The income tax return deadline for Pakistan tax year 2026 was 30 September 2026 (extended to 15 October) for individuals and AOPs, and 31 December 2026 for companies. Missing it can lead to a penalty, the ATL surcharge and higher withholding. This guide covers all filing deadlines, penalties for late filing, and how to avoid them.
Income tax return last date in Pakistan for tax year 2026: 30 September for individuals and AOPs, 31 December for companies, plus advance tax dates. NTN registration from Rs. 2,000.
30 September 2026 — Individual/AOP Deadline
Filing abhi shuru karo, last-week rush aur IRIS slowdown se bacho.
File Before the Deadline - Do Not Wait
Kamboh Associates completes income tax returns same day for salaried employees and within 2-3 days for businesses. The entire process is handled via WhatsApp. Filing early avoids penalties, maintains your ATL status, and gives you peace of mind for the year ahead.
Key Federal Tax Dates for Tax Year 2026
| Obligation | Due date |
|---|---|
| Return and wealth statement for individuals and AOPs | 30 September 2026 |
| Return for companies with a 30 June year end | 31 December 2026 |
| Advance tax instalments under section 147 | 25 September, 25 December, 25 March and 15 June |
| Monthly sales tax payment and return | 15th and 18th of the following month |
| Salary withholding deposit by employers | Within the time set after deduction each month |
Companies with a special tax year file within the period after their year end set in section 118.
Planning the Filing Month
IRIS slows down in the last week of September every year as millions of returns are submitted. A practical calendar:
- July: collect salary, bank and property tax certificates for the year that ended 30 June.
- August: prepare the return and wealth statement; resolve missing documents.
- First half of September: submit and download the acknowledgement.
- After filing: check that your name appears on the Active Taxpayers List when it is next updated.
If You Cannot Meet the Date
An individual extension can be requested under section 119, but only before the due date. If the deadline has already passed, file as soon as possible and pay the ATL surcharge. Our late filing guide explains the consequences.
Fees
Salaried returns are Rs 3,500, sole proprietor and freelancer returns Rs 5,000, AOP returns Rs 8,000 and corporate returns from Rs 18,000, per our pricing page.
Official sources: Federal Board of Revenue (fbr.gov.pk), FBR IRIS portal. Rates and dates on this page follow the Income Tax Ordinance 2001 as amended by the Finance Act 2026.
Frequently Asked Questions
When are company returns due?
Companies with a 30 June year end file by 31 December. Companies with a special tax year follow the period in section 118.
When are advance tax instalments due?
On 25 September, 25 December, 25 March and 15 June for taxpayers liable under section 147.
Does FBR grant extensions for the September deadline?
FBR has historically granted deadline extensions through official circulars. However, extensions are not guaranteed and should not be relied upon. Always aim to file before 30 September to avoid penalties and maintain ATL status.
File Before 30 September - Avoid Rs 50,000 Penalty
WhatsApp your documents to 0328-4675162 today. Done same day. Do not risk the penalty.