FBR Active Taxpayer List 2026: Check Filer Status by CNIC

The Active Taxpayer List (ATL) in Pakistan is FBR’s central record of people who filed their income tax return for the previous tax year. If your name is on it, you are a filer. If it is not, you are a non-filer, and you pay higher withholding tax on bank profit, property, vehicles and cash withdrawals. You can check your status free in under a minute: online on IRIS with your CNIC, or by SMS to 9966.

Registering for an NTN alone does NOT make you a filer. Tax deducted at source by your employer also does NOT make you a filer. Only filing the return and appearing on the ATL does. Our income tax on salary guide explains the salary slabs, and our salary slip guide explains the tax your employer deducts each month.

FBR Active Taxpayer List at a glance#

How to check filer status by CNIC in Pakistan#

Online through IRIS (free, no login needed).

1. Go to iris.fbr.gov.pk.
2. Find the Online Verifications panel.
3. Select Active Taxpayer List (Income Tax).
4. Choose the parameter type: CNIC for individuals, NTN for companies and AOPs.
5. Enter the number without dashes (13-digit CNIC for individuals, 7-digit NTN for businesses).
6. Complete the captcha and click Verify.

The result shows your name, your registration number and whether you are active, and the tax year you are listed for.

The old e.fbr.gov.pk check link now redirects to IRIS. The old e.fbr.gov.pk link is no longer the check route. The eFBR system has been phased out. The current online route is IRIS.

By SMS to 9966. Type ATL, a space, then your 13-digit CNIC without dashes, and send it to 9966. Example: ATL 3520212345671. For an AOP or company, type ATL, a space, then your 7-digit NTN, and send it to 9966. For AJK, type AJKATL, a space, then your CNIC (or 11-digit NTN), and send it to 9966. The reply confirms whether you are an active taxpayer. The SMS costs standard network messaging charges. The online check is free.

Through your IRIS account. If you already have an IRIS account, log in at iris.fbr.gov.pk. Your dashboard shows your filing history and confirms whether your return was actually submitted, not just saved as a draft. This is the way to check that a return you filed was really filed.

Tax Asaan mobile app. FBR’s official Tax Asaan app (Android and iOS, built and run by PRAL, FBR’s technology company) has an Online Verification section with the same ATL lookup, alongside NTN registration, return filing and e-payment. If the website shows you as inactive, the app will too.

Download the full list. FBR’s ATL download page offers the full Active Taxpayer List (Income Tax) as a download. The page showed “Updated on 07 Nov 2026” when read on 7 November 2026. FBR advises clearing browser cache and cookies before downloading the latest ATL. This method suits someone checking many names at once, not a single CNIC.

What the ATL shows, and when it updates#

The result shows your name, your CNIC or NTN (registration number), whether you are active, and the tax year you are listed for. The list covers individuals, associations of persons (AOPs) and companies. There is a separate ATL for Sales Tax, which is a different list with different criteria. This guide is about the Income Tax ATL only.

The ATL is published every financial year on 1 March and is valid up to the last day of February of the next financial year. The ATL is updated on every Monday on the FBR website. The ATL published 1 March 2026 is based on returns for Tax Year 2025 (income 1 July 2024 to 30 June 2025) and is valid until 28 February 2027. Returns for Tax Year 2026 (income 1 July 2025 to 30 June 2026) feed the next list, published 1 March 2027.

There is a November 2026 twist. On 1 November 2026 FBR updated the ATL and removed people who had not filed their Tax Year 2026 return by 31 October. So a reader checking in November 2026 may find themselves dropped even though the March 2026 list is technically valid until February 2027. Check your status now, not relying on the March list.

Filer vs non-filer: two categories, not three#

There are two categories now: on the ATL, or not on the ATL. The late filer category was introduced by the Finance Act 2024, as Rule 1A of the Tenth Schedule to the Income Tax Ordinance 2001. A late filer was a person who filed after the due date. The Finance Act 2026, in force 1 July 2026, ABOLISHED the late filer category by omitting Rule 1A. There is no longer a middle tier. Either your name is on the ATL on the transaction date, or you pay non-filer rates.

The old late filer property rates (4.5 percent purchase, 7.5 percent sale) no longer apply. They were Tax Year 2026 rates under the old Rule 1A. They do NOT apply now. The late filer category can be mentioned only as history: it existed from July 2024 to June 2026 and was removed by the Finance Act 2026.

