If you earn a salary in Pakistan, you don’t need a mountain of paperwork to file your tax return — just a handful of documents, grouped into simple bundles. 📋 Here’s exactly what you need 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.
Are You a "Salaried Individual" Under FBR Rules? 🤔
You fall under the salaried tax rate table if more than 75% of your taxable income comes from salary (First Schedule, Part I, Division I, Income Tax Ordinance 2001). If most of your income comes from business, rent, or investments instead, a different rate applies — but the checklist below is still your starting point.
Your Document Checklist 📂
For everyone, before you start
- ✅ CNIC copy, front and back
- ✅ Mobile number registered with FBR
- ✅ NTN number, if you already have one
- ✅ Last year’s tax return copy, if you’ve filed before
If you’re salaried, add these
- 💼 Salary certificate or salary slips for July 2025 – June 2026 — from every employer, if you changed jobs during the year
- 🏦 Bank statements for all your accounts, same period
- 💰 Details of any other income — bank profit, rent, dividends, or anything else earned outside your salary
For your Wealth Statement (required for every filer) 📑
Under Section 116 of the Income Tax Ordinance 2001, every resident individual filing a return must also submit a Wealth Statement and Wealth Reconciliation Statement along with it — this applies to everyone who files, not just high earners. You’ll need:
- 🏠 Value and address of any property you own
- 🚗 Vehicle(s) you own, with approximate value
- 💵 Cash in hand, and value of gold or jewellery, if any
- 📈 Details of savings certificates, prize bonds, shares, mutual funds, or insurance policies
- 💳 Any loans or liabilities outstanding — credit cards, personal loans, car finance
- 🧾 A rough estimate of your personal/household expenses for the year — rent, utilities, education, and similar living costs
- 📄 Last year’s wealth statement, if available — makes reconciliation easier
Optional — only if these apply to you 💡
These aren’t mandatory for everyone, but they can reduce your tax bill if they apply:
- 🏦 Withholding tax certificate on bank profit (Section 151) — needed to claim credit for tax already deducted, not just declare the gross amount
- 🤝 Donation receipts, if you gave to an FBR-approved charitable institution (Section 61)
- 🏛️ Pension fund contribution receipt, if you contribute to an Approved Pension Fund / Voluntary Pension Scheme (Section 63)
- 🕌 Zakat deduction certificate, if any Zakat was deducted from your bank account (Section 60)
That’s it, five categories, one simple bundle — the last one only if it applies to you.
Common Mistakes Salaried Filers Make ⚠️
- Forgetting bank profit — even a small profit on savings counts as income, and must be declared.
- Leaving out a second account — FBR can see every bank account linked to your CNIC, so leaving one out looks worse than including it.
- Mismatched employer details — your salary certificate should agree with what your employer reports under Section 149 withholding.
- Claiming life insurance premiums as a tax credit — this was removed by the Finance Act 2022 (old Section 62). Insurance is still worth listing as an asset in your wealth statement, but the premium no longer reduces your tax.
Frequently Asked Questions
Do I need to get anything from my employer’s NTN separately?
No, your employer already reports this when deducting tax at source. Just make sure your salary certificate matches.
What if I have more than one bank account?
Send statements for all of them, even ones you rarely use.
Do I really need to file a wealth statement too?
Yes. Section 116 makes it mandatory for every resident individual filing a return — it isn’t based on your income level, and it isn’t optional.
Is 30 September a fixed deadline?
It’s the normal statutory deadline. FBR has extended it in past years, but don’t plan around an extension that hasn’t been announced.
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), First Schedule Part I Division I, Finance Act 2025. Filing dates confirmed via FBR IRIS portal, July 2026.