Who needs to file income tax return?

In Pakistan, filing income tax return is a mandatory requirement for certain individuals and companies based on their income, business type, and other financial factors. As per the law a criteria has been defined according to which it is determined who is eligible to file tax.

Filing returns includes you in the Active Taxpayer List (ATL), offering benefits like reduced withholding tax rates. The Income Tax Ordinance 2001 specifies criteria for determining who needs to file a tax return 2025.

• Every company
• Individuals exceeding the basic threshold
• Non-profit organisations
• Fixed tax regime
• Previous tax assessments
• Asset ownership
• National Tax Number (NTN) holders

How to file income tax return in Pakistan

The Federal Board of Revenue (FBR) offers an easy-to-access online filing system, named the Integrated Revenue Information System (IRIS) portal.

• Gather all the required documents.
• Log in to the IRIS portal.
• Prepare your tax return.
• Submit your return

How to calculate income tax?

If you’re eligible to file taxes and seeking to calculate tax on income, Gadinsider has got you an easy-to-use calculator which helps you determine your tax. By simply inputting your income, you will know the exact amount of tax to be deducted from your income.