Active Taxpayer List (ATL) Pakistan: How to Check Status

Quick answer: The Active Taxpayer List (ATL) is FBR's list of people and businesses who filed their income tax return. Check your ATL status by texting ATL, a space and your 13-digit CNIC to 9966, or search by CNIC or NTN on FBR's website. Late filers must pay a surcharge, reportedly raised in 2026, to join.

Whether your name appears on the active taxpayer list affects how much tax banks, clients, property registrars and motor registration authorities deduct from you. For businesses, it also decides which withholding rate to apply when paying a supplier. This guide explains what the ATL is, how to check status by SMS and online, how and when you get on it, what the late-filing surcharge is after the Finance Act 2026, and what being a non-filer costs. A worked example shows the difference on a real invoice.

Important: This is general information, not tax advice. ATL rules, surcharges and withholding rates change with each Finance Act. Check the current position on the FBR website and in IRIS, or with a tax practitioner.

What is the Active Taxpayer List?

The income tax ATL is a list FBR publishes of persons who have filed their income tax return for the latest completed tax year. Being on it is what people mean when they say someone is a "filer". It is not a separate registration: you get on the list by filing your return on time, or by filing late and paying the surcharge.

FBR publishes the main list on 1 March each year, based on returns for the previous tax year. For example, a return for tax year 2026 (1 July 2025 to 30 June 2026) decides your place on the list published on 1 March 2027. Until that list is issued, the previous list remains in force, and late filers are added through periodic updates.

FBR also maintains a separate sales tax ATL for sales tax registered persons who file their monthly returns. This guide focuses on the income tax list; if you are registered for sales tax, see our STRN registration guide as well.

How to check ATL status: three methods

Method	What you enter	Best for
SMS to 9966	ATL [space] 13-digit CNIC; for AOPs and companies, ATL [space] 7-digit NTN	A quick check on your phone
FBR online ATL search	CNIC or NTN, plus a security code	Checking a supplier or client and keeping a screenshot
Downloaded ATL file	Search the published list	Bulk checks by finance teams

ATL check by SMS, step by step

1. Open your phone's messaging app.
2. Type ATL, then a space, then the 13-digit CNIC with no dashes, for example ATL 3520212345678.
3. Send it to 9966.
4. Read the reply. It states whether the CNIC is on the active list or not.

Standard message charges may apply. If the reply says not active even though you filed, read the troubleshooting section below.

Online ATL check

1. Open FBR's website and go to its online services or the ATL search page.
2. Select the income tax Active Taxpayer List.
3. Choose the parameter type, such as CNIC or registration number.
4. Enter the number and the security code, then search.
5. Save a screenshot or PDF of the result with the date if you need evidence, for example to justify a withholding rate.

Businesses that pay many suppliers should check ATL status at least once a month, because suppliers move on and off the list during the year.

How to get on the ATL

1. Register with FBR. If you are not yet registered, complete IRIS registration; our guide on how to get an NTN in Pakistan walks through it.
2. File the return and wealth statement. Submit both in IRIS or Tax Asaan by the due date. Our IRIS return filing guide covers each screen.
3. Pay any surcharge if you are late. Late filers pay the section 182A surcharge through a PSID before inclusion.
4. Check your status. Recheck by SMS or online after filing and after the next list update.

For tax year 2026, the deadline for individuals was extended from 30 September to 31 October 2026, according to FBR announcements reported in the press. Filing within the extended date avoids the surcharge.

ATL surcharge for late filers after the Finance Act 2026

Section 182A of the Income Tax Ordinance, 2001 says a person who files after the due date is only included in the ATL after paying a surcharge. The amounts before 1 July 2026 were well established. Several tax sites and practitioners report that the Finance Act 2026 increased them sharply:

Taxpayer	Surcharge before 1 July 2026	Reported surcharge 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

We could not confirm the new figures against the gazetted Act, and sources disagree on details. Some report that individuals can avoid the surcharge by giving an undertaking not to acquire property for a period, others describe that as a draft rule, and some say salaried individuals are relieved from tax year 2027. Treat the right-hand column as reported, not confirmed, and check FBR before paying.

