Pakistan Tax Calendar 2025–26

Sales Tax — Annexure Submission Monthly

Submit sales tax annexures (purchase/sales data) on FBR IRIS for the previous month. Prescribed sales tax persons must submit by 10th of each month.

Sales Tax Payment (GST) Monthly

Pay sales tax liability for previous month via CPR by 15th of each month. Applies to all registered sales tax persons.

Sales Tax Return Filing Monthly

Submit monthly sales tax return on FBR IRIS by 18th of each month. Return must be filed after annexure submission (10th) and payment (15th).

WHT Deposit — Section 160 Monthly

Section 160 requires WHT to be deposited "within the time and manner as may be prescribed" — exact date is specified in Income Tax Rules 2002, not the statute itself. Salary WHT (Sec 149): by 7th of following month. Other WHT: within 7 days of deduction.

WHT Statement — Q3 (Jan–Mar) Sec 165(2)(a)

Quarter ending 31st March — WHT statement due on or before 20th April. Prescribed persons deducting/collecting tax under Division II, III or Chapter XII or Tenth Schedule.

WHT Statement — Q4 (Apr–Jun) Sec 165(2)(b)

Quarter ending 30th June — WHT statement due on or before 20th July.

WHT Statement — Q1 (Jul–Sep) Sec 165(2)(c)

Quarter ending 30th September — WHT statement due on or before 20th October.

WHT Statement — Q2 (Oct–Dec) Sec 165(2)(d)

Quarter ending 31st December — WHT statement due on or before 20th January.

Q1 Advance Tax Quarter 1

First quarter advance tax — July to September 2025

Q2 Advance Tax Quarter 2

Second quarter advance tax — October to December 2025

Q3 Advance Tax Quarter 3

Third quarter advance tax — January to March 2026

Q4 Advance Tax Quarter 4

Fourth quarter advance tax — April to June 2026

Income Tax Return — Individuals Critical

Deadline to file income tax return for Tax Year 2025-26 (July 2025 – June 2026). Section 118, ITO 2001. Penalty: Rs. 40,000 minimum under Section 182.

Income Tax Return — Companies Annual

Companies with special tax year ending December 31. Section 118, ITO 2001.

Wealth Statement Filing Critical

Mandatory wealth statement with annual return. Declare all assets, liabilities, and foreign assets. Filed alongside income tax return.

Annual WHT Statement Annual

Annual withholding tax statement for Tax Year 2025. Submit on IRIS portal under Section 165.