How to Become a Filer in Pakistan (Active Taxpayer List)

Updated 27 October 2026

A "filer" is someone whose name is on FBR's Active Taxpayer List (ATL). Non-filers pay much higher withholding tax on bank cash withdrawals, property purchases, vehicle registration and more, so filing usually pays for itself even for salaried people whose tax is already deducted.

1. Register on IRIS

Go to FBR's IRIS portal and choose registration for an unregistered person. You need your CNIC, a mobile number registered in your own name and an email address. Your CNIC becomes your NTN and the portal sends codes to your phone and email to set a password.

2. File your income tax return

Salaried people can use the simplified return. Enter your salary and the tax deducted (from your salary certificate), plus advance tax paid on utility bills, mobile phone usage and vehicle tokens. Use our salary tax calculator to check the tax figure for the year. Business owners and freelancers declare their income separately – the business income tax calculator uses the non-salaried slabs.

3. File the wealth statement

Along with the return you declare assets (property, vehicles, bank balances, gold) and liabilities at year end, plus a reconciliation of how your wealth changed. Keep it consistent year to year.

4. Appear on the ATL

Returns filed by the due date (usually 30 September, often extended) put you on the ATL when it is updated. Late filers can still join by paying the ATL surcharge. You can check status by sending your CNIC number by SMS to FBR's ATL service or on the FBR website.

Why it matters

• Lower withholding tax when you buy or sell property or register a car.
• Lower or no tax on bank cash withdrawals and profit on savings.
• Refunds of excess tax deducted from your salary.
• Required for many government tenders, visas and loan applications.

Rates and procedures change with each Finance Act. Check fbr.gov.pk or a tax practitioner.