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Pakistan Income Tax Return Due Date
For companies, individuals and associations of persons. Shows the section 118 due date, any official FBR extension for that tax year, and an estimate of the section 182 penalty.
Due dates under section 118
- Companies with a tax year ending between 1 January and 30 June: 31 December after the end of the tax year. Any other company: 30 September after the end of the tax year (section 118(2)).
- Individuals and associations of persons: 30 September after the end of the tax year (section 118(3)). A wealth statement is due on the same date (section 118(4)).
- A special tax year is named after the normal tax year (1 July to 30 June) in which it ends, so a year ending 31 December 2025 is tax year 2026 (section 74).
- For a tax year ending in July or August, the tool shows "Being verified": we have not found an official FBR text on whether "30 September next following" means the same year or the next.
Extensions
The FBR extended the tax year 2026 date of 30 September 2026 to 15 October 2026 (Circular No. 3 of 2026-27, issued under section 214A). An extension applies only to the tax year it names. You can also apply to your Commissioner before the due date for up to 15 more days, and the Chief Commissioner may allow 15 more (section 119). Reports of a further extension are shown only once we read an official FBR or PID text.
Late-filing penalty (section 182, Table, S. No. 1)
The higher of 0.1% of the tax payable for each day of default or Rs 1,000 a day, with a minimum of Rs 10,000 for an individual with 75% or more of income from salary and Rs 50,000 for everyone else, and a maximum of 200% of the tax payable. The penalty is reduced by 75%, 50% or 25% if you file within one, two or three months after the due or extended date.
Worked example: an AOP with tax payable of Rs 200,000 files 15 days late. Per day: 0.1% × 200,000 × 15 = Rs 3,000, or Rs 1,000 × 15 = Rs 15,000; the higher is Rs 15,000, so the Rs 50,000 minimum applies. Filed within one month, so it is reduced by 75%: Rs 12,500.
No rule in the Ordinance moves a due date that falls on a weekend or public holiday, so the tool shows the plain date. This is an estimate, not tax advice. The Commissioner's order sets the actual penalty.
Frequently asked questions
What is the last date to file an income tax return in Pakistan for tax year 2026?
For individuals, associations of persons and companies whose return was due on 30 September 2026, the FBR extended the date to 15 October 2026 (Circular No. 3 of 2026-27). Companies with a tax year ending between 1 January and 30 June file by 31 December.
Is there a penalty if no tax is payable?
Yes. The minimum penalty of Rs 10,000 (salaried individuals) or Rs 50,000 (everyone else) applies, reduced if you file within three months of the due date.
Do you store what I enter?
No. Everything runs in your browser. The calendar file is made on your device and nothing is sent to us or saved.