How to become a filer (Active Taxpayers List) in Pakistan and why it matters
Work it out with the Property transfer tax calculator →
In everyday use, a “filer” is a person whose name is on FBR’s Active Taxpayers List (ATL). You get on it by registering on IRIS and filing your income tax return on time. Non-filers pay much more advance tax when they buy or sell property, register a car, earn profit on National Savings or register a phone.
What the Active Taxpayers List is
The ATL is FBR’s official list of people who filed an online return for the previous tax year. FBR keeps it under section 181A. According to FBR, the list is published every year on 1 March, stays valid until the end of February the following year, and is updated every Monday.
Your name goes on the list for the same tax year as your return. FBR’s own example: the list for tax year 2020 was published on 1 March 2021. On that basis, returns for tax year 2026 (1 July 2025 to 30 June 2026) feed the list due on 1 March 2027.
Who has to file a return
Under section 114 you must file if:
- your taxable income for the year is above Rs 600,000;
- you own a plot or house of 500 square yards or more, or a flat of 2,000 square feet or more, in a rating area;
- you own a car above 1000cc;
- you have an NTN, or you were charged to tax in either of the two previous tax years.
Anyone else can file voluntarily and become a filer.
How to become a filer, step by step
1. Get your documents ready
FBR asks for your original CNIC, a mobile SIM registered on your own CNIC, your own email address and a maintenance certificate for a bank account in your name. If you run a business, you also need proof of ownership or tenancy of the premises and a paid utility bill no older than three months.
2. Register on IRIS
- Open iris.fbr.gov.pk and choose “Registration for Unregistered Person”. If you already have an NTN, choose “E-Enrollment” instead.
- Enter your CNIC, mobile number and email and submit. You will get one PIN code by SMS and one by email. Enter both to verify.
- IRIS sends a password to your phone and email. Log in with your CNIC (no dashes) and that password.
- Open registration form 181 from “Drafts”, add your address and other details, and submit. After a few minutes the registration order appears under “Completed Tasks”. You can only file a return after this.
These steps follow FBR’s 2019 IRIS guide. IRIS has since been redesigned, so button names may differ. If you cannot register online, take the documents above to the facilitation counter at any Tax House.
3. File your return
On IRIS, open the return for tax year 2026, enter your income and the tax already deducted (from your employer’s, bank’s and other certificates), and fill in the wealth statement, which section 118 requires salaried people to file with the return. If more tax is due, pay it first and enter the payment receipt (CPR) number, then submit. For how salary tax is worked out, see income tax slabs 2026-27.
4. Check your status
Send “ATL”, a space and your 13-digit CNIC to 9966, or check on FBR’s ATL status page.
Deadline for tax year 2026
Section 118 sets 30 September as the due date for individuals. FBR Circular No. 3 of 2026-27 (30 September 2026) extended the deadline for tax year 2026 returns to 15 October 2026.
What happens if you file late
- Off the ATL: under section 182A, a late filer is not added to that year’s list until a surcharge is paid: Rs 25,000 for an individual, Rs 50,000 for an AOP and Rs 100,000 for a company. The Finance Act 2026 raised these amounts (the individual rate was Rs 1,000), though FBR’s ATL web page still shows the old figures. Instead of paying, an individual can give the Commissioner an undertaking not to buy any property for six months.
- Refunds and losses: no refund is issued while you are off the list, and you cannot carry forward a loss for that year.
- Penalty (section 182): the higher of 0.1% of the tax payable or Rs 1,000 for each day of delay. The minimum is Rs 10,000 if 75% or more of your income is salary and Rs 50,000 for everyone else, and the maximum is 200% of the tax payable. The penalty is cut by 75%, 50% or 25% if you file within one, two or three months of the deadline.
