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FBR Active Taxpayer List (ATL) 2026 – How to Check Your Status and Stay On It

If you have ever bought or sold a property in Pakistan, withdrawn a large amount from a bank, or received dividend income, you have probably noticed that two different rates apply depending on whether you are a "filer" or a "non-filer." That distinction comes down to one thing: whether your name appears on the FBR Active Taxpayer List (ATL).

Most Pakistanis do not realise how much money they lose every single year simply by not filing their tax return. The withholding tax differences between filers and non-filers on property transactions alone can run into hundreds of thousands of rupees. This guide explains exactly what the ATL is, how to check your status, what you save as a filer, and how to get back on the list if you have been removed.

What is the FBR Active Taxpayer List?

The Active Taxpayer List (ATL) is a publicly available database maintained by the Federal Board of Revenue (FBR) that shows all individuals, companies, and associations of persons (AOPs) who have filed their income tax return for the most recent tax year. It is updated every Monday on the FBR website and SMS system.

Being on the ATL means you are classified as a "filer" in Pakistan's tax system. This is not just a label — it directly determines the rate of withholding tax (WHT) that is deducted from you at source on dozens of everyday transactions, from banking to property registration to vehicle purchase.

The ATL is governed under Section 181A of the Income Tax Ordinance 2001. The FBR compiles it based on returns filed for each tax year. For the current tax year 2025-26, the ATL is based on returns filed on or before September 30, 2025 (plus any late returns filed with a surcharge).

Filer vs Non-Filer — The Real Financial Difference

This is the section most people need to read carefully. The monetary gap between being a filer and a non-filer in Pakistan has grown substantially over the past few years as FBR has deliberately made non-filer status increasingly expensive. Here is a complete comparison of withholding tax rates under Budget 2026-27:

Transaction Type	Filer Rate	Non-Filer Rate	Your Extra Cost (Non-Filer)
Cash bank withdrawal above PKR 50,000/day	0%	0.6%	PKR 600 per lakh extra
Purchase of immovable property	1.25%	2.5%	PKR 62,500 extra on a PKR 50 lac plot
Sale of immovable property	2.75%	5.5%	PKR 137,500 extra on a PKR 50 lac sale
Profit on bank deposits / savings accounts	15%	30%	Double rate on all interest
Dividend income from shares	15%	30%	Double rate on all dividends
Motor vehicle registration (1300cc–1600cc)	PKR 10,000	PKR 25,000	PKR 15,000 extra
Motor vehicle registration (above 1600cc)	PKR 25,000	PKR 50,000	PKR 25,000 extra
Prize bonds and lottery winnings	15%	25%	10% extra on winnings
Services contracts (sec. 153)	2%–5%	4%–10%	Double rate
Goods/supply contracts (sec. 153)	2.5%	5%	Double rate

Let's put this in concrete terms. If you are a non-filer and you buy a plot worth PKR 80 lakh and later sell it for PKR 1.2 crore, here is what you pay in WHT alone compared to a filer:

Transaction	Filer WHT	Non-Filer WHT	Extra Cost
Purchase WHT (on PKR 80 lac)	PKR 100,000	PKR 200,000	PKR 100,000
Sale WHT (on PKR 1.2 crore)	PKR 330,000	PKR 660,000	PKR 330,000
Total Extra Paid as Non-Filer	—	—	PKR 430,000

That is PKR 4.3 lakh in extra WHT on a single property transaction — money that you could have kept simply by filing a tax return. The return itself costs nothing to file and takes about two to three hours on FBR IRIS.

How to Check Your ATL Status — Step by Step

Method 1: FBR Website (Most Reliable)

1. Go to fbr.gov.pk
2. Click on "Online Services" in the top menu
3. Select "ATL (Active Taxpayer List)"
4. Enter your CNIC number (for individual) or NTN (for company/AOP)
5. Click Verify — your status shows instantly as Active, Inactive, or Not Found

Method 2: SMS to 9966 (Quickest)

Send your 13-digit CNIC number (without dashes) as an SMS to 9966 from any Pakistani mobile network. You will receive a reply within a few minutes confirming Active or Inactive status. This works on Jazz, Telenor, Ufone, Zong, and SCO.

Method 3: FBR IRIS Login

If you are already registered on iris.fbr.gov.pk, log in and check your taxpayer profile. Your ATL status is displayed in the dashboard. This method also shows your return filing history, any outstanding notices, and your NTN number.

