Karachi, July 10, 2025 – The Federal Board of Revenue (FBR) has officially released a comprehensive list of individuals and entities for whom income tax return filing for the tax year 2025 is now mandatory.
If you’ve been wondering whether you’re required to file this year, now is the time to find out — and act.
According to sources within the FBR, the eligibility criteria are clearly defined under Section 114 of the Income Tax Ordinance, 2001. This section outlines the categories of people who are legally obligated to submit their income tax returns, regardless of whether they believe their income qualifies for taxation or not.
Let’s break it down. The FBR mandates return filing for:
• Every company, without exception.
• Any individual whose taxable income exceeds the threshold that is not chargeable to tax under the ordinance.
• Non-profit organizations as defined in Section 2(36) of the Ordinance.
• Persons whose income is subject to final taxation.
• Those who have paid tax in either of the two previous tax years.
• Individuals claiming loss carry-forwards.
• Anyone who owns immovable property of 500 square yards or more or large flats within designated urban areas, including cantonments and the Islamabad Capital Territory.
• Individuals with ownership of vehicles having engine capacity above 1000cc.
• Those who have obtained a National Tax Number (NTN).
• Individuals with commercial or industrial electricity connections where the annual bill exceeds Rs. 500,000.
• Residents registered with chambers of commerce, business associations, professional councils like the Pakistan Medical and Dental Council, Pakistan Bar Council, or institutes like ICAP or ICMAP.
• Individuals with foreign income or assets who are required to file a foreign income and asset statement under Section 116A.
In addition, individuals earning between Rs. 300,000 and Rs. 400,000 under the head “Income from Business” must also submit their return filing for the 2025 tax year.
The FBR has emphasized that non-compliance could lead to serious consequences, including penalties, denial of refunds, and exclusion from the Active Taxpayers List (ATL), which impacts banking transactions and property transfers.
The government, under its broad tax net expansion policy, is urging taxpayers to stay compliant and avoid last-minute filing hassles. If you fall into any of the categories above, it’s not just a recommendation — your 2025 return filing is a legal requirement. Don’t delay — check your status, prepare your documents, and fulfill your obligation today.