Are You a Tax Resident of Pakistan? What to Select in IRIS (Sections 82–84)
While filing your return in IRIS, FBR asks: "Are you a tax resident of Pakistan as per sections 82 to 84 of ITO, 2001?" This guide explains in plain words who is a resident, when to select Yes or No, and how to fix the "Please select the residence status" error.
By Khyrat Hussain · Updated 11 October 2026
1.Quick Answer
If you live and work in Pakistan, select Yes. You are a tax resident.
Under section 82 of the Income Tax Ordinance, 2001, an individual is a resident for a tax year if any one of these applies:
- You were in Pakistan for 183 days or more in the tax year (1 July to 30 June).
- You are a Federal or Provincial Government employee posted abroad.
- You are a Pakistani citizen who was not present in any other country for more than 182 days in the tax year, or who is not a tax resident of any other country.
Select No only if none of these applies to you, for example an overseas Pakistani who lived abroad for most of the year and is a tax resident of another country.
2.Where This Question Appears in IRIS
When you open your Income Tax Return in IRIS 2.0, a box at the top asks you to:
- "Please select your sources of income for the tax year": tick boxes such as Income from Salary, Property Rental Income, Income from Other Sources, Income from Business, Capital Gain, Income from Foreign Sources and Assets, Income from Agriculture, or No Income.
- Just below: "Are you a Tax Resident of Pakistan as per sections 82 to 84 of ITO, 2001?", with Yes and No buttons.
Under this box, the Summary of Economic Transactions for the tax period (for Tax Year 2026: 1 July 2025 to 30 June 2026) begins.
Your answer decides which parts of the return and wealth statement IRIS shows you, so answer it before you go further.
3.Section 82 Explained: Who Is a Resident Individual?
Rule | Who it covers | Resident? |
|---|---|---|
183-day rule | Present in Pakistan for 183 days or more in the tax year | Yes |
Government employee abroad | Federal or Provincial Government employee posted abroad | Yes |
Citizen rule (added in 2022) | Pakistani citizen not in any other country for more than 182 days, or not a tax resident of any other country | Yes |
None of the above | For example, lived and paid tax as a resident abroad for most of the year | No (non-resident) |
Old rule removed: before 2021, someone could also be a resident by staying 120 days in the year plus 365 days over the previous four years. The Finance Act 2021 omitted this test. Ignore any website that still uses it.
Counting days: count every day you were physically in Pakistan from 1 July to 30 June. For Tax Year 2026, that's 1 July 2025 to 30 June 2026.
4.Sections 83 and 84: Companies and AOPs
The question mentions sections 82 to 84 because it covers all types of taxpayers:
- Section 83, resident company: a company that is incorporated or formed under Pakistani law, or whose control and management is wholly in Pakistan at any time in the year, or that is a provincial government or local authority in Pakistan.
- Section 84, resident AOP (association of persons, such as a partnership): an AOP whose control and management is wholly or partly in Pakistan at any time in the year.
If you're an individual filing your own return, only section 82 applies to you.
5.Examples: Yes or No?
Situation | Select |
|---|---|
Government teacher in Punjab who lived in Pakistan all year | Yes |
Private-sector employee in Karachi who went abroad on a 2-week holiday | Yes |
Federal Government officer posted at an embassy abroad | Yes (government employee rule) |
Pakistani who worked in Dubai for 5 months and was in Pakistan for the remaining 7 months | Yes (183+ days in Pakistan) |
akistani citizen who worked in Saudi Arabia for 8 months but isn't a tax resident there | Yes (citizen rule: not a tax resident of any other country) |
Pakistani who lived in the UK all year and is a UK tax resident | No |
These examples are general guidance. If your situation is mixed (for example, several countries or a change of job mid-year), check with a tax adviser before filing.
6.How to Fix "Please Select the Residence Status Through 'Add Income Sources' Button"
This error appears when neither Yes nor No has been selected for the residence question.
- In your open return, click the Add Income Sources button. The box "Please select your sources of income for the tax year" opens.
- Check that your income sources are ticked (for example, Income from Salary for a salaried person).
- Under them, next to "Are you a Tax Resident of Pakistan as per sections 82 to 84 of ITO, 2001?", click Yes or No.
- Save or close the box, click Calculate, and continue filing.
Warning: if you untick an income source in this box, the withholding tax data linked to it is removed. Only change the residence answer unless you mean to change your income sources.
7.What Changes If You Select No (Non-Resident)?
- IRIS gives non-residents a choice about submitting a wealth statement.
- Non-residents are generally taxed only on income sourced in Pakistan (for example, rent from a property in Pakistan or profit on a Pakistani bank account).
- Residents are taxed on their worldwide income.
Don't select No just to avoid the wealth statement. If you meet any rule in section 82, you're a resident, and a wrong answer can lead to notices from FBR.
8.Before You File
- Filing deadline for Tax Year 2026: see FBR Income Tax Return Last Date Extended
- Step-by-step filing for salaried people: How to File Income Tax Return for Salaried Person
- Not registered yet: IRIS New Registration 2026
- Check your tax: Salary Tax Calculator
9.Official Sources
- Income Tax Ordinance, 2001, Section 82 (Resident individual), FBR.
- FBR IRIS user guide, Normal Income Tax Return.
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Disclaimer: this guide is general information, not tax advice. For complex cases (several countries or dual tax residence), consult a tax adviser.
