income tax return. Select the relevant tax year.

Step 3: Personal details

Most fields fill in automatically from your registration. Verify:

  • Name, CNIC, NTN
  • Address, mobile, email
  • Filing status (resident, salaried)

Step 4: Salary income

From your salary tax certificate, enter:

  • Total salary received (gross)
  • Specific allowances (HRA, conveyance, medical, etc.)
  • Bonus, commission, arrears
  • Employer name and NTN

Step 5: Tax already deducted (WHT)

From the salary tax certificate, enter:

  • Total WHT under section 149 deducted
  • Other WHT (on profit on debt, prize bonds, dividend, etc.)

Step 6: Other income

Any income besides salary:

  • Profit on bank deposits
  • Dividend
  • Capital gains on shares / mutual funds
  • Rental income
  • Business / freelance income

Step 7: Tax credits and adjustments

Several tax credits reduce your final tax:

  • Donations to approved charities (within limits)
  • Investment in mutual funds / shares (within limits)
  • Insurance premium (within limits)
  • Education expenses for children (within limits)

Keep supporting documents for each one in case FBR audits you.

Step 8: Wealth statement

This is the section many first-timers find tricky. Declare:

  • Bank balances (year-end)
  • Cash on hand
  • Movable assets (vehicles, jewellery, household items)
  • Immovable assets (property)
  • Investments
  • Liabilities (loans outstanding)

Net wealth = assets minus liabilities. It should reconcile with last year's wealth + income earned this year - expenses (the "wealth reconciliation").

Step 9: Compute and verify

IRIS works out the total tax payable from your entries. Compare it with the WHT already deducted:

  • Tax payable > WHT → additional tax due
  • Tax payable < WHT → refund
  • Tax payable = WHT → nothing due

Step 10: Submit

Once you have checked your entries, submit. IRIS gives you an acknowledgement. Save or print it for your records.

If you owe additional tax

Pay through designated banks via the IRIS-generated challan. The deadline is usually the same as the filing deadline. Late payment attracts a surcharge.

If you have refund due

FBR processes the refund, which can take weeks or months. The refund credits to your registered bank account.

Why filing matters even if no additional tax

  • Active Taxpayer List (ATL) status, which affects WHT rates on payments you receive in future
  • Wealth reconciliation maintained
  • Loan applications often require tax returns
  • Visa applications often require tax returns
  • Property purchase / sale requires ATL status
  • Statutory requirement above threshold

Common first-time filing mistakes

  • Skipping wealth statement → audit risk
  • Forgetting investment income
  • Wealth reconciliation not done → flagged
  • Not keeping supporting documents
  • Filing late → penalty + miss ATL window

When to use a tax practitioner

For simple salary-only returns with standard deductions, self-filing in IRIS works. For:

  • Multiple income sources
  • Capital gains
  • Property transactions
  • Wealth statement reconciliation complexity
  • Business income alongside salary

Use a tax practitioner.

How HR software helps

Zaffre HRM generates the year-end salary tax certificate per employee in the right format. That is the document you base your IRIS filing on. See the FBR WHT guide.

Caveat

Tax filing is your personal legal obligation. This article is general guidance for first-time filers, not tax advice. For specific situations, consult a tax practitioner.