# How to become a filer in Pakistan 2026: IRIS registration and return by 31 October

Source: Searchable (https://searchable.pk/guides/taxes/fbr-iris-login-registration-and-filing-guide)
Type: Guide
Author: Searchable
Published: 23 Sept 2026
Updated: 26 Oct 2026
Retrieved: 30 Oct 2026

> Become a filer by filing your tax year 2026 return on FBR's IRIS by 31 October (extended twice from 30 September): registration, the simplified salaried form, the wealth statement, the ATL check on 9966 and the late surcharge.

**Updated 26 October 2026: the deadline is now Saturday 31 October 2026.** The FBR extended the tax year 2026 return deadline a second time on 15 October, from 15 October to **31 October 2026**, for all taxpayers ([Dawn](https://www.dawn.com/news/2037471/returns-filing-date-extended-to-31st), 16 October). By 14 October, 6.71 million returns had been filed, against 4.99 million at the same point last year. The first extension, on 30 September, had moved the date from 30 September to 15 October under section 214A of the Income Tax Ordinance. Details in our story on the [income tax return last date](/news/economy/income-tax-return-last-date).

## How to become a filer in Pakistan: the short version

Becoming a filer means one thing: filing an income tax return for the last tax year, so your name appears on FBR's **Active Taxpayer List (ATL)**. There is no separate "filer registration" or fee. For most salaried people it takes an evening:

1. **Register on IRIS** (iris.fbr.gov.pk) with your CNIC, a SIM in your own name and your email. Your NTN is your CNIC number. (Step 3 below.)
2. **File the return for tax year 2026** (1 July 2025 to 30 June 2026) and the **wealth statement**, by 31 October 2026 (extended twice, from 30 September). Salaried people can use the simplified form 114(I). (Steps 4 and 5.)
3. **Check you are on the ATL** by sending **ATL (space) your 13 digit CNIC** to **9966**. A new filer appears on the Monday update after filing. (Step 7.)
4. **Missed the date?** File anyway and pay the **Rs 1,000** late surcharge for an individual; you join the ATL once it is paid. (Step 6.)

FBR also accepts returns through its **Tax Asaan** mobile app and at facilitation counters in tax offices, and says filers pay lower withholding tax on vehicles, property, bank profit and cash withdrawals and can claim refunds of excess tax.

The full guide follows.

IRIS is the only place an income tax return is filed in Pakistan. It sits at **iris.fbr.gov.pk**, it is run by the Federal Board of Revenue, and it is free. No agent, no third party website and no WhatsApp "filer service" can file anything that does not pass through it.

For individuals and Associations of Persons the return for tax year 2026 was due on 30 September 2026; the FBR extended that to 15 October and then to **31 October 2026**. Companies file by 31 December, and a company on a special tax year files by 30 September.

This guide covers logging in, registering from scratch, resetting a password, completing the return and wealth statement, and getting onto the Active Taxpayer List. Every rule below comes from FBR's own pages.

## 1. Logging into IRIS

1. Open **https://iris.fbr.gov.pk/public/txplogin.xhtml**. Bookmark it. Search results for "iris fbr" and "fbr login" are full of lookalike domains.
2. Enter your **NTN or Registration Number** and your password.
3. For an individual, the NTN is your 13 digit CNIC without dashes. You do not have a separate number unless you registered a business.

If you already have an NTN but never had login credentials, do not register again. Click **"E-enrollment for Registered Person"** on the login screen. Registering twice creates a duplicate record that takes an RTO visit to unpick.

## 2. Resetting your IRIS password

1. Click **Forgot Password** on the login screen.
2. Fill in every required field.
3. Codes are sent to **both** the email address and the mobile number on your IRIS record.
4. Enter both codes. A new window opens where you set the new password.

This is where most people get stuck in September. The codes go to the email and SIM registered when the account was created, which for many salaried filers was an office email or an old number. If you no longer hold either, the reset cannot complete online and you need the Facilitation Counter at your Regional Tax Office with your original CNIC.

To change a password you already know, log in and click **Change Password** at the top right. **Change Pin** is near the top of the same screen and is a separate credential, used to confirm submissions.

## 3. Registering for the first time

Online registration in IRIS is available **only to individuals**. The principal officer of an AOP or a company must go to a Regional Tax Office.

