How to File Salary Tax in IRIS Pakistan — Employee Guide
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.