Never filed a tax return before? This one’s for you — a different kind of checklist, for people just getting started. 📋 Here’s what applies for Tax Year 2026 (TY2026), covering 1 July 2025 to 30 June 2026. Filing opened on 15 July 2026, and the normal deadline is 30 September 2026.
Do You Actually Need to File? 🤔
Under Section 114, you’re required to file if any of these apply to you:
- 💰 Your taxable income exceeds Rs. 600,000 a year
- 🏠 You own property of 500 square yards or more, or a large flat
- 🚗 You own a vehicle with engine capacity above 1000cc
- 🏢 Your business income (as a small business owner) is between Rs. 300,000 and Rs. 400,000
- 📇 You’re registered with a chamber of commerce, trade association, or a professional body (engineers, doctors, lawyers, accountants, and similar)
- 💡 You hold a commercial or industrial electricity connection with an annual bill above Rs. 500,000
- 📋 You already have an NTN — simply having one is, by itself, enough to require filing, even if nothing else above applies to you
If any of these describe you, even if this is your very first return, you need to file — and the sooner the better.
Step 1: Get Registered 🔑
If you don’t have an NTN yet, registration happens through IRIS, FBR’s online portal, using your CNIC. For most individuals, your NTN is simply your CNIC number once registered — no separate certificate to chase down. We’ve covered the full step-by-step IRIS process in a separate guide; the short version is: register, verify your mobile and email, and you’re ready to file.
Your Document Checklist 📂
For everyone, before you start
- ✅ CNIC copy, front and back
- ✅ Mobile number you’ll register with FBR
- ✅ Your NTN number, if you already have one — remember, simply having one can already mean you should have been filing
- ✅ Proof of your income — salary certificate, business records, rent agreements, or whatever applies to you. Check our other checklists in this series for the exact list matching your situation (salaried, business owner, freelancer, landlord, and more)
Since this is your first return
- 🏠 A full list of everything you own — property, vehicles, bank balances, gold/jewellery, investments — since there’s no prior year’s wealth statement to build on
- 💳 A full list of anything you owe — loans, credit cards, or other liabilities
- 📅 A rough idea of when you acquired your major assets — property, vehicle, investments — this matters for future tax computations even if it doesn’t affect this year’s return directly
Under Section 116, this Wealth Statement is required alongside your return for every resident individual filer — it’s simply more work the first time, since you’re starting from scratch instead of updating last year’s numbers.
Common Mistakes First-Time Filers Make ⚠️
- Not realizing they should have filed in earlier years — if you’ve had an NTN or met any trigger above for a while without filing, that can catch up with you. Worth getting it checked rather than guessing.
- Underestimating the wealth statement — it takes real effort to list everything you own from scratch the first time. Don’t leave it for the last minute.
- Not realizing an NTN alone creates the obligation — some people register for an NTN for an unrelated reason (opening a bank account, a SIM, a property deal) and don’t realize it means they now need to file every year.
- Guessing instead of asking — your first return sets the baseline for every year after it. Getting it right matters more than getting it done fast.
Frequently Asked Questions
What if I should have filed in previous years but didn’t?
Get this checked before filing your current return. There are ways to address it, but guessing wrong can create bigger problems than filing late in the first place.
Do I need help for my first return, or can I do it myself?
You can file yourself on IRIS. Many first-time filers still get help simply because the wealth statement is unfamiliar and mistakes on it are harder to unwind later than mistakes on the income side.
What happens after I file for the first time?
You’ll typically appear on the Active Taxpayer List shortly after, which immediately lowers your withholding tax rate on banking, property, and other transactions going forward.
ClearConcept Academy offers FIA | ACCA | Tax Training & Consultancy Services, including full-service Tax Return Filing. Send your documents on WhatsApp: +92 309 6755747 or email info@clearconcept.academy and we’ll take it from there.
Sources: Income Tax Ordinance 2001 (as amended), Sections 114, 116; First Schedule Part I Division I. Filing dates confirmed via FBR IRIS portal, July 2026.