### What FBR asks you to have ready

- CNIC, NICOP or passport number
- A cell phone number in use, on a **SIM registered against your own CNIC**
- An active personal email address belonging to you
- Nationality and residential address
- Accounting period
- If you have business income: business name, business address, principal business activity
- If you are salaried: the name and NTN of your employer
- If you have property income: the address of the property

### Documents to scan

FBR asks for PDF scans of:

1. A certificate of maintenance of a personal bank account **in your own name**
2. Evidence of tenancy or ownership of business premises, if you have a business
3. A paid utility bill for the business premises, **not older than three months**, if you have a business

A salaried person with no business does not need items 2 and 3.

### Steps

1. Go to IRIS and choose **Registration for Unregistered Person**.
2. Enter CNIC, name, the cell number on your own CNIC, and your email.
3. IRIS sends a six digit code to the number and another to the email. Both must be entered.
4. Complete the personal, income and bank tabs, upload the scans, and submit.
5. The NTN is issued against your CNIC. You can then log in and file.

If you prefer a counter, any Tax House Facilitation Counter registers individuals, AOPs and companies for both income tax and sales tax. Take your original CNIC, the phone with the SIM in your name, your email, and the original bank account maintenance certificate.

## 4. Filing the return for tax year 2026

A complete filing is **two forms**, not one: the **Return of Income** and the **Wealth Statement** (statement of assets and liabilities).

1. Log into IRIS and open **Declaration**.
2. Choose the return for tax year 2026.
3. Salaried people should use **Declaration form 114(I)**, the simplified form. FBR allows it for people whose income comes only from salary and other sources, where **salary is more than 50 per cent of income**.
4. Enter income, then deductible allowances and tax already deducted. Your employer's salary certificate and your bank's withholding certificate carry these figures.
5. Complete the Wealth Statement: assets, liabilities, personal expenses.
6. Submit. The filing has worked only when **both forms have moved from the Draft folder to Completed Task**. Seeing the return in Draft is not filing.

Work out what you owe before you start, so the IRIS figure has something to check against. Our [income tax calculator](/tools/tax/income-tax-calculator) applies the current slabs to a salary, and our [freelancer tax calculator](/tools/tax/freelancer-tax-calculator) covers export of services and the final tax regime. If your pay slip is the input, the [salary breakdown calculator](/tools/finance/salary-breakdown-calculator) separates the taxable part.

## 5. The wealth statement reconciliation, where most returns fail

IRIS will not accept the wealth statement unless it balances. In FBR's words, this year's wealth must have increased or decreased against last year's by **the same amount as income exceeded or fell short of expenses**.

Opening wealth plus income minus expenses must equal closing wealth. If it does not, the return cannot be submitted.

The usual causes, in order:

- Personal expenses understated. If you declare Rs 30,000 a month of household expenses on a Rs 250,000 salary, the reconciliation will not close.
- Gifts, inheritance and loans from family left out. They are wealth movements and belong in the statement.
- An asset entered at today's market value instead of cost. Assets go in at cost.
- Last year's closing figures not matching this year's opening figures.

## 6. ATL, the deadline and the late surcharge

The Active Taxpayer List is the record of filers for the **previous** tax year. It is published on 1 March each year, valid to the last day of February the following year, and updated every Monday.

Filing after the due date (now 31 October 2026) does not bar you from ATL, but it costs a surcharge under section 182A of the Income Tax Ordinance 2001:

| Person | Surcharge |
| --- | --- |
| Individual | Rs 1,000 |
| Association of Persons | Rs 10,000 |
| Company | Rs 20,000 |

The surcharge is paid through a PSID under the **"Misc"** tax payment nature. **Your name goes on the ATL only after the surcharge is paid**, not when the late return is submitted.

Being off the ATL is far more expensive than Rs 1,000. Non-filer rates apply on cash withdrawals, vehicle registration and transfer, property transactions and dividends. Our [cash withdrawal tax calculator](/tools/tax/cash-withdrawal-tax-calculator) and [car registration tax calculator](/tools/cars/car-registration-tax-calculator) show both rates side by side.

## 7. Checking your ATL status

Three ways, all official:

- **SMS**, individuals: type **ATL (space) your 13 digit CNIC** with no dashes and send to **9966**.
- **SMS**, AOP or company: type **ATL (space) 7 digit NTN** and send to **9966**. For AJK, use **AJKATL** in place of ATL.
- **Online**: the ATL status check on FBR's e-portal, or download the full Active Taxpayer List from FBR's downloads page.

