Karachi, July 30, 2025 – The Federal Board of Revenue (FBR) has issued a clarification outlining specific categories of individuals who are not required to file income tax return for the tax year 2025.
This update comes under Section 115 of the Income Tax Ordinance, 2001, and is intended to inform taxpayers about exemptions to reduce unnecessary compliance.
According to the FBR, persons falling under certain conditions mentioned in sub-clause (iii), (iv), (v), and (vi) of clause (b) of sub-section (1) of Section 114 of the ordinance shall be exempted from filing a return of income. The exempted categories include:
• Widows
• Orphans under the age of twenty-five
• Persons with disabilities
• Non-resident individuals who own immovable property in Pakistan
These individuals are not obligated to furnish a return solely based on their inclusion in the above-mentioned conditions. However, FBR advises all potential filers to evaluate their tax obligations carefully and consult with tax professionals if needed.
Despite these exemptions, the FBR has reminded the general public that the deadline for filing the 2025 income tax return remains September 30, 2025. Those who are not covered under the exemptions must ensure timely submission of their return to avoid penalties and maintain compliance.
The FBR continues its efforts to streamline tax processes and provide clarity for taxpayers through timely notifications, aiming to promote voluntary compliance and expand the national tax base.