Missing an FBR deadline can knock you off the Active Taxpayers List and trigger penalties and higher withholding. This calendar consolidates the key statutory dates for Tax Year 2026-27 so you can plan ahead. Confirm each date against the latest FBR notification, as the Board frequently grants extensions.
Salaried slabs verified: Finance Act 2026 (Finance Bill 2026-27 passed National Assembly, June 2026). Business income slabs, withholding rates, and deadlines: confirm with a consultant or at fbr.gov.pk before filing. Individual figures still flagged [VERIFY] where not yet confirmed.
Annual Return Deadlines
| Filing | Statutory Due Date | Who |
|---|---|---|
| Income Tax Return (Individuals & AOPs), TY 2026 | 30 September 2026 [VERIFY] | Salaried, business, AOP |
| Income Tax Return (Companies), TY 2026 | 31 December 2026 [VERIFY] | Companies (Dec year-end) |
| Wealth Statement (with return) | Same as return [VERIFY] | All individuals |
What is the last date to file income tax return in Pakistan for 2026?
For individuals and AOPs, the statutory due date for Tax Year 2026 is 30 September 2026, though FBR commonly grants extensions. [VERIFY: FBR notification]
Treat 30 September as the real deadline, not the extension. Filers who wait for an extension and then miss it land on the late-filers list, which now carries a surcharge to rejoin the ATL. File early and you avoid the portal congestion in the final week too. [VERIFY: FBR ATL rules]
Monthly & Quarterly Obligations
| Obligation | Frequency | Due |
|---|---|---|
| Sales Tax Return (FBR) | Monthly | 18th of following month [VERIFY] |
| Withholding Statement (u/s 165) | Quarterly | As notified [VERIFY] |
| PRA Sales Tax on Services (Punjab) | Monthly | 15th of following month [VERIFY] |
Advance Tax Instalment Dates
Taxpayers liable for advance tax under section 147 pay in quarterly instalments. [VERIFY: section 147 due dates]
| Quarter | Instalment Due |
|---|---|
| Sep quarter | 25 September 2026 [VERIFY] |
| Dec quarter | 25 December 2026 [VERIFY] |
| Mar quarter | 25 March 2027 [VERIFY] |
| Jun quarter | 15 June 2027 [VERIFY] |
Late-Filing Penalties
- Removal from the Active Taxpayers List until a surcharge is paid. [VERIFY]
- Higher withholding-tax rates on banking, property and vehicle transactions as a non-filer.
- Statutory penalty per day of default, subject to a minimum. [VERIFY: section 182]