Figures verified against FBR sources on 20 August 2026 · Tax Year 2026
The due date
FBR's published due dates are on or before 30 September for individuals and associations of persons, and on or before 31 December for companies. For Tax Year 2026, covering income from 1 July 2025 to 30 June 2026, that means 30 September 2026.
FBR has granted short extensions in some past years by notification. An extension is never something to plan around.
The penalty under section 182
The Income Tax Ordinance 2001 sets the penalty for failing to furnish a return within the due date:
| Element | Amount |
|---|---|
| Daily penalty | 0.1% of the tax payable for that tax year, for each day of default |
| Maximum | 50% of the tax payable |
| Minimum penalty | Rs 40,000 |
| Minimum, salaried case | Rs 5,000 |
The reduced Rs 5,000 minimum applies where 75% or more of your income is from salary and your salary income is less than Rs 5,000,000. Everyone else faces the Rs 40,000 minimum.
The minimum applies even when no tax is owed. A nil return filed late still attracts the minimum penalty. Filing on time matters even in a year where you owe nothing.
The second cost: late filer status
The penalty is only part of it. Filing after the due date puts you in the late filer category, which carries higher withholding rates than an on-time filer on property transactions:
| Property purchase value (s.236K) | On-time filer | Late filer |
|---|---|---|
| Up to Rs 50 million | 1.5% | 4.5% |
| Rs 50m to Rs 100 million | 2.0% | 5.5% |
| Above Rs 100 million | 2.5% | 6.5% |
On a Rs 20,000,000 property purchase, that is Rs 300,000 as an on-time filer against Rs 900,000 as a late filer. The full comparison including non-filer rates is here.
Can you still file?
Yes, and you should. A late return is still a return, and the alternative is remaining a non-filer, which costs considerably more on an ongoing basis than the penalty does once.
Several years unfiled
More common than people assume, and workable. What matters is doing it in the right order, because each year's wealth statement builds on the one before it. Filing the most recent year while ignoring the gap behind it usually creates reconciliation problems rather than solving them.
Tell us how many years are outstanding when you message and we will look at the whole position rather than quoting for a single year that will not actually fix things.
Practical steps
- Do not wait for next year. Waiting adds another unfiled year and another penalty.
- Gather documents for every unfiled year. The checklist is here.
- Start with the oldest outstanding year so the reconciliation chain holds together.
- File the current year before 30 September so the problem stops growing.
Sources
- FBR, Section 182 of the Income Tax Ordinance 2001 (penalty for failure to furnish a return) — https://www.fbr.gov.pk/section-182/152727
- FBR, Income Tax Due Dates — https://fbr.gov.pk/categ/income-tax-due-dates/51147/40846/81148
- FBR Withholding Income Tax Rate Card, updated to 30 June 2025 as per Finance Act 2025 (section 236K late filer rates) — https://download1.fbr.gov.pk/Docs/20258181281745641WHT-RateCard.pdf
Figures on this page are for Tax Year 2026 (1 July 2025 to 30 June 2026), as set by the Finance Act 2025. Rates change with each Finance Act. The Income Tax Ordinance 2001 as amended is the authoritative source in case of any conflict.