What non-filers pay extra
Under the Tenth Schedule, advance tax on a person not on the ATL is generally doubled, and on property it is far higher. These are the 2026-27 rates:
| Transaction | Filer | Non-filer | Example |
|---|---|---|---|
| Buying property (section 236K) | 1.25% | 10.5% up to Rs 50M, 14.5% up to Rs 100M, 18.5% above | Rs 20M plot: Rs 250,000 vs Rs 2,100,000 |
| Selling property (section 236C) | 2.75% | 11.5% | Rs 20M sale: Rs 550,000 vs Rs 2,300,000 |
| Car income tax (section 234), annual | Table rate | Double | 1300cc: Rs 2,500 vs Rs 5,000; 1800cc: Rs 4,500 vs Rs 9,000 |
| National Savings profit (section 151) | 15% | 30% | Rs 1M in Regular Income Certificates: Rs 1,470 vs Rs 2,940 tax a month |
| PTA phone registration on CNIC, income tax | Table rate | Double | US$350-500 phone: Rs 5,000 vs Rs 10,000 |
The savings example uses the 11.76% Regular Income Certificate rate from 1 October 2026, which pays Rs 9,800 a month on Rs 1 million. Behbood certificates and the Pensioners’ Benefit Account follow separate rules. Phones registered on a passport pay no income tax; see PTA phone registration. Work out your own figures with the property transfer tax, vehicle token tax, National Savings and PTA tax calculators.
Common mistakes
- Getting an NTN and assuming that makes you a filer.
- Skipping the return because your employer already deducts tax.
- Registering with a SIM in someone else’s name. It must be on your own CNIC.
- Leaving the wealth statement blank or incomplete.
- Waiting for the last day, when IRIS is busiest.
Frequently asked questions
How do I check whether I am a filer?
Send an SMS to 9966 with “ATL”, a space and your 13-digit CNIC. You can also check online on FBR’s ATL status page. AOPs and companies send ATL and their 7-digit NTN.
Is having an NTN the same as being a filer?
No. An NTN only means you are registered with FBR. You become a filer when your name is on the Active Taxpayers List, which needs a filed return. Once you have an NTN, section 114 also requires you to file a return every year.
What is the ATL surcharge for late filers in 2026?
Under section 182A, as amended by the Finance Act 2026, a late filer is added to the ATL after paying a surcharge of Rs 25,000 for an individual, Rs 50,000 for an AOP and Rs 100,000 for a company. Before 1 July 2026 the individual rate was Rs 1,000. An individual can instead give the Commissioner an undertaking not to buy any property for six months.
My income is below Rs 600,000. Can I still become a filer?
Yes. You may not be required to file, but you can still register and file a return to get on the ATL and pay the lower filer rates on property, vehicles and savings.
Is there still a separate “late filer” rate on property?
No. The Finance Act 2026 removed the higher 236K and 236C rates for people on the ATL who filed late (Tenth Schedule rule 1A). From 1 July 2026 anyone on the ATL pays 1.25% (buyer) and 2.75% (seller).
Calculators for this guide
- Property transfer tax calculatorWork out the buyer’s 236K and seller’s 236C advance tax on a property deal for 2026-27, for filers and non-filers, plus stamp duty and fees.
- Vehicle token tax calculatorWork out the 2026-27 token tax on a car or motorcycle in Punjab, Sindh or Islamabad, including the lifetime token and the section 234 income tax for filers and non-filers.
- National Savings calculatorMonthly, half-yearly or maturity profit on Behbood, Regular Income, Defence, Special and Short Term certificates, Pensioners’ Benefit and Savings Account, after tax.
- Salary tax calculatorCalculate your monthly income tax and take-home salary under the 2026-27 budget, and see how much you save compared with 2025-26.
- PTA tax calculatorWork out the PTA (DIRBS) tax on an imported phone for 2026-27 on passport or CNIC: customs duty, regulatory duty, sales tax, income tax and handset levy.
Sources
- Income Tax Ordinance 2001 as amended up to 30 June 2026 (FBR): sections 114, 118, 151, 181A, 182, 182A, 234, 236C, 236K, First Schedule and Tenth Schedule
- FBR Circular No. 3 of 2026-27 (30 September 2026): return deadline for tax year 2026 extended to 15 October 2026
- FBR: Active Taxpayer List (publication on 1 March, weekly updates)
- FBR: Check Active Taxpayer Status (SMS 9966 and online)
- FBR: Register for Income Tax (documents needed)
- FBR: Registration of Individual on IRIS (user guide, 25 May 2019)
- FBR Withholding Tax Rates Card, tax year 2027
- Central Directorate of National Savings: latest profit rates (from 1 October 2026)
This guide explains the rules for general information. It is not official, legal or tax advice. Rules change, so check the official source or a qualified professional before acting. See how we check our information.