FBR says September 30 deadline remains unchanged as taxpayers face higher surcharges for late ATL inclusion.
ISLAMABAD, September 27, 2026: The Federal Board of Revenue (FBR) has maintained that the September 30, 2026 deadline for filing income tax returns for Tax Year 2026 will remain unchanged, with no extension currently under consideration.
The FBR sent SMS reminders to taxpayers on Sunday, urging them to submit their returns before the statutory deadline.
FBR officials confirmed that the tax authority has no plan at present to extend the return filing deadline.
Who must file returns by September 30?
September 30, 2026 is the deadline for filing income tax returns for Tax Year 2026 for:
• Salaried persons and individuals;
• Associations of Persons (AOPs); and
• Companies operating under a special tax year.
Taxpayers falling within these categories have been advised to complete their returns before the deadline to avoid penalties and other consequences associated with late compliance.
Higher cost of non-compliance
FBR officials have cautioned taxpayers that the cost of failing to file returns on time has increased substantially following changes introduced through the Finance Act 2026.
In addition to penalties applicable to late filing, taxpayers seeking inclusion in the Active Taxpayers List (ATL) may now face significantly higher surcharges.
The surcharge for individuals has increased from Rs1,000 to Rs25,000, while the amount applicable to AOPs has risen from Rs10,000 to Rs50,000.
For companies, the surcharge has been raised from Rs20,000 to Rs100,000.
FBR urges taxpayers to file before deadline
The FBR’s reminder comes as the September 30 deadline approaches, with the authority signalling that taxpayers should not rely on a possible extension.
Late filing can expose taxpayers to statutory penalties and, where ATL status is required, the substantially higher surcharge introduced under the Finance Act 2026.
The FBR has therefore advised taxpayers covered by the September 30 deadline to complete their Tax Year 2026 income tax returns within the prescribed period.