Every tax task in Pakistan - registration, return filing, wealth declaration, payment and responding to notices - now runs through one portal: IRIS, the Federal Board of Revenue's Integrated Revenue Information System. The interface can feel intimidating on first login, but the workflow is logical once you know the map. This guide walks you through IRIS 2.0 end to end, from creating your account to hitting Submit. If you would rather hand it over, our income tax return filing service does the whole thing for you.
What the IRIS portal is
IRIS (Integrated Revenue Information System) is the FBR's single online system for income tax and sales tax. The current release, IRIS 2.0, brings a cleaner interface, faster processing and better mobile support. Through it you can register for a National Tax Number (NTN), file returns and statements, generate payment slips, check your standing on the Active Taxpayers List, and reply to FBR notices. A companion mobile app, Tax Asaan, offers a wizard-based version of the same filing flow and the FBR-Maloomat view of your digital tax profile.
One point worth understanding early: IRIS 2.0 pre-populates parts of your return from data the FBR already holds - property records, vehicle registrations, utility connections and bank withholding. Omitting an asset the state already knows about is what triggers a mismatch, so accuracy matters more than ever. For the wider picture of how the system fits together, see our complete guide to income tax in Pakistan 2026-27.
Step 1: Register and get your NTN
If you have never filed before, you first need an IRIS account. Registration is free, online, and usually takes 10 to 15 minutes.
- Open iris.fbr.gov.pk and click Registration for Unregistered Person.
- Enter your CNIC and the captcha, then submit.
- IRIS sends a PIN and a code to your NADRA-registered mobile number and email. Enter both to verify.
- Complete the registration form (Form 181) with your name, address, employer or business details and source of income.
- Set a strong password. Your account is created and your NTN is generated instantly - for an individual it is simply your CNIC.
Make sure your mobile number and email are the ones registered against your CNIC, because every verification code goes there. For a deeper walk-through, read our NTN registration guide. Have this ready before you start:
| What you need | Why |
|---|---|
| Valid CNIC | Becomes your username and NTN |
| Mobile registered with NADRA | Receives the verification PIN |
| Active email address | Receives the verification code and IRIS notices |
| Salary certificate or business figures | Declaring your income source at sign-up |
| Bank account details | Reporting accounts and any tax already deducted |
Step 2: Log in and read the dashboard
Once registered, click Taxpayer Login on the IRIS home page. Individuals enter their 13-digit CNIC (no dashes) as the username; companies and AOPs use their 7-digit NTN. Add your password, complete the captcha, and you land on the dashboard. If you forget your password, use the Forgot Password link - a reset code is sent to your registered mobile and email.
The left-hand menu is the whole portal in one place. Knowing what each item does saves a lot of clicking:
| IRIS menu | What it is for |
|---|---|
| Declaration | File your income tax return (Form 114) and wealth statement (Form 116) |
| Registration | Modify your profile, add a business or change details (Form 181) |
| Payments | Create a PSID and record tax payments |
| Inbox / Outbox | Read FBR notices and see what you have submitted |
| Draft | Returns you have started but not yet submitted |
| Completed Tasks | Your filed returns and acknowledgement slips |
Step 3: File the return (Form 114)
From the left panel choose Declaration, then Income Tax Return, and pick the correct tax year. For the year ended 30 June 2026 you select Tax Year 2026. Most individuals file Form 114(1) - Return of Income filed voluntarily for a complete year.
Now enter your figures in the relevant tabs:
- Income - salary, business, rental, capital gains, freelancing or foreign income, each in its own section.
- Tax already paid - withholding on your salary, bank profit, mobile top-ups, vehicle and property transactions. Cross-check these against FBR-Maloomat.
- Deductions and credits - allowable items such as approved donations and investments that reduce your liability.
IRIS computes your tax automatically as you go. Save frequently - your work sits in the Draft folder until you submit. For a screen-by-screen version, see our dedicated guide on how to file your income tax return on IRIS.
Tip: Do not file a nil or careless return just to appear on the Active Taxpayers List. FBR's cross-matched data means an understated return can invite a notice under Section 114 or 122 - see our guide to FBR tax notices.
Step 4: Complete the wealth statement (Section 116)
This is where most first-time filers get stuck. Under Section 116 of the Income Tax Ordinance 2001, every resident individual filing a return must also submit a wealth statement and a wealth reconciliation. It sits in the same Declaration form as your return.
List all your assets as at 30 June - property, vehicles, bank balances, cash, investments and jewellery - along with your liabilities. IRIS then runs a reconciliation: the increase or decrease in your net wealth from last year must equal your income for the year minus your personal expenses. If it does not balance, IRIS will not let you submit. The usual culprits are forgotten expenses, an asset valued inconsistently year to year, or income you left off the return. Fix the mismatch and the reconciliation clears.
Step 5: Pay any tax due and submit
If the return shows tax payable, you settle it before submitting. Go to Payments, create a PSID (Payment Slip ID) for the amount, and pay it through online banking, an ATM, a mobile wallet or over the counter at your bank. Once the payment posts, the PSID is matched to a CPR (Computerized Payment Receipt) and your return reflects it as paid.
With tax settled and the wealth reconciliation balanced, click Submit. IRIS records the filing and issues an acknowledgement slip - download and keep it. Within one to two days your name should appear on the Active Taxpayers List; learn how to confirm it in our ATL check guide.
Deadlines, penalties and the ATL
The standard deadline for individuals and AOPs is 30 September each year. Miss it and two things happen: a penalty accrues under Section 182, and you fall off the ATL until you both file and pay a restoration surcharge under Section 182A.
| Item | Detail |
|---|---|
| Return deadline (individuals/AOPs) | 30 September 2026 for Tax Year 2026 |
| Late-filing penalty (Section 182) | Charged per day of default with statutory minimums that vary by taxpayer type and income |
| ATL surcharge - individual (182A) | PKR 1,000 |
| ATL surcharge - AOP (182A) | PKR 10,000 |
| ATL surcharge - company (182A) | PKR 20,000 |
Penalty figures under Section 182 have been revised in recent Finance Acts and depend on your tax payable and category, so treat the above as indicative and confirm your exact position. Falling off the ATL is often the costlier hit: non-filers pay materially higher withholding on banking, property and vehicle transactions - see our filer vs non-filer comparison. If you have received a penalty or default notice, our penalties and default surcharge guide and a tax consultation can help.
Frequently asked questions
What is the FBR IRIS portal?
IRIS is the FBR's official online tax portal at iris.fbr.gov.pk. You use it to register for an NTN, file your return and wealth statement, pay tax and respond to notices. The current version is IRIS 2.0.
How do I register and get my NTN?
Click Registration for Unregistered Person, enter your CNIC, verify the codes sent to your NADRA-registered mobile and email, complete Form 181 and set a password. Your NTN is generated instantly and equals your CNIC.
What is my IRIS login username?
For individuals it is your 13-digit CNIC without dashes. Companies and AOPs use their 7-digit NTN, along with the password set at registration.
Do I have to file a wealth statement?
Yes. Under Section 116, resident individuals must file a wealth statement and reconciliation with the return. IRIS blocks submission until the reconciliation balances.
What is the filing deadline on IRIS for 2026?
30 September 2026 for individuals and AOPs, covering the year ended 30 June 2026. Do not count on an extension.
What happens if I file late?
A Section 182 penalty applies per day of default, and you drop off the ATL until you file and pay the Section 182A surcharge - PKR 1,000 for an individual, PKR 10,000 for an AOP, PKR 20,000 for a company.