Filing your income tax return is now a legal requirement for all salaried individuals in Pakistan earning above the taxable limit. For Tax Year 2026, the FBR has continued using the IRIS 2.0 system, which makes it easier to declare salary income, claim tax credits, and verify tax deductions already paid through your employer. So this guide will teach you how to file tax return for salary person in 2026.
This guide explains every part of the tax-filing process for a salaried person, including documents needed, the salary tax rates for 2026, step-by-step filing flow inside IRIS, and how to ensure your name appears on the Active Taxpayers List (ATL).
Who Must File Tax Return in 2026?
Any person receiving salary income, whether from government, private, semi-government, or corporate organisations, must submit:
- Income Tax Return (Salary Only / Salary + Other Sources)
- Wealth Statement and Wealth Reconciliation
Even if tax is already deducted by your employer, filing the return is compulsory to remain an Active Taxpayer.
Learn how you can register NTN for different categories in 2026.
Documents Required for Filing Salary Return (2026)
Before you start filing, keep the following documents ready:
1. Salary Certificate for FY 2025–26
Ask your employer for a signed salary certificate. It contains:
- Gross salary
- Allowances
- Tax deducted under section 149
- Taxable salary
- Fund contributions (GPF/EPF)
2. Bank Statement (Optional but Helpful)
It helps in declaring profit on bank deposits or evidence of allowances.
3. Deduction and Investment Proofs
Such as:
- Payments eligible for tax credit (Zakat, Mutual Funds, Life Insurance, etc.)
- Details of taxes paid on electricity, mobile, car, property
4. Personal Details
You also need your personal details like:
- CNIC
- Email & phone registered on IRIS
- NTN (auto-generated from CNIC)
5. Last Year’s Wealth Reconciliation
If you filed last year’s return, keep your closing wealth for smooth reconciliation.
Salary Tax Slabs for 2026 (For Salaried Individuals)
Below are the official salary tax slabs for Tax Year 2026 (Government & Private Salaried Individuals):
| Taxable Income | Tax Rate in Budget 2025-26 |
|---|---|
| Up to Rs. 600,000 | 0 |
| Rs. 600,001 – Rs. 1,200,000 | 2.5% of the amount exceeding Rs. 600,000. |
| Rs. 1,200,001 – Rs. 2,200,000 | Rs. 6,000/- + 11% of the amount exceeding Rs. 1,200,000/- |
| Rs. 2,200,001 – Rs. 3,200,000 | Rs. 116,000 + 23% of the amount exceeding Rs. 2,200,000. |
| Rs. 3,200,001 – Rs. 4,100,000 | Rs. 346,000 + 30% of the amount exceeding Rs. 3,200,000. |
| Above Rs. 4,100,000 | Rs. 616,000 + 35% of the amount exceeding Rs. 4,100,000. |
These slabs help you cross-check if your employer deducted the correct tax during the year.
You can refer to our Salary Tax Calculator to get the exact tax rates for your salary.
How to File Tax Return for Salary Person in 2026 — Complete Steps
Step 1. Login to FBR IRIS
Visit the IRIS portal and log in using your CNIC and password. If you forgot the password, use the “Forgot Password” option and reset via email/SMS.
Step 2. Start a New Income Tax Return (Tax Year 2026)
Inside the dashboard:
- Go to Declaration
- Select Income Tax Return
- Choose Period: 2026
- Click Start
IRIS will now open the full return with Salary + Other Heads.
Step 3. Fill the Salary Section
Open the Salary tab and enter details exactly as shown in your salary certificate:
- Total gross salary
- Allowances
- Taxable salary
- Tax deducted under section 149
- Employer NTN (optional but recommended)
IRIS automatically calculates payable tax based on salary slabs.
Step 4. Declare Income from Other Sources (If Applicable)
If you earned income other than salary, declare it here, such as:
- Profit on bank deposits
- Rental income
- Freelancing income
- Capital gain or loss
- Dividends or bonus shares
Fill only if applicable. If not, leave blank.
Step 5. Add Tax Deductions (Already Paid)
Open the Tax Paid tab and check if withholding taxes are automatically imported:
- Mobile tax (641B)
- Electricity tax (640A)
- Vehicle token tax
- ATM tax (236P)
- Bank withdrawal tax (236P/A)
If not imported, you may enter them manually using your bank statement or utility bills.
Step 6. Claim Tax Credits
If you invested in approved schemes, declare them in Tax Credits:
- Mutual funds
- Pension funds (VPS)
- Zakat
- Life insurance premium
- Education expenses of children (where allowed)
IRIS reduces tax payable depending on these entries.
Fill Wealth Statement (Mandatory)
The wealth statement consists of three main parts:
a. Assets
Enter your assets as of 30 June 2026:
- Cash
- Bank balances
- Jewelry
- Vehicles
- Plot/home
- Business capital (if any)
b. Liabilities
Include:
- Loan
- Credit card outstanding
- Payables
c. Reconciliation
IRIS automatically generates:
- Opening wealth
- Income during the year
- Expenses
- Closing wealth
Ensure closing wealth = assets – liabilities.
If the difference is more than the allowed limit, IRIS will show an error.
Generate Computation
Go to Computation and generate the Tax Calculation Sheet.
This page shows:
- Your total taxable salary
- Already paid tax
- Refund (if any)
- Tax payable (if any)
- Final tax liability or refund claim
Verify the numbers with your salary certificate.
Submit Return
After verification:
- Click Verify
- Then Submit Return
- Submit the Wealth Statement as well
Your return will be submitted successfully when both are verified.
How to Confirm Your Return is Successfully Filed
Inside IRIS:
- Open My Inboxes → Filed
- Check the return acknowledgment
- Ensure you see forms:
– 114(1) Income Tax Return
– 116(1) Wealth Statement
Your name will appear in the Active Taxpayers List (ATL) after FBR’s weekly update.
Refund Process for Salary Person (If Extra Tax Was Deducted)
If your employer deducted more tax than required, IRIS will show Refund Generated.
FBR usually processes refunds through:
- Refund Adjustment Order (RAO)
- Direct bank credit (rare but possible)
Make sure your IBAN is correct in your profile.
Common Filing Mistakes to Avoid
Many salaried individuals face issues because of
- Wrong salary figures
- Missing tax credits
- Not declaring bank profit
- Incorrect wealth reconciliation
- Forgetting to verify wealth statement
- Not entering tax deducted from salary
These mistakes cause errors or rejection and will hurt you in near future. That is why you should enter correct values as per your salary slip or other relevant documents.
FAQs
Q1. Is filing income tax return mandatory for salaried person?
Yes. Filing return + wealth statement is mandatory for all taxable salary earners.
Q2. Do I need to attach salary slips?
No attachments are required. Enter data only.
Q3. When will ATL update my name?
FBR updates ATL weekly on Sundays.
Q4. What happens if I do not file the return?
You may face penalties, higher withholding taxes, and loss of ATL benefits.
Also read:
- Step-by-Step Checklist Before Filing Your Income Tax Return
- Learn Filing Income Tax Return
- How to Declare Bank Profit in Tax Return | Profit on Debt u/s 151
- New Tax Rates on Profit on Debt and Prize Bonds in 2025