Who Gets on the ATL? The Eligibility Rules

Getting on the ATL is straightforward — you simply need to file your income tax return before the deadline. Here is exactly how it works:

• File by September 30: If you file your return for the previous tax year (July–June) by September 30, you are automatically placed on the ATL for the following calendar year.
• Late filers: If you file after September 30 with the applicable surcharge, you are added to the ATL within a week of FBR processing your return.
• Nil return filers: Even if your income is below the taxable threshold, filing a nil return with a Wealth Statement places you on the ATL and gives you full filer benefits.
• NTN holders: Having an NTN alone does not make you a filer. You must actually file the return each year to remain on the ATL.

What Happens If You Miss the September 30 Deadline?

Missing the annual deadline does not mean you are permanently locked out. Here is what happens and what you can do:

Surcharge for Late Filing

Under Section 182 of the Income Tax Ordinance, a late filing surcharge applies if you miss September 30. The current rates are:

Delay Period	Surcharge Amount
Up to 1 month late	PKR 1,000
Each additional month	PKR 1,000 per month
Maximum total surcharge	PKR 20,000

So if you file 3 months late (by December 31), your surcharge is PKR 3,000. For most people, this is a tiny amount compared to the WHT savings you get by being a filer. Pay the surcharge via FBR IRIS using a PSID at any bank or online banking portal.

FBR Penalty for Not Filing at All

If you simply never file — not even late — FBR can impose a penalty of PKR 40,000 minimum or 0.1% of taxable income per day (whichever is higher) under Section 182(1). In practice, FBR issues notices under Section 114 requiring you to file, and penalties accumulate from the notice date if ignored. It is always better to file late than to not file at all.

How to Get Back on the ATL After Being Removed

If you were previously on the ATL but missed a year's filing and are now shown as Inactive, getting back is simple:

1. Log into FBR IRIS at iris.fbr.gov.pk (if you do not have an account, register using your CNIC)
2. Check which year's return is missing — look at your return filing history in the dashboard
3. File the missing return(s) — you can file returns for up to 5 previous years. Start with the most recent missing year.
4. Pay the surcharge — calculate using the table above and pay via PSID before or simultaneously with submission
5. Wait for ATL update — FBR updates the ATL every Monday. Your status should change to Active within 1–7 days after the return is processed

Filing a Nil Return — When Your Income is Below PKR 600,000

A nil return is for people whose total annual income is below the taxable threshold of PKR 600,000. Even though you owe no tax, filing a nil return is extremely valuable because it puts you on the ATL and gives you all the filer benefits.

For a nil return, you still need to submit:

• Income Tax Return (ITR-1 for salaried, with zero taxable income declared)
• Wealth Statement (listing all assets you own — property, vehicles, cash, gold, savings)
• Wealth Reconciliation (explanation of how your assets were acquired)

The wealth statement is what catches most people off guard. It requires you to list everything you own and explain how your declared income is consistent with those assets. If you own a house worth PKR 50 lac but your declared income over five years is only PKR 20 lac, FBR may ask for an explanation. Be accurate and include inherited assets and gifts separately.

The ATL and Property Transactions — Special Note

For property buyers and sellers, ATL status is checked at the time of registration at the sub-registrar office. The registrar's system is linked to FBR and automatically applies filer or non-filer WHT rates based on your current ATL status on that specific day. This means if your ATL status changes between the time you sign the agreement and when you do the registration, a different rate may apply.

If you are planning a significant property transaction, check your ATL status a week before registration and ensure it is Active. If not, file any missing returns immediately and wait for the Monday ATL update before proceeding. For a full understanding of property taxes, read our Capital Gains Tax on Property guide and use our CGT Calculator to estimate your full tax liability before selling.

Banking Transactions and ATL — Practical Impact

Non-filers pay 0.6% withholding tax on cash withdrawals above PKR 50,000 per day from their bank account. This might sound small, but for someone who runs a business or handles cash regularly, it adds up fast. A business withdrawing PKR 5 lakh per week that is a non-filer pays PKR 3,000 per week — PKR 156,000 per year — in extra WHT that a filer pays nothing on.

Similarly, non-filers pay 30% WHT on profit from bank deposits and savings accounts, compared to 15% for filers. If you have a savings account with PKR 10 lakh earning 18% annual profit (PKR 180,000), your WHT as a non-filer is PKR 54,000 — versus PKR 27,000 as a filer. That is a difference of PKR 27,000 per year on a single savings account.

Frequently Asked Questions About FBR ATL