FBR issues electronic income tax return forms for the 2025 tax year with filing deadlines set for individuals and companies.
Pakistan’s Federal Board of Revenue (FBR) on 18 August 2025 issued Notification (Income Tax) S.R.O. 1561(I)/2025 and Notification (Income Tax) S.R.O. 1562(I)/2025, introducing the electronic income tax return forms for the 2025 tax year.
S.R.O. 1562(I)/2025 provides the electronic income tax returns for companies, associations of persons (AOPs), individuals, non-residents with no source of income in Pakistan, manufacturers, traders, and small and medium enterprises (SMEs). It also introduces the Electronic Foreign Income and Assets Declaration for Resident Individuals, covering immovable property held overseas.
S.R.O. 1561(I)/2025 contains the simplified electronic income tax return for individuals. Both notifications include screenshots of the return formats as they appear in the IRIS e-filing system.
Individuals must file by 30 September for the standard tax year ending 30 June. Companies are required to file by 31 December, while those with a special tax year ending after 30 June must submit returns by 30 September of the following year.