## 8. Mistakes that cost money

- **Missing 31 October.** The IRIS portal slowed badly in the last week of September, which is why the date moved twice. Do not plan to file on 30 or 31 October.
- **Registering twice** because you forgot an existing NTN. Use E-enrollment for Registered Person instead.
- **Paying an agent for the filing itself.** Filing in IRIS is free. A tax consultant is worth paying for complicated affairs, not for a 114(I).
- **Filing the return and skipping the wealth statement.** Both forms must reach Completed Task.
- **Assuming a late return puts you on ATL.** It does not until the surcharge is paid.
- **Records.** FBR requires you to keep income tax return records for **six years**.

## 9. If the deadline is extended

FBR has extended the individual deadline in several recent years, usually in the last days of September. For tax year 2026 it did so twice: on 30 September 2026, moving the date to 15 October under section 214A, and on 15 October, moving it to **31 October 2026**. Earlier on 30 September it had called a circular doing the rounds on social media fake, so trust only what appears on fbr.gov.pk or is reported from the FBR itself. Plan on 31 October as final.

## Frequently asked questions

**What is the IRIS FBR login address?**

https://iris.fbr.gov.pk/public/txplogin.xhtml. Individuals log in with their 13 digit CNIC as the NTN, without dashes, plus their password.

**What is the last date to file the income tax return for 2026?**

31 October 2026 for individuals and Associations of Persons. The FBR moved the original 30 September 2026 deadline to 15 October, then on 15 October extended it again to 31 October. Companies file by 31 December.

**What is the late filing surcharge to get on the ATL?**

Rs 1,000 for an individual, Rs 10,000 for an AOP and Rs 20,000 for a company, paid through a PSID under the Misc payment head. Your name appears on the ATL only after the surcharge is paid.

**How do I check my ATL status by SMS?**

Type ATL, a space, then your 13 digit CNIC without dashes, and send it to 9966. For an AOP or company, use the 7 digit NTN instead.

**How do I become a filer in Pakistan?**

File your income tax return and wealth statement for the last tax year on FBR's IRIS portal (iris.fbr.gov.pk). For tax year 2026 individuals file by 31 October 2026. Your name then appears on the Active Taxpayer List, which you can check by sending ATL (space) your CNIC to 9966.

**Has FBR extended the 2026 return deadline?**

Yes, twice. On 30 September 2026 it moved the deadline to 15 October under section 214A of the Income Tax Ordinance, and on 15 October it extended it again to 31 October 2026 for all taxpayers.

## Sources

- Logging into Iris (Federal Board of Revenue): https://www.fbr.gov.pk/categ/file-income-tax-return/51147/80860/71158
- Password for Iris login (Federal Board of Revenue): https://www.fbr.gov.pk/categ/file-income-tax-return/51147/80860/71159
- Completing Income Tax Return (Federal Board of Revenue): https://www.fbr.gov.pk/categ/file-income-tax-return/51147/80860/71160
- Requirements before Registration (Federal Board of Revenue): https://www.fbr.gov.pk/categ/register-income-tax/51147/30846/71149
- Registration process (Federal Board of Revenue): https://www.fbr.gov.pk/categ/register-income-tax/51147/30846/71150
- Income Tax Due Dates (Federal Board of Revenue): https://www.fbr.gov.pk/categ/income-tax-due-dates/51147/40846/81148
- Inclusion in ATL (Federal Board of Revenue): https://www.fbr.gov.pk/categ/active-taxpayer-list-income-tax/51147/30859/71168
- Check Active Taxpayer Status (Federal Board of Revenue): https://www.fbr.gov.pk/categ/active-taxpayer-list-income-tax/51147/30859/71169
- FBR fixes Sept 30, 2026 as tax returns deadline (24NewsHD): https://www.24newshd.tv/14-Sep-2026/fbr-fixes-sept-30-2026-tax-returns-deadline
- Tax Lawyers Ask FBR To Extend Return Filing Deadline (ProPakistani): https://propakistani.pk/2026/09/11/tax-lawyers-ask-fbr-to-extend-return-filing-deadline/
- FBR extends tax return filing deadline to October 15 (30 Sep 2026) (Business Recorder): https://www.brecorder.com/news/40442017/fbr-extends-tax-return-filing-deadline-to-october-15
- Returns filing date extended to 31st (Dawn): https://www.dawn.com/news/2037471/returns-filing-date-extended-to-31st

How to cite: "How to become a filer in Pakistan 2026: IRIS registration and return by 31 October", Searchable, 26 Oct 2026, https://searchable.pk/guides/taxes/fbr-iris-login-registration-and-filing-guide