Every salaried employee in Pakistan earning above Rs. 600,000 per year must file an income tax return on FBR's IRIS portal. Even if your employer deducts WHT from your salary every month, filing a return is mandatory to maintain active filer status — which saves you money on property, banking, and vehicle transactions throughout the year.
Who Must File — Salaried Employees
- Annual gross salary above Rs. 600,000 (mandatory)
- Employees with any WHT deduction from employer — must file to claim or reconcile
- Anyone who wants to remain on Active Taxpayer List (ATL)
- Employees with other income: rent, bank profit, freelancing
- Anyone who bought property, car, or made investments during the year
Even if no tax is payable: You must still file a return to stay on ATL. A nil return takes 10 minutes and keeps your filer status active for the full year.
Documents Needed — Salaried Return
| Document | Where to Get | Purpose |
|---|---|---|
| Annual Salary Certificate (Form 16) | HR / Accounts department | Shows gross salary and WHT deducted |
| CNIC copy | Your CNIC | Identity verification on IRIS |
| Bank profit certificate | Your bank (request at branch or app) | Shows profit earned and WHT deducted |
| Property documents | Ownership papers / registry | Wealth statement — property value |
| Vehicle registration | Car registration book | Wealth statement — vehicle value |
| Loan statements | Bank / HBFC / PMRC | Liabilities in wealth statement |
Step-by-Step: File Salaried Return on IRIS
| Step | Action | Key Point |
|---|---|---|
| 1 | Login to IRIS | iris.fbr.gov.pk → Login with CNIC + password |
| 2 | Open Declaration → Tax Year 2026 | Select the year ending June 30, 2026 |
| 3 | Select Form 114(I) | This is the individual return form for salaried + business |
| 4 | Enter salary income | Use gross salary from certificate. Enter employer name and NTN |
| 5 | Enter WHT from employer | From salary certificate — this is an advance tax credit |
| 6 | Enter bank profit and WHT | From bank WHT certificate — claimed as adjustable advance tax |
| 7 | Fill Wealth Statement | All assets (property, cash, vehicles) and liabilities as of June 30 |
| 8 | Review tax calculation | IRIS auto-calculates. If overpaid, claim refund. If underpaid, pay online |
| 9 | Submit → Download receipt | Acknowledgment receipt = proof of filing. Save it. |
Income Tax Slabs — Salaried Employees 2026
| Annual Salary | Tax Rate |
|---|---|
| Up to Rs. 600,000 | Nil |
| Rs. 600,001 – 1,200,000 | 2.5% of amount above Rs. 600,000 |
| Rs. 1,200,001 – 2,200,000 | Rs. 15,000 + 12.5% above Rs. 1,200,000 |
| Rs. 2,200,001 – 3,200,000 | Rs. 140,000 + 22.5% above Rs. 2,200,000 |
| Rs. 3,200,001 – 4,100,000 | Rs. 365,000 + 27.5% above Rs. 3,200,000 |
| Above Rs. 4,100,000 | Rs. 612,500 + 35% above Rs. 4,100,000 |
Tax credits available: Teachers/researchers get 25% tax credit. Pensioners get relief. These reduce your final tax liability — your employer may not apply them correctly, making filing directly on IRIS important.
Wealth Statement — What Salaried Employees Must Declare
- All bank account balances as of June 30
- Any property owned (plot, house, flat) at purchase cost
- Vehicle — declare market value or purchase price
- Investments: shares, mutual funds, National Savings
- Gold, jewelry above Rs. 500,000
- Any loans or liabilities outstanding
The wealth statement must reconcile: Opening wealth + Income − Expenditure = Closing wealth. Unexplained increase triggers FBR notice under Section 111.
Common Mistakes Salaried Filers Make
- Not declaring bank profit (FBR gets this data from banks automatically)
- Forgetting to enter employer WHT in advance tax credits
- Declaring property at current market value (should be cost price)
- Not including spouse/children's assets if source of funds was your income
- Filing after September 30 — penalty starts and ATL status is lost
Frequently Asked Questions
My employer already deducts tax — why do I need to file?
Employer WHT is an advance deduction — not your filed return. You must still file Form 114(I) on IRIS to be listed on ATL. Without a filed return, you are a non-filer even if tax was deducted from your salary. Non-filers pay doubled rates on banking, property, and vehicles.
What is the deadline for salaried return?
September 30, 2026 for Tax Year 2026. Missing this date results in a Rs. 1,000/month late filing penalty and removal from ATL. File early in July or August to avoid the last-week IRIS slowdowns.
I changed jobs mid-year — how do I file?
Collect salary certificates from both employers. Enter salary and WHT from each separately on IRIS. Both amounts combine for total salary income. This is a common scenario — Kamboh Associates handles it routinely.
Can I get a refund if my employer deducted too much WHT?
Yes. If your actual tax liability is lower than WHT deducted, IRIS will show a refund. File your return, and FBR will process the refund — typically within 2–6 months. You need an active bank account to receive refunds.
File Your Salaried Return — Same Day
WhatsApp salary certificate + CNIC. Filed on IRIS, receipt sent same day. Rs. 3,500 fee.
WhatsApp 0328-4675162