A filer is someone whose name is on FBR’s Active Taxpayers List (ATL). In 2026-27 (tax year 2027, from 1 July 2026), the difference shows up when you buy or sell property, withdraw cash from a bank, buy a car, or receive a dividend. A non-filer pays a higher rate on each, and some rates are several times higher.
You become a filer by registering on FBR’s IRIS portal with your CNIC and filing an income tax return. For tax year 2026 the individual deadline was 30 September 2026. If you missed it, you can still file, but the Finance Act 2026 raised the late-filing surcharge for getting back on the list to Rs 25,000 for an individual.
Below are the steps, the surcharge rules, and a table of what non-filers pay more on, limited to items stated in the Finance Act 2026, the Income Tax Ordinance and FBR Circular 2 of 2026-27.
What Is the Active Taxpayers List?
The ATL is the list of persons FBR treats as active for income tax purposes. The Ordinance uses it as the test for higher withholding. Under the Tenth Schedule, where tax is deducted or collected from a person not appearing on the ATL, the rate is increased by one hundred percent of the normal rate, unless a section sets its own non-filer rate or is excluded from the Schedule.
Under section 182A, a person who does not file the return by the due date is left off the ATL for that year. Three other consequences apply for as long as you are off the list:
- You cannot carry forward a loss for that tax year.
- You are not issued a refund.
- You get no additional payment for a delayed refund.
How Do I Check if I Am a Filer?
FBR’s own page lists three ways to check Active Taxpayer status:
- Online: use the ATL (Income Tax) check on the FBR website at fbr.gov.pk.
- SMS for individuals: type ATL, a space, then your 13-digit CNIC, and send it to 9966.
- SMS for companies and AOPs: type ATL, a space, then the 7-digit NTN, and send it to 9966.
- Download: FBR also publishes the Active Taxpayer List (Income Tax) on its Downloads page.
Check before any big transaction. A bank, sub-registrar or excise office looks you up on the list at that moment, so your status on the day matters.
How Do I Become a Filer in Pakistan?
FBR’s guides describe the process on IRIS. The screens have changed over the years (FBR now runs IRIS 2.0), so use these as a map and follow the labels you see.
- Keep your CNIC and a working mobile number and email ready. For an individual, the 13-digit CNIC is used as the NTN or registration number.
- Open IRIS at iris.fbr.gov.pk and choose the registration link for an unregistered person.
- Fill in the form and verify. IRIS sends PIN codes by SMS and email. Enter both to verify, and the system sends your password.
- Log in with your CNIC and that password, open Draft, then Registration, and complete the registration application (Form 181 in FBR’s guide). Submit it.
- Collect the registration order. FBR’s guide says it appears in Completed Tasks a few minutes after you submit. Logging in alone does not let you file. Registration must be complete first.
- File your return. Section 114(2A), as substituted by the Finance Act 2026, says the return is filed electronically on IRIS. Salaried individuals need the proof of tax deducted from the employer.
- Check the list again. Once the return is filed on time, you are on the ATL for the year. If you filed late, see the surcharge rules below.
If you already have an NTN but no online account, IRIS has an e-Enrollment option on its login screen instead of steps 2 and 3. If your income is salary only, the salary tax calculator shows what tax should have been deducted before you file. If you earn from freelancing or other online work, the notes in how to make money online in Pakistan cover why a return matters there too.
What Happens if You File Late?
Under section 118(3), a person other than a company files the return on or before 30 September following the end of the tax year. For tax year 2026 (ended 30 June 2026), that date was 30 September 2026. Check FBR’s announcements for any extension. A company with a tax year ending between 1 January and 30 June files by 31 December, and any other company by 30 September.
If you file after the due date, section 182A applies. You are not on the ATL for that year, but you are added to it on filing the late return if you pay a surcharge. The Finance Act 2026 raised the surcharge from 1 July 2026:
| Taxpayer | Surcharge before | From 1 July 2026 |
|---|---|---|
| Individual | Rs 1,000 | Rs 25,000 |
| Association of persons | Rs 10,000 | Rs 50,000 |
| Company | Rs 20,000 | Rs 100,000 |
Circular 2 of 2026-27 says these amounts were “substantially enhanced”. A new sub-section (3) lets an individual skip the surcharge by giving the Commissioner an undertaking not to purchase, acquire or take ownership or beneficial interest in any property for six months from the date of the undertaking. The surcharge is separate from any penalty or default surcharge on tax due.