What being off the ATL costs: non-filer consequences

The main cost is higher withholding tax. FBR's withholding rate card sets separate, usually much higher, rates for persons not on the ATL across many transactions:

• Payments for services and supplies received from companies and other withholding agents
• Profit on bank deposits and certain banking transactions
• Purchase, sale and transfer of immovable property
• Registration and transfer of motor vehicles
• Dividends and some other investment income

Recent budgets have also introduced restrictions on certain purchases by people who do not file, and some banks ask for ATL status when opening accounts or approving financing. Exact rates change every year, so check FBR's current withholding tax rate card for the transactions you make. Our guide to withholding tax on invoices explains how the deduction appears on a bill.

Worked example: one invoice, two outcomes

Usman, a consultant in Karachi, invoices a company Rs 500,000 for services. The company checks his ATL status before paying. The rates below are illustrative only, to show the arithmetic; the actual rate depends on the service and FBR's current rate card.

Usman's status	Invoice (Rs)	Illustrative rate	Tax withheld (Rs)	Cash received (Rs)
On the ATL	500,000	10%	50,000	450,000
Not on the ATL	500,000	20%	100,000	400,000

The arithmetic: 500,000 x 10% = 50,000, leaving 450,000; 500,000 x 20% = 100,000, leaving 400,000. On one invoice the non-filer waits for Rs 50,000 more cash to be credited back through a return, if it can be recovered at all. Over a year of invoices, that is a serious cash flow cost, far larger than the late-filing surcharge.

Why clients check the active taxpayer list before paying you

Companies, banks and many other organizations in Pakistan act as withholding agents. When they pay you, the law makes them deduct tax at the correct rate, and that rate usually depends on whether you appear on the active taxpayer list on the date of payment. If they apply the lower filer rate to someone who is not on the list, FBR can recover the shortfall from them. That is why a large client's accounts team may ask for your NTN, check the list before releasing payment and file the screenshot with your invoice.

For you, this means three practical things. First, show your NTN or CNIC clearly on every invoice so the check takes seconds. Second, if a client has deducted the non-filer rate by mistake while you were active, send them a dated ATL result and ask them to correct future payments; past deductions are usually adjusted through your return. Third, if you drop off the list, expect cash received on invoices to fall immediately, so plan for it in your pricing and cash flow.

Troubleshooting: filed but not active

• Return saved, not submitted. Check IRIS for a submitted acknowledgment, not just a draft.
• Late filing without surcharge. If you filed after the due date, the surcharge must be paid before inclusion.
• List not yet updated. Recheck after the next update.
• Wrong number checked. Individuals use the CNIC; companies and AOPs use their own NTN.
• Missing wealth statement where one was required.

If none of these explain it, contact FBR's helpline or your Regional Tax Office with your filing acknowledgment.

ATL checklist for businesses

• File your own return and wealth statement by the due date each year
• Check your status by SMS or online after filing
• Show your NTN on every invoice so clients can verify you (see tax ID on invoices)
• Check each supplier's ATL status before applying a withholding rate
• Save dated evidence of each check with the payment file
• Recheck regular suppliers monthly and when the new list is published on 1 March
• For sales tax, also check the supplier on the sales tax ATL before claiming input tax

Common mistakes

• Thinking an NTN makes you a filer. Registration alone does not put you on the list.
• Checking once and assuming status for the year. The list changes with each update.
• Applying the filer rate to a non-filer supplier. The payer can be held responsible for under-deducted tax.
• Waiting until a big transaction. Filing late to buy property or a car can now cost far more in surcharge.
• Relying on old articles. Surcharge amounts and rate cards changed in 2026; old figures are common online.

Next steps

Text ATL and your CNIC to 9966 today to confirm your place on the active taxpayer list. If you have not filed for tax year 2026, file before the extended deadline, and use the 2026-27 income tax slabs to estimate the current year. Freelancers can read the freelancer tax guide for Pakistan for how export income is treated. Sales tax registered businesses should also review the sales tax invoice requirements.

When you bill clients, show your NTN clearly so their finance team can confirm your ATL status quickly. Our Pakistan invoice generator builds a PKR invoice as a PDF in your browser with your NTN, one tax line and your bank details, and the invoice number generator keeps numbering consistent. Neither tool checks ATL status or connects to FBR systems.