Filing a Null or Zero Return in Pakistan: What You Need to Know
“I didn’t make any money this year, so I don’t have to file a return.”
Sounds sensible? It’s not.
That’s one of the most popular myths about income tax in Pakistan — and it can be expensive.
You may be a freelancer, a small business owner,, or a salaried employee earning less than the taxable limit, but you are legally obligated to submit a tax return to the Federal Board of Revenue (FBR) — namely, a null or zero return.
What is a Null or Zero Return?
A null return is your formal means of telling FBR:
“I had no taxable income this year.”
Although all fields will read zero, there is a requirement to file. Filing nothing is where the trouble lies.
Who Must File a Null Return?
You must file a zero return if Your salary as an individual on a salary is below Rs. 600,000 as of 2025.
You have either not received paid work as a freelancer or received payment only through informal sources.
You have an NTN or have a registered business, but you did not do anything this year. Whatever, whether you earned any money or not, you have property or a vehicle.
Even if that “something” is nothing, you must submit something if you are registered with the FBR
Why It’s Still Necessary to File a Zero Return
Even if you earned nothing, here’s why it matters:
- Remain on the list of active taxpayers (ATL)
You are able to enjoy lower withholding tax rates on banking transactions, property acquisitions, vehicle registration, and other services by timely filing to ensure your name is included on the ATL.
- Avoid legal and audit notices
Non-filing would be regarded as a red flag by the FBR. Notice of audit or penalty can be issued for not filing a return, even a null return. - Remain in Compliance with NTN or Your Business
Not filing can result in penalties, suspensions, or other problems in the future if your company is registered or an NTN. By filing a null return, you have an active and clean tax record.
How to File a Null Return using the FBR IRIS Portal
It is simple to file online. This is a step-by-step guide:
Visit the FBR IRIS portal and input your login credentials.
Choose “114(1)-Income Tax Return” when choosing “Declaration”.
then Choose the proper tax year.
Input your income or other data.
Complete the wealth statement by declaring your personal spending and belongings.
Return your return.As evidence of filing, print out the Acknowledgement Receipt or filed copy.
To confirm your ATL status, make use of the ATL Search Tool.
Tip: The due date is normally September 30. Filing afterwards can result in penalties.
Key Reminders
Maintain simple financial records, even if you earned no income — in case FBR asks for clarification.
If you work across income streams, possess several NTNs, or have made prior errors in filings, you may wish to get expert advice.
It is always safer to consult a tax professional if you are in doubt than run the risk of fines.
Conclusion remarks
You can’t ignore your tax responsibilities just because you didn’t earn any income.
Filing a null return is:
A means of keeping yourself in good standing with the law. A measure to stay under the taxman’s radar for penalties and audits. Your connection to remaining on the Active Taxpayers List An indication that you’re an upright and tax-consistent citizen or business Whether you’re a contract worker in a downturn, a salaried earner under the threshold, or a business owner in limbo — ensure your return is lodged. Not sure or feeling stumped? A reputable tax advisory like Corptax can assist in getting it done properly and on time — stress-free.