Pakistan: Overseas Pakistanis filing an income tax return for Tax Year 2026 are being required through the current IRIS 2.0 filing workflow to provide details of immovable property they own in Pakistan, including plots, houses and other real estate. The requirement applies even where the property is not generating rental income, according to current tax-practitioner guidance on the updated portal.
Recent reporting on IRIS 2.0 says FBR has introduced a separate immovable-property record for non-resident taxpayers, while non-residents who qualify are no longer forced through the normal resident wealth-statement process. FBR has separately confirmed that Tax Year 2026 filing includes updated requirements and procedures through its official filing system.
Tax experts are advising overseas filers to keep purchase documents, registry details and relevant property valuation records ready so that information entered in IRIS matches their ownership documents.
An important distinction is that this does not mean every overseas Pakistani must file a tax return merely because they own property. FBR’s current overseas-Pakistani guidance allows qualifying NICOP/POC-holding non-residents to receive filer-rate treatment on property purchases and sales even if they are non-filers, subject to the prescribed conditions.
