FBR Tax Deadlines for October and November 2026: Every Date to File and Pay

Three FBR dates matter between 15 October and 30 November 2026: 20 October for the withholding statement of the July to September quarter, 18 October for the September sales tax return, and 18 November for the October return. No advance income tax instalment falls in this window. The next one is 15 December for individuals.

Update, 17 October 2026: FBR has extended the tax return deadline again, to 31 October 2026, by Circular No. 04 of 2026-27 dated 15 October. Dates and penalties below that use 15 October are out of date.

Today, 15 October 2026, is also the extended last day to file tax year 2026 income tax returns. After today, the weeks run quiet for most salaried people and busy for anyone who deducts tax or sells goods. We read FBR's sales tax due dates page, its advance tax calendar and the Income Tax Ordinance on 15 October 2026, and checked FBR's notice board for extensions.

The withholding statement for July to September is due on Tuesday 20 October

Section 165 of the Income Tax Ordinance gives 20 October as the date for the quarter ending 30 September. The duty falls on every person who collects or deducts tax, and the statement is due even in a quarter when no tax was withheld.

That covers an employer who deducts salary tax, a company that pays contractors and a shop that collects tax on a sale. The Ordinance requires the statement in the prescribed form. For the full steps, see how to file the quarterly withholding statement.

The September sales tax return is due on Sunday 18 October

FBR's sales tax due dates page sets a standard monthly cycle: the Annexure C on the 10th, payment on the 15th and the e-filed return by the 18th of the month after the supply. For September supplies, that gives 10, 15 and 18 October.

The 18th falls on a Sunday this year. FBR's page does not say what happens when a due date is a weekend, so the safe plan is to file on Friday 16 October. The steps to file a monthly sales tax return are the same as in other months.

FBR has extended recent sales tax deadlines, but we saw no extension for September

For the August 2026 period, FBR extended the return date to 25 September for all taxpayers. It then extended it again for power distribution companies, K-Electric and taxpayers added under Sales Tax General Order 10 of 2026, first to 2 October and then to 6 October.

When we opened FBR's notice board on 15 October, we saw no extension notice for the September period. An extension can arrive late, and each one so far was conditional on the tax being paid by the due date. Do not wait for one. The August extension shows how these notices read.

No advance income tax instalment falls before December

Under section 147, an individual pays advance tax by 15 September and 15 December for the first two quarters. An association of persons or company pays by 25 September and 25 December. So nothing is due in October or November.

FBR's own advance tax calendar page lists a different pattern for companies, with 15 October as the date. That conflicts with the Ordinance, which names 25 September and 25 December. The law prevails over a web page, but a company should confirm the date with its tax adviser.

Use this order of work for the next six weeks

Start with the dates you cannot move, then handle the ones that FBR often extends. If you have a business with employees, work through the list below in order. A person with only a salary can stop at step one.

1. File your tax year 2026 return today if you have not done so.
2. Pay September sales tax by 15 October and file the return by Friday 16 October.
3. File the July to September withholding statement by Tuesday 20 October.
4. Prepare October sales tax records by 10 November.
5. Pay October sales tax by 15 November and file by Wednesday 18 November.

If you miss today's return date, the cost is real. The Rs 25,000 surcharge for late filers and the Active Taxpayers List after the deadline explain what follows.

Common questions about FBR deadlines in October and November 2026

Is 15 October 2026 still the last date to file a return?

Yes, for tax year 2026. FBR extended the date from 30 September to 15 October. We saw no later extension when we checked on 15 October.

When is the quarterly withholding statement due?

For the quarter ending 30 September, on or before 20 October 2026, under section 165 of the Ordinance. It is due even if nothing was withheld.

What is the sales tax return date for September?

FBR's standard dates are the 10th, 15th and 18th of the next month, so 10, 15 and 18 October. The 18th is a Sunday, so file by Friday 16 October.

Does FBR extend sales tax dates often?

It extended the August 2026 return several times, including for specific groups. Each notice we read required the tax to be paid by the due date.

Is any advance tax due before December?

No. Individuals pay on 15 December and companies on 25 December, under section 147 of the Ordinance.

Where do I check for a new extension?

FBR's notice board on fbr.gov.pk lists extension notices as they are issued. Check it on the day, not from a message forwarded to you.

How we verified this

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

Last checked 15 October 2026. Monthly sales tax dates come from FBR's Sales Tax Due Dates page. Advance tax dates come from section 147 and the 20 October statement date from section 165 of the Income Tax Ordinance, 2001. The company date that conflicts is on FBR's advance tax calendar. Extension notices for August 2026 were read as PDFs on FBR's notice board. Weekdays are our calendar check. FBR may issue new extensions at any time.