List of things required to file annual tax return - individual
List of the necessary documents needed to file your Annual Income Tax Return.
Ahsan Raza Khan
9/13/20264 min read
Checklist: Documents and Information Required to Prepare & Submit Annual Income Tax Return 2026
For an individual taxpayer in Pakistan, Tax Year 2026 generally covers income earned from 1 July 2025 to 30 June 2026. The return is filed electronically through the FBR's IRIS portal.
Use the following checklist to collect the necessary information before preparing your return.
1. Personal Information
☐ CNIC number
☐ Full name as registered with FBR
☐ Active mobile number
☐ Email address
☐ Residential address
☐ Nationality
☐ Residential status: Resident or Non-Resident
☐ Bank account details, including IBAN
☐ FBR/IRIS login credentials
☐ Previous year's income tax return and Wealth Statement
2. Salary Income
If you are a salaried individual, collect:
☐ Annual salary certificate from your employer
☐ Monthly salary slips, if available
☐ Gross salary for the entire tax year
☐ Basic salary and allowances
☐ Bonuses, commissions, and other employment benefits
☐ Employer-provided benefits, such as vehicle or accommodation, if applicable
☐ Income tax deducted by the employer
☐ Details of provident fund, gratuity, or other employment-related receipts, where applicable
Important: Obtain the total annual salary and total tax deducted from the employer's certificate or payroll records.
3. Bank Accounts and Profit on Debt
For every bank account:
☐ Bank name and account number/IBAN
☐ Annual bank statement
☐ Profit on bank deposits or savings accounts
☐ Tax deducted on bank profit
☐ Details of any term deposits or certificates
☐ Foreign currency account details, if applicable
4. Business, Freelance, or Professional Income
If the individual earns income from business, freelancing, consultancy, or other professional activities:
☐ Total annual receipts or sales
☐ Business expense details
☐ Purchase and operating expenses
☐ Office rent, electricity, and other business expenses
☐ Salary paid to employees, if any
☐ Internet, software, and professional expenses
☐ Bank statements relating to business income
☐ Invoices and payment receipts
☐ Details of withholding tax deducted by clients
☐ Foreign income and remittance records, where applicable
5. Rental Income
If the individual owns rented property:
☐ Property address
☐ Monthly rent received
☐ Total annual rental income
☐ Rent agreement, if available
☐ Property-related allowable expenses
☐ Property tax paid, where applicable
☐ Details of withholding tax deducted from rent
6. Capital Gains and Investments
If the individual sold or invested in financial assets during the year:
Shares and PSX Investments
☐ Broker's annual statement
☐ Purchase and sale details of shares
☐ Capital gain/loss statement
☐ Brokerage and transaction charges
☐ Tax deducted, if applicable
Mutual Funds
☐ Annual statement from the asset management company
☐ Purchase and redemption details
☐ Capital gain statement
☐ Tax deducted on redemption or other taxable income
☐ Details of distributions, where applicable
Property, Gold, or Other Assets
☐ Purchase and sale dates
☐ Purchase cost
☐ Sale proceeds
☐ Relevant transaction expenses
☐ Capital gain details
7. Other Sources of Income
☐ Dividend income and dividend tax certificates
☐ Pension income, if applicable
☐ Prize or other taxable receipts
☐ Foreign income
☐ Foreign remittances and supporting records
☐ Any other income received during the tax year
The FBR broadly classifies income under salary, property, business, capital gains, and other sources.
8. Tax Deducted at Source
Collect evidence of all advance or withholding taxes deducted during Tax Year 2026.
☐ Salary tax deducted
☐ Bank profit tax deducted
☐ Dividend tax deducted
☐ Vehicle registration or token tax, where relevant
☐ Property-related withholding tax
☐ Tax deducted by clients or customers
☐ Tax paid through PSID/challan
☐ Other adjustable advance taxes
You should also check the withholding tax information available through FBR's systems and compare it with your own records. FBR provides third-party tax information through its Maloomat services.
9. Wealth Statement — Assets
A Wealth Statement is generally required along with the income tax return. It records the individual's assets, liabilities, and changes in wealth.
Prepare details of assets held at:
30 June 2025 — opening position
30 June 2026 — closing position
Bank and Cash Balances
☐ Balance in each bank account
☐ Cash in hand
☐ Foreign currency balances
Immovable Property
☐ Residential property
☐ Commercial property
☐ Agricultural land
☐ Plot or other land
☐ Purchase cost and acquisition details
☐ Relevant market value information, where required
Vehicles
☐ Car
☐ Motorcycle
☐ Other vehicles
☐ Registration number
☐ Purchase cost and acquisition date
Investments
☐ Shares
☐ Mutual funds
☐ National Savings certificates
☐ Prize bonds
☐ Other investments
Other Assets
☐ Gold and jewellery
☐ Business capital
☐ Loans receivable
☐ Other valuable assets
10. Liabilities
☐ Bank loans
☐ Personal loans
☐ Mortgage or housing finance
☐ Credit card outstanding balances
☐ Loans from relatives or other persons
☐ Other liabilities outstanding on 30 June 2026
11. Personal and Household Expenses
The Wealth Statement must reconcile the change in wealth with income and expenses. Therefore, prepare an estimate of annual household expenditure.
☐ Food and groceries
☐ House rent
☐ Electricity, gas, and water
☐ Education expenses
☐ Medical expenses
☐ Transport and fuel
☐ Mobile and internet bills
☐ Clothing and personal expenses
☐ Family support
☐ Donations and charity
☐ Travel expenses
☐ Other household expenses
12. Gifts, Loans, and Transfers
☐ Gifts received
☐ Gifts given
☐ Loans received
☐ Loans repaid
☐ Loans provided to others
☐ Inheritance received
☐ Transfers of assets between family members
☐ Supporting documentation, where available
These items may affect the reconciliation of the Wealth Statement.
13. Previous Year's Wealth Statement
Keep your Tax Year 2025 Wealth Statement available because it provides the opening balances for Tax Year 2026.
☐ Previous year's total assets
☐ Previous year's liabilities
☐ Previous year's bank balances
☐ Previous year's cash balance
☐ Previous year's property and vehicle details
☐ Previous year's household expenses
☐ Any assets acquired or sold after the previous return
14. Final Submission Requirements
Before submitting the return:
☐ Verify all income figures
☐ Check all adjustable taxes
☐ Confirm asset and liability balances
☐ Reconcile the Wealth Statement
☐ Calculate tax payable or refundable
☐ Pay any tax due through the appropriate FBR payment process
☐ Submit the Income Tax Return in IRIS
☐ Submit the Wealth Statement
☐ Confirm that both forms appear under Completed Tasks in IRIS
FBR states that successful filing is confirmed when both the Income Tax Return and Wealth Statement move from Draft to Completed Task.
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Important Deadline
The general due date for individuals and AOPs is 30 September, subject to any extension officially announced by FBR.
Official Filing Portal
You can access FBR's IRIS portal here:
Note: The exact schedules and fields depend on whether the individual is salaried, self-employed, a businessperson, a property owner, or has investment income.