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How to File Salary Tax in IRIS Pakistan — Employee Guide

Zaffre HRM Team · May 30, 2026

Every salaried Pakistani earning above the basic exemption threshold is required to file an annual income tax return in FBR's IRIS portal. First-time filers find it intimidating; it's actually straightforward when you know the steps. Here is the practical employee guide for 2026.

Before you start — what to gather

  • Salary tax certificate from your employer (issued at year-end)
  • NTN (your tax registration number)
  • Bank statements for the year
  • Investment statements (mutual funds, shares, savings)
  • Property documents (if you own property)
  • Vehicle registration (if you own vehicles)
  • Donation receipts (for tax credits)
  • Education expenses (for tax credits, where applicable)
  • Insurance premium receipts

Step 1 — Log in to IRIS

Visit FBR's IRIS portal. Use your NTN/CNIC + password. If first time, register first (process is online with CNIC + mobile verification).

Step 2 — Select the return type

For salaried persons: Income Tax Return — Salary. Select the relevant tax year.

Step 3 — Personal details

Most fields auto-populate from your registration. Verify:

  • Name, CNIC, NTN
  • Address, mobile, email
  • Filing status (resident, salaried)

Step 4 — Salary income

From your salary tax certificate, enter:

  • Total salary received (gross)
  • Specific allowances (HRA, conveyance, medical, etc.)
  • Bonus, commission, arrears
  • Employer name and NTN

Step 5 — Tax already deducted (WHT)

From the salary tax certificate, enter:

  • Total WHT under section 149 deducted
  • Other WHT (on profit on debt, prize bonds, dividend, etc.)

Step 6 — Other income

Any income besides salary:

  • Profit on bank deposits
  • Dividend
  • Capital gains on shares / mutual funds
  • Rental income
  • Business / freelance income

Step 7 — Tax credits + adjustments

Various tax credits reduce final tax:

  • Donations to approved charities (within limits)
  • Investment in mutual funds / shares (within limits)
  • Insurance premium (within limits)
  • Education expenses for children (within limits)

Each requires supporting documentation if FBR audits.

Step 8 — Wealth statement

This is the section many first-timers find tricky. Declare:

  • Bank balances (year-end)
  • Cash on hand
  • Movable assets (vehicles, jewellery, household items)
  • Immovable assets (property)
  • Investments
  • Liabilities (loans outstanding)

Net wealth = assets minus liabilities. Should reconcile with last year's wealth + income earned this year - expenses (the "wealth reconciliation").

Step 9 — Compute and verify

IRIS computes the total tax liability based on entries. Compare with WHT already deducted:

  • Tax liability > WHT → additional tax due
  • Tax liability < WHT → refund
  • Tax liability = WHT → nothing due

Step 10 — Submit

Once entries are verified, submit. IRIS generates the acknowledgement. Save / print for records.

If you owe additional tax

Pay through designated banks via the IRIS-generated challan. Deadline typically matches the filing deadline. Late payment incurs surcharge.

If you have refund due

Refund is processed by FBR — sometimes takes weeks or months. The refund credits to your registered bank account.

Why filing matters even if no additional tax

  • Active Taxpayer List (ATL) status — affects WHT rates on payments you receive in future
  • Wealth reconciliation maintained
  • Loan applications often require tax returns
  • Visa applications often require tax returns
  • Property purchase / sale requires ATL status
  • Statutory requirement above threshold

Common first-time filing mistakes

  • Skipping wealth statement → audit risk
  • Forgetting investment income
  • Wealth reconciliation not done → flagged
  • Not keeping supporting documents
  • Filing late → penalty + miss ATL window

When to use a tax practitioner

For simple salary-only returns with standard deductions, self-filing in IRIS works. For:

  • Multiple income sources
  • Capital gains
  • Property transactions
  • Wealth statement reconciliation complexity
  • Business income alongside salary

Use a tax practitioner.

How HR software helps

Zaffre HRM generates the year-end salary tax certificate per employee in the right format — which is the document you base your IRIS filing on. See: FBR WHT guide.

Critical caveat

Tax filing is your personal legal obligation. This article is general guidance for first-time filers, not tax advice. For specific situations, consult a tax practitioner.