Tax Year 2026 Filing Is Open, and the Deadline Is 30 September
The return for Tax Year 2026 covers income earned between 1 July 2025 and 30 June 2026. It is filed on the FBR’s IRIS portal, and for individuals and Associations of Persons the due date is 30 September 2026.
Who has to file by when
- Individuals and AOPs — 30 September 2026.
- Companies with a 30 June year-end — generally 31 December 2026.
A Pakistani tax year is named for the year it ends, which is the single most common source of confusion at this time of year. The return you are filing now is for the year that closed on 30 June 2026, not the one that started on 1 July.
File early, and not for the reason you think
The usual advice to file early is about avoiding the queue, and that part is true — IRIS is noticeably quicker in July and August than in the last week of September. But the better reason is that problems take time to resolve. The Tax Year 2026 return had validation faults that were only cleared on 1 August. If you hit something similar in the final week, there is no room left to sort it out.
What happens if you miss it
Two separate things, and people routinely conflate them. There is a penalty for filing late under section 182, calculated on the tax payable for the year. And separately, you come off the Active Taxpayers List, which raises the withholding tax you pay on banking transactions, property and vehicles until you are back on it.
Getting back onto the list after filing late means paying an ATL restoration surcharge under section 182A — for an individual that is now Rs 25,000. Our late filing penalty calculator separates the two, and the filer status calculator shows what being off the list costs you in the meantime.