Why filer status matters: Tax Year 2027 withholding rates#

The general rule under Rule 1 of the Tenth Schedule: a person not on the ATL pays 100 percent more (double) on most withholding, and 200 percent more (triple) on vehicle registration. Salary itself is NOT affected. Salary tax is deducted under section 149 on the salary slabs (0 percent up to Rs 600,000, up to 35 percent above Rs 7,000,000). ATL status does not change the salary slab rate. What changes is withholding on the transactions below.

Worked examples. Buying a Rs 20 million property: a filer pays Rs 250,000 (1.25 percent); a non-filer pays Rs 2,100,000 (10.5 percent). Difference Rs 1,850,000. Selling a Rs 20 million property: a filer pays Rs 550,000 (2.75 percent); a non-filer pays Rs 2,300,000 (11.5 percent). Difference Rs 1,750,000. Rs 100,000 profit on a bank deposit: a filer pays Rs 20,000; a non-filer pays Rs 40,000. A Rs 100,000 cash withdrawal in a day: a filer pays nothing; a non-filer pays Rs 400, because the 0.8 percent applies only to the amount above Rs 50,000 in a day (0.8 percent of Rs 50,000), not to the whole withdrawal.

Property rates changed sharply under the Finance Act 2026. The old Tax Year 2026 filer rates were 1.5 percent (purchase up to Rs 50 million) and 4.5 percent (sale). The new Tax Year 2027 filer rates are 1.25 percent and 2.75 percent. The old 1.5 percent and 4.5 percent rates no longer apply. The cash withdrawal rate is 0.8 percent for Tax Year 2027. The older 0.6 percent figure no longer applies.

How to get on the ATL in Pakistan#

File the income tax return for the latest tax year through IRIS. The return must be filed, not just drafted. After filing, allow a week or so: the ATL is updated every Monday, so your name appears on the next weekly update after your return is processed.

Tax Year 2026 deadlines (current). Original due date: 30 September 2026 (section 118(2), individuals and AOPs). Extended to 15 October 2026 (Circular No. 3 of 2026-27, section 214A). Extended again to 31 October 2026 (Circular No. 4 of 2026-27, section 214A). No further extension had been announced as of 1 November 2026. Treat 31 October 2026 as final. Companies with a normal tax year ending 30 June generally file by 31 December 2026, so their deadline is different. A company or person with a special tax year should check the due date that applies to that tax year.

Tax Year 2025 deadlines (for context). Original due date: 30 September 2025. Extended to 15 October 2025, then to 31 October 2025. A further extension to 30 November 2025 was granted only for manual filers transitioning to the digital system.

Filing late: the penalty and the surcharge are two different things#

Do not confuse them. The penalty is for filing late. The surcharge is the price of getting back on the ATL.

Section 182 late-filing penalty: 0.1 percent of tax payable per day of delay, up to a maximum of 50 percent of tax payable, with a minimum penalty of Rs 40,000 even if no tax is due. If 75 percent or more of your income is salary and your salary is below Rs 50 lakh, the minimum penalty is Rs 5,000.

Section 182A ATL surcharge (in force from 1 July 2026): a person who files after the due date is NOT included in the ATL unless they pay the surcharge. Individual Rs 25,000. AOP Rs 50,000. Company Rs 100,000. Before 1 July 2026 the surcharge was Rs 1,000 (individual), Rs 10,000 (AOP), Rs 20,000 (company). The old Rs 1,000 surcharge no longer applies. The surcharge is paid via a PSID through IRIS (under Misc, ATL Surcharge). After payment, the name is added on the next weekly (Monday) update.

The surcharge is separate from the section 182 penalty and the section 205 default surcharge (KIBOR plus 3 percent per quarter on unpaid tax). A late filer may owe all three.

Form ATL-U (draft only, not final as of 1 November 2026). On 6 October 2026 FBR published draft amendments to Rule 81B of the Income Tax Rules 2002 through SRO 1691(I)/2026, inviting comments within seven days. The draft would let an individual who files the latest return after the due date join the ATL without the surcharge by submitting Form ATL-U through IRIS, undertaking not to purchase, acquire or otherwise obtain ownership or a beneficial interest in any property for six months. The six months run from the date on the IRIS electronic acknowledgement for Form ATL-U. If a breach is established after a hearing, the surcharge-free benefit is withdrawn from the date of the breach.

Status as of 1 November 2026: DRAFT ONLY. If Form ATL-U is not available in IRIS when you file, the surcharge is the only route. The Rs 25,000 surcharge cannot be skipped.

What to do if your name is not on the ATL#

Check the spelling and digits. Re-enter the CNIC without dashes (13 digits) or the NTN (7 digits). A mistyped digit gives a wrong answer.

