Who has to file a return
Under section 114(1) of the Income Tax Ordinance 2001 (as amended up to 30 June 2026), an individual must file a return if any one of these applies:
| Condition | Section |
|---|---|
| Taxable income for the year above Rs 600,000 | 114(1)(ab) |
| Charged to tax in either of the two previous tax years | 114(1)(b)(i) |
| Claims a loss carried forward | 114(1)(b)(ii) |
| Property of 500 sq yd or more, or any flat, within the old municipal limits, a cantonment or Islamabad | 114(1)(b)(iii) |
| Property of 500 sq yd or more in a rating area | 114(1)(b)(iv) |
| Flat of 2,000 sq ft or more in a rating area | 114(1)(b)(v) |
| Motor vehicle above 1000cc | 114(1)(b)(vi) |
| Has obtained an NTN | 114(1)(b)(vii) |
| Commercial or industrial electricity connection with an annual bill above Rs 500,000 | 114(1)(b)(viii) |
| Resident registered with a chamber, trade body, market committee or professional body | 114(1)(b)(ix) |
| Required to file a foreign income and assets statement (section 116A) | 114(1)(b)(x) |
| Any income subject to final tax | 114(1)(ae) |
| Business income above Rs 300,000 and up to Rs 400,000 | 114(1A) |
The last two and the loss condition are not asked in the checker because they depend on the detail of your income; they are listed under the result instead. The Board can also notify other classes of persons who must file (section 114(1)(c)).
Who does not have to file
If none of the conditions applies, the law does not require a return. Under section 115(3), a widow, an orphan under 25 and a disabled person do not have to file only because they own property or a car, and a non-resident does not have to file only because of property. If another condition such as income or an NTN applies, the return is still required.
Deadline and what to do next
Section 118 sets 30 September as the due date for individuals. FBR Circular No. 3 of 2026-27 extended the deadline for tax year 2026 to 15 October 2026, and Circular No. 04 of 2026-27 (15 October 2026) extended it again to 31 October 2026. To work out the tax on your salary, use the salary tax calculator, and for every step from registration to the ATL see how to become a filer.
Frequently asked questions
My employer already deducts tax from my salary. Do I still have to file?
Yes, if your taxable salary is above Rs 600,000 a year. The employer’s deduction is an advance payment, not a return. The rule that treated the employer’s annual salary statement as your return (old section 115(1)) was removed by the Finance Act 2013.
Does having an NTN mean I must file every year?
Yes. Section 114(1)(b)(vii) requires anyone who has obtained an NTN to file a return, even with no taxable income.
I own a flat. Do I have to file?
Section 114(1)(b)(v) covers a flat of 2,000 square feet or more in a rating area. Section 114(1)(b)(iii) also covers any flat in areas within the old municipal limits, a cantonment or Islamabad Capital Territory. Widows, orphans under 25, disabled people and non-residents are exempt from the property conditions under section 115(3).
What happens if I miss the 31 October 2026 deadline?
File as soon as you can. A late return attracts a section 182 penalty, which is cut by 75% if you file within one month of the deadline. To get on the Active Taxpayers List you then pay the section 182A surcharge (Rs 25,000 for an individual) or give the Commissioner an undertaking not to buy property for six months.
Is a club membership or foreign trip still a reason to file?
No. Owning a phone, foreign travel and club membership were removed from section 114 by the Finance Act 2005. The current conditions are the ones in this checker plus a few rarer ones listed under it.
Guides
- How to get an NTN (National Tax Number) in PakistanYour NTN is your CNIC once you register on FBR’s IRIS portal.
- Withholding taxes in banking 2026-27: profit, cash withdrawals, cards and prize bondsEvery tax your bank deducts in 2026-27: 20% on profit (40% for non-filers), 0.8% on non-filers’ cash withdrawals, card payments abroad and prize bond tax.
- Vehicle token tax 2026-27 in Punjab, Sindh and IslamabadToken tax for cars and motorcycles in 2026-27, the lifetime token, section 234 tax (double for non-filers) and how to pay online in Punjab, Sindh and Islamabad.
Related calculators
- Salary tax calculatorCalculate your monthly income tax and take-home salary under the 2026-27 budget, and see how much you save compared with 2025-26.
- Freelancer tax calculatorWork out the final tax on IT and freelance export income received through a bank: 0.25% with PSEB registration or 1% without, compared with normal tax rates.
- Rental income tax calculatorEstimate 2026-27 income tax on rent from a house, flat or shop, with the repairs allowance, salaried or non-salaried slabs and the section 155 tenant deduction.
- Vehicle token tax calculatorWork out the 2026-27 token tax on a car or motorcycle in Punjab, Sindh or Islamabad, with the lifetime token and section 234 tax for filers and non-filers.
Sources
- Income Tax Ordinance 2001 as amended up to 30 June 2026 (FBR): sections 114(1), 114(1A), 115(3), 116A, 118, 182, 182A and First Schedule Part I Division I
- FBR Circular No. 3 of 2026-27 (30 September 2026): return deadline for tax year 2026 extended to 15 October 2026
- FBR Circular No. 04 of 2026-27 (15 October 2026): return deadline for tax year 2026 further extended to 31 October 2026
- FBR: Register for Income Tax (documents needed)
This calculator gives an estimate for guidance. It is not official advice. Rates and rules change, so confirm important decisions with the relevant authority or a qualified professional. See how we calculate, or report a mistake.