FBR Active Taxpayer List 2026: Check Status, Become Filer & Avoid Penalties

The Active Taxpayer List (ATL) is FBR's public list of people and businesses who have filed their income tax return on time. If you're on it, you're a "filer" and pay the lower withholding tax rates. You can check your status in a minute on the FBR website or the Tax Asaan app using your CNIC. If you're not on it, the fix is to register on IRIS and file your return. This guide covers checking your status, becoming a filer, when your name appears, and how to get back on the list if you've dropped off.

What the Active Taxpayer List is

The ATL lists individuals, associations of persons (AOPs) and companies that filed their income tax return for the previous tax year by the due date. FBR issues the main list each year on 1 March, and it stays in force until the next one is issued. The list also changes during the year as late returns are filed and processed, so your status can change without waiting a whole year.

In practice:

• The list issued on 1 March 2026 is based on returns for tax year 2025 (income from 1 July 2024 to 30 June 2025).
• Returns for tax year 2026 (income from 1 July 2025 to 30 June 2026) feed the next list. For individuals the normal due date is 30 September 2026, unless FBR extends it. AOPs and companies should confirm their date; see the filing deadline guide.

Being on the list is what separates filers from non-filers. Our guide to filer vs non-filer differences sets out what non-filers pay extra on property, vehicles, banking and business payments.

How to check your ATL status

On the FBR website

1. Go to fbr.gov.pk and open the Active Taxpayer List (ATL) section (usually under online services).
2. Choose to search by CNIC or NTN.
3. Enter your 13-digit CNIC (individuals) or your NTN (businesses and AOPs).
4. Complete the captcha and search.
5. The result shows whether you're active and the tax year you're listed for.

On the Tax Asaan app

FBR's Tax Asaan mobile app has an ATL status check. Search with the same CNIC or NTN.

By SMS

FBR also runs an SMS check: text ATL followed by your 13-digit CNIC to 9966.

In IRIS

If you're already registered, your IRIS account (iris.fbr.gov.pk) shows your filing history. It's also where you'll find notices from FBR. Our IRIS portal and digital notices guide explains how to find your way around it.

Filed but not showing as active?

Your name doesn't appear the moment you press submit. The return has to be processed first. Before you contact FBR, check that:

• the return shows as submitted in IRIS and you received the acknowledgement,
• any tax due has been paid through a PSID,
• you filed for the right tax year (the most recent one is what counts for current status),
• if you filed after the due date, you've paid the ATL surcharge (see below).

If everything is in order and your status still hasn't changed after a few days, raise it with FBR through IRIS or its helpline.

Who has to file a return

You must file if, among other things:

• your taxable income is above the taxable threshold (for salaried individuals, income up to Rs 600,000 a year is taxed at 0%),
• you are a company,
• you own immovable property above certain size limits, or a motor vehicle with engine capacity above 1000cc,
• FBR has sent you a notice to file.

Even if none of these applies to you, you can still file voluntarily. A return showing no tax payable is enough to get you on the ATL and the lower withholding tax rates that come with it.

How to become a filer

Step 1: Register on IRIS

Go to iris.fbr.gov.pk and choose Registration for Unregistered Person. Have ready:

• your CNIC,
• a mobile number registered in your name and an email address (verification codes are sent to both),
• your current address, plus a recent electricity bill for that address,
• your bank account number (IBAN),
• your employer's NTN if you're salaried,
• business name, address and activity if you run a business.

After verifying the codes you get login credentials. Log in and complete the registration form (section 181), then submit it. For individuals, your CNIC number is used as your tax number once registration is complete.

AOPs and companies: for an AOP, a partner normally registers as an individual first and then registers the AOP, with the partnership deed and partner details. Companies incorporated with the SECP register using their incorporation documents.

Step 2: Gather your records for the return

• Salary certificate or salary slips.
• Business records (profit and loss, balance sheet) if you have business income.
• Rent details for any property you let out.
• Bank statements and profit certificates.
• Certificates for tax deducted during the year (from your employer, bank, and on property or vehicle transactions).
• Details of all assets (property, vehicles, bank balances, investments) and liabilities (loans).

Step 3: File your return and wealth statement

In IRIS, open Declaration, choose the return of income (section 114(1)) for the correct tax year, and fill in all sources of income, the tax already deducted, and your wealth statement. The increase in your wealth over the year should be explained by the income you've declared, because gaps are a common reason FBR sends notices.

Step 4: Pay any tax due

If the return shows tax payable, generate a PSID (payment slip ID) in IRIS and pay it through online banking or at a bank branch. Then submit the return and keep the acknowledgement.

Step 5: Confirm your ATL status

Check your status once the return has been processed, using any of the methods above.

For dates and the full filing walkthrough, see our income tax filing deadline guide. Before you file, you can work out your income tax with our calculator.

Regaining ATL status after missing the deadline

Missing the due date takes you off the list, or keeps you off it, until you act. To get back on:

1. File the overdue return for the latest tax year through IRIS, including the wealth statement.
2. Pay any tax due on it.
3. Pay the ATL surcharge. It is Rs 25,000 for an individual (Rs 50,000 for an AOP, Rs 100,000 for a company) under section 182A as amended by the Finance Act 2026, and FBR adds you back to the ATL once it's paid. Under the new section 182A(3), an individual who undertakes not to acquire property for six months does not pay this surcharge.
4. Check your status again after processing.

The surcharge is separate from late-filing penalties under section 182 of the Income Tax Ordinance, 2001, which can still apply. Filing earlier years' returns is worth doing too, but for current status the return that counts is the one for the latest tax year.

What happens if you stay off the list

• Higher withholding tax on bank profit, cash withdrawals, property purchases and sales, vehicle registration, dividends, and payments for goods and services.
• No refunds. You can only claim back excess tax deducted through a return.
• Penalties for not filing, under section 182.
• Enforcement: after notices are ignored, FBR can freeze bank accounts or attach property to recover tax. It has also used powers to block mobile SIMs and disconnect utilities of persistent non-filers.
• Lost opportunities: many tenders, contracts and bank facilities require active taxpayer status.

Property owners should also read our Section 7E guide. The tax on deemed income from property applies whether or not you're on the ATL.

Frequently asked questions

What is the difference between an NTN and the ATL?

Your NTN identifies you to FBR. The ATL is the list of people who have actually filed their return on time. You can have an NTN and still be a non-filer if you haven't filed.

What is the difference between an NTN and an STRN?

The NTN is for income tax. The STRN (sales tax registration number) is only for businesses registered for sales tax.

Can I get on the ATL by filing old returns?

Old returns bring your record up to date, but current ATL status depends on the latest tax year's return. If you file that late, you also pay the ATL surcharge to be added.

How long after filing does my name appear?

It isn't instant, because FBR has to process the return first. If you're still not showing after a few days, check the points in "Filed but not showing as active?" above.

My income is below the taxable limit. Is filing worth it?

Usually, yes. A return with no tax payable still makes you a filer and gets you the lower withholding tax rates.

This is general information and tax rules change often. Check FBR's current notifications or speak to a tax adviser about your own case.