Check in IRIS that the return was actually submitted, not saved as a draft. A draft is not a filed return.

Check the tax year. The list in force is based on the previous tax year. A return filed for Tax Year 2026 feeds the list published 1 March 2027, but the 1 November 2026 update already reflects Tax Year 2026 filing, so check your current status rather than assuming the March list still covers you.

Wait for the weekly update. The ATL is updated every Monday. A return filed today will not show instantly. Check again after the next Monday.

If you have not filed, file the return through IRIS now. It will be a late return. Pay the section 182A surcharge (Rs 25,000 for an individual) through a PSID in IRIS, or check whether Form ATL-U is live in IRIS (draft as of 1 November 2026).

If everything is in order and your status still has not changed after two Monday updates, contact the FBR helpline on 051-111-772-772 or email helpline@fbr.gov.pk. Take your return acknowledgement and your payment receipt (CPR) with you.

Mistakes to avoid#

Checking with a mistyped CNIC or with dashes. Enter 13 digits, no dashes.

Checking before the weekly update and concluding you are not a filer. Wait until after Monday.

Assuming tax deducted at source by the employer makes you a filer. It does not. Only filing the return does.

Assuming last year’s filer status carries over after a year without filing. It does not. On 1 November 2026 FBR dropped people who had not filed their Tax Year 2026 return by 31 October.

Assuming registering for an NTN makes you a filer. It does not. Under section 114(1)(b)(vii), a person who has obtained an NTN must file a return every year, even with no taxable income.

Using the old e.fbr.gov.pk link. The online check now runs through IRIS.

Using the old Rs 1,000 ATL surcharge figure. It is Rs 25,000 for an individual from 1 July 2026.

Using the old late filer property rates (4.5 percent purchase, 7.5 percent sale). The late filer category was abolished by the Finance Act 2026.

Frequently asked questions#

How do I check filer status by SMS?

Type ATL, a space, then your 13-digit CNIC without dashes, and send it to 9966. Example: ATL 3520212345671. For an AOP or company, type ATL, a space, then your 7-digit NTN, and send it to 9966. The reply confirms whether you are an active taxpayer. The SMS costs standard network charges. The online check on IRIS is free.

Do salaried people need to file a return?

Yes, if any condition in section 114 of the Income Tax Ordinance 2001 applies. The main ones for a salaried person: taxable income above Rs 600,000 a year; charged to tax in either of the two previous tax years; owns immovable property of 500 square yards or more, or any flat in municipal, cantonment or Islamabad limits; owns a motor vehicle above 1000cc; has obtained an NTN (then you must file every year, even with no taxable income); is a resident required to file a foreign income and assets statement under section 116A (foreign income of US$10,000 or more, or foreign assets of US$100,000 or more); is registered with a chamber of commerce, trade body, market committee or professional body; holds a commercial or industrial electricity connection with an annual bill above Rs 500,000; or has any income subject to final tax. Salary income alone below Rs 600,000 a year is not taxable (0 percent up to Rs 600,000), but a return may still be required if any other condition above applies. A widow, an orphan under 25 or a person with a disability is not required to file solely because of the property or vehicle conditions (section 115(3)). If none of the conditions applies, filing is optional, though many people file voluntarily to get filer benefits.

What is the difference between a filer and a non-filer?

A filer is a person whose name appears on FBR’s Active Taxpayer List. A non-filer is a person whose name does not appear on it. The income tax on your salary is worked out the same way either way. What changes is withholding tax on transactions: a non-filer pays double on most withholding (bank profit 40 percent instead of 20 percent, dividends 30 percent instead of 15 percent), triple on vehicle registration, and far more on property (10.5 percent instead of 1.25 percent when buying a property up to Rs 50 million).

How long does it take to appear on the ATL after filing?

The ATL is updated every Monday. Allow a week or so after filing, or after paying the section 182A surcharge, before a bank or registration office will see you as active. Check again after the next Monday update.

I filed late. How do I get back on the ATL?

File the return through IRIS, then pay the section 182A surcharge: Rs 25,000 for an individual, Rs 50,000 for an AOP, Rs 100,000 for a company. Your name is added on the next Monday update. FBR published a draft Form ATL-U in October 2026 that would let an individual join without the surcharge by undertaking not to buy any property for six months, but as of 1 November 2026 it was a draft only, not live in IRIS. Check IRIS on the day you file.

Is checking ATL status free?

Yes, online through IRIS and on the Tax Asaan app. The SMS check to 9966 costs standard network messaging charges. Becoming a filer is free if you file the return yourself on IRIS; the only cost is the tax itself, if any is due.