What does a company have to file every year?
- Annual income tax return (company tax return filing) and audited or prepared accounts.
- Monthly or periodic withholding tax statements where the company deducts tax.
- Sales tax returns if registered (sales tax registration in Pakistan (STRN)).
- SECP annual filings, separate from FBR.
Company tax return filing in Pakistan
Companies file through IRIS under their company NTN. The standard corporate rate is 29% for most companies, with special rates for certain sectors and small companies. Super tax rules changed in the Finance Act 2026, so your position depends on your income band; check before estimating.
Withholding tax consultant in Pakistan: why monthly statements matter
Withholding tax in Pakistan means tax deducted at source. When a company pays salaries, suppliers or contractors, it may have to deduct tax and deposit it. Late or missing statements and deposits can lead to penalties and disallowed expenses. Keep a calendar of due dates.
Tax exemption certificate in Pakistan and lower deduction
A taxpayer who would otherwise suffer excessive deduction can apply for an exemption or lower-rate certificate under section 159 of the Income Tax Ordinance. It needs supporting figures, so it is worth a professional's help.
Tax help for startups and SMEs
New companies should sequence registrations correctly: FBR registration after SECP incorporation. Small businesses can start with the basics in income tax filing in Pakistan and add monthly compliance as they grow. Payroll and EOBI are separate topics we can discuss on request.
Two filings that companies miss most often are the quarterly withholding tax statement and, for registered businesses, the monthly sales tax return.