FBR Tax Deadlines After 31 October 2026 in Pakistan: Every Date to July 2027 (Full List)

After the 31 October 2026 return date, the next FBR deadlines are the October sales tax return on 18 November, the individual advance tax instalment on 15 December, the company and AOP instalment on 25 December, and company returns on 31 December 2026. The full list below runs to June 2027, with the section of the law behind each date, so you can put every one in your calendar now.

Most people think the tax year ends with the return. It does not. Salaried people are largely done, but anyone with a business, rent, a firm, a company or employees has a date almost every month. We took each date from the Income Tax Ordinance and the Sales Tax Rules on FBR's website, not from a calendar someone else made.

Every FBR date from November 2026 to July 2027

The table lists each date, the weekday, what is due and who it binds. Sales tax returns repeat every month on the 15th for payment and the 18th for filing, so only the first and the December dates are shown in full.

The weekdays are our own check against the calendar. Where a date falls on a weekend or holiday, pay early rather than assume an extra day, because the law says "on or before".

Companies file their return by 31 December 2026

A company whose tax year ends between 1 January and 30 June files its return by 31 December following that year, under section 118(2)(a). For tax year 2026 that is Thursday 31 December 2026. A company with a different year end files by 30 September.

The individual and AOP date has passed. If you are an individual reading this after 31 October, your return is now late, and the late return penalty after 31 October works out the cost. FBR's due dates page still shows 30 September for individuals and AOPs because that is the date in the law; the extensions to 31 October came by circular.

Advance tax falls due on 15 and 25 December

Individuals who must pay advance tax pay the December quarter by 15 December. Companies and associations of persons pay by 25 December. The June quarter is due on 15 June for everyone. Salaried income and final-tax income do not count towards the test.

Section 147(2) excuses an individual whose latest assessed taxable income, leaving out salary and income taxed under final or minimum regimes, is under Rs 1 million. Above that, the quarterly amount is a quarter of last year's assessed tax, less tax already paid in the quarter. The 15 December advance tax instalment works through who pays and how.

25 December is Quaid-e-Azam Day, a public holiday, so a company or firm paying on the last day will find banks closed. Pay by 24 December at the latest.

Withholding statements are due on 20 January, April and July

Anyone who deducts or collects income tax, such as an employer, a company paying rent or a business paying suppliers, files a quarterly statement under section 165. The October to December quarter is due by 20 January 2027.

Missing it carries more than a penalty. Under section 2(1A)(d) of the Sales Tax Act, a sales tax registered person who fails to file the withholding statement drops off the sales tax Active Taxpayer List. The IRIS steps are in filing the quarterly withholding statement, and the effect on buyers is in the sales tax ATL check.

Sales tax returns repeat on the 15th and 18th of each month

Rule 18(9) of the Sales Tax Rules says that where tax is due on the 15th, it is paid by the 15th and the return is filed online by the 18th of the same month. Some sectors, such as electricity distribution and petroleum, have their own dates in the rule's table.

Two missed returns in a row make a registered person non-active for sales tax under section 2(1A)(b). The monthly routine is in filing a monthly sales tax return. Put the 15th and 18th on a repeating reminder rather than relying on memory.

Use this order of work for the next eight months

Start with what is already overdue, then the December cluster, then the routine. One reminder per date is enough, set a few days early, with the PSID made in advance so a slow bank app on the last day does not cost you a surcharge.

1. If you missed 31 October, file now and decide on the ATL surcharge or the six-month undertaking.
2. Work out whether you owe advance tax for the December quarter, and pay by 15 or 25 December.
3. Companies: finish accounts and file by 31 December 2026.
4. Withholding agents: file the October to December statement by 20 January 2027.
5. Sales tax registrants: pay by the 15th and file by the 18th, every month.
6. Check your ATL status when FBR publishes the new list on 1 March 2027.

Late advance tax carries default surcharge at 12 per cent a year under section 205(1A). Late income tax other than advance tax carries 12 per cent or KIBOR plus 3 per cent, whichever is higher, under section 205(1).

Common questions

What is the next FBR deadline after 31 October 2026?

The October sales tax payment on 15 November and return on 18 November, for sales tax registered persons. For income tax, it is advance tax on 15 December.

When is the company tax return due for tax year 2026?

By 31 December 2026, for a company whose tax year ends between January and June, under section 118(2)(a).

Do salaried people pay advance tax in December?

Not on salary. Section 147 leaves out income from which tax is deducted under section 149, which is salary.

When will the new Active Taxpayers List come out?

FBR's ATL page says the list for a tax year is published on 1 March and is valid until the end of February next year. It is also updated weekly.

What if a deadline falls on a holiday?

The law says "on or before" the date. Pay and file before the holiday rather than counting on an extra day.

When is the tax year 2027 return due?

30 September 2027 for individuals and AOPs under section 118(3), unless FBR extends it.

How we verified this

What we checked, where we read it, and what we could not confirm.

Last checked 31 October 2026. We read sections 118, 147, 165 and 205 of the Income Tax Ordinance amended up to 30 June 2026, rule 18 of the Sales Tax Rules, 2006 updated up to 31 July 2026, section 2(1A) of the Sales Tax Act, and FBR's income tax due dates and ATL pages. Weekdays are our own calendar check. FBR can extend any of these dates by circular, and we will not know of an extension until it is published.