One change helps late filers. Rule 1A of the Tenth Schedule, which charged people on the ATL who filed after the due date a higher rate on property purchases and sales, has been omitted. Once you are on the list, the normal property rates apply.
How Much More Do Non-Filers Pay in 2026-27?
“Not on the ATL” means your name is not on the list on the day the tax is collected. All rows come from the Ordinance as updated to 20 February 2026, as changed by the Finance Act 2026.
| Item | On the ATL | Not on the ATL |
|---|---|---|
| Cash withdrawal from a bank (231AB) | No tax under this section | 0.8% of cash withdrawn, when total withdrawals in a day exceed Rs 50,000 (all accounts counted together) |
| Property purchase and sale (236K, 236C) | 1.25% to buy, 2.75% to sell | 10.5% to 18.5% to buy, 11.5% to sell. Full table and capital gains in property taxes |
| Dividend (general rate, section 150) | 15% | 30%, from the 100% increase in the Tenth Schedule |
| Motor vehicle registration or transfer (231B) | Engine-capacity rates in Division VII, Part IV | The normal rate plus 200% of it, so three times the filer rate |
| Vehicle lease by a bank or leasing company (231B(1A)) | Not charged | 4% of the value of the vehicle |
| Capital gain on shares and securities (37A) | Normal rate | Enhanced rate. The Finance Act 2026 removed the exclusion that kept non-filers at the normal rate |
The property row, with the value bands, capital gains and a worked Rs 1 crore example, is explained in Property Taxes in Pakistan 2026-27. For shares, the filer rates and steps are in how to invest in PSX. The vehicle tax rates by engine size are in the car installment calculator guide, with the State Bank’s car loan limits.
Cards used abroad (236Y)
The 236Y advance tax on card payments abroad is 0.5% from 1 July 2026. The law sets no separate rate for people off the list, so the general 100% increase points to 1%, but no FBR document states it. The 236Y calculator page covers the details and the bank schedules that differ.
Other changes for people off the list
- Securities: as above, non-filers lose the shield on capital gains tax on shares.
- Non-residents: a new clause (aa) in rule 10 excludes tax deducted under section 151B on payments to a non-resident from the Tenth Schedule increase, so a non-resident off the ATL is not hit by the extra 100% on that payment.
- Late-filing surcharge: the undertaking not to acquire any property for six months removes the surcharge for an individual, but it also bars you from buying property in that window.
Common questions
Do I need to file if I have no income?
Section 114(1)(ab) of the Income Tax Ordinance says every individual whose taxable income is above the amount not chargeable to tax (Rs 6 lakh a year for salaried people in 2026-27) must file a return. Even with no income, you must be on the ATL to avoid the higher rates on property, banking and other transactions, and the only way onto the list is to file a return.
How soon do I appear on the ATL after filing?
FBR does not publish a fixed time for when a new filer appears on the Active Taxpayers List. Before any big transaction, check your status on the FBR website or send ATL, a space and your 13-digit CNIC to 9966. A bank or registrar checks the list on the day, so wait until your name shows before you go.
Can a non-filer avoid the cash withdrawal tax?
The 0.8% applies only to cash withdrawals above Rs 50,000 a day in total. Withdrawals at or under that amount in a day do not attract it.
Is the surcharge refundable?
No. Section 182A of the Income Tax Ordinance makes the surcharge (Rs 25,000 for an individual from 1 July 2026, after the Finance Act 2026) the condition for getting back on the Active Taxpayers List after a late return, and it has no provision for a refund. Pay it, file, and you return to the list.
I missed 30 September. What now?
Register if you have not, file the return as soon as you can, and pay the surcharge to be added to the list. If you plan to buy property in the next six months, ask whether the undertaking route suits you.