# How to become a tax filer in Pakistan (2026)

Source: Searchable (https://searchable.pk/guides/taxes/how-to-become-a-tax-filer-in-pakistan)
Type: Guide
Author: Searchable
Published: 12 Sept 2026
Updated: 15 Sept 2026
Retrieved: 15 Sept 2026

> Registering with FBR takes about 20 minutes online. Being on the Active Taxpayer List halves the withholding tax you pay on cars, property, bank transactions and phones.

## Why it matters

Pakistan taxes **non-filers** at roughly double the withholding rates of filers on vehicle registration, property purchase, cash withdrawals above the threshold, dividends and profit on debt. If you earn any taxable income, or plan to buy a car or plot, being on the **Active Taxpayer List (ATL)** saves real money.

## Summary

| | |
|---|---|
| **Time** | 20-30 minutes online |
| **Cost** | Free |
| **Where** | FBR IRIS portal (iris.fbr.gov.pk) |
| **You need** | CNIC, a mobile number registered in your name, an email address, and details of your income |

## Step 1: Register for an NTN on IRIS

1. Go to the IRIS portal and choose **Registration for Unregistered Person**.
2. Enter your CNIC, name as per CNIC, mobile number (must be registered in your own name), and email.
3. You will receive separate codes by SMS and email. Enter both.
4. Set a password. Your **NTN is your CNIC number** for individuals.

## Step 2: Complete your registration profile

Log in, open **Registration → Form 181**, and fill in your address, employer (if salaried), business details (if any), and bank account. Submit. This step is often skipped and is why registrations show as incomplete.

## Step 3: File your income tax return

Filing is what puts you on the ATL. From **Declaration → Income Tax Return**, pick the tax year and:

- **Salaried individuals:** enter salary from your employer's annual certificate, tax already deducted, and any other income. Use our [Income Tax Calculator](/tools/tax/income-tax-calculator) to sanity-check the tax due.
- **Business individuals:** enter revenue, expenses and net profit.

Then complete the **Wealth Statement**, assets and liabilities at the end of the year, with a reconciliation against last year. Submit both.

## Step 4: Check the Active Taxpayer List

The ATL updates every Monday. Confirm your status by SMS: send **ATL (space) CNIC** to **9966**, or search the ATL on the FBR website.

## Deadlines

The return for a tax year (July-June) is due by **30 September** for individuals. File late and you pay a surcharge to be added to the ATL, Rs 25,000 for individuals from 1 July 2026 (it was Rs 1,000 before; Rs 50,000 for AOPs and Rs 100,000 for companies).

## Common problems

- **Mobile number not in your name:** IRIS cannot send the code. Fix ownership with your operator first.
- **Registration "in process":** usually Form 181 was never submitted.
- **Can't see the ATL entry:** you registered but did not file a return, or you filed after the deadline without paying the surcharge.

## Frequently asked questions

**Do I need an NTN if I am salaried?**

Yes. Your CNIC becomes your NTN once you register on IRIS. Your employer deducts tax, but only filing a return puts you on the ATL.

**Is there a fee to become a filer?**

Registration and filing are free. A late-filing surcharge of Rs 25,000 (from 1 July 2026) applies if you file after the deadline and want to be on the ATL.

**Can overseas Pakistanis become filers?**

Yes. Non-resident Pakistanis register the same way and file a return declaring Pakistan-source income, if any.

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

A filer appears on the Active Taxpayer List and pays lower withholding tax rates on many transactions. A non-filer pays the higher rates listed for persons not on the ATL.

## Sources

- FBR: IRIS registration (Federal Board of Revenue): https://iris.fbr.gov.pk
- Income Tax Ordinance 2001, section 114 and Tenth Schedule (FBR)
- Documentation push: ATL surcharge goes up (14 Jun 2026) (Business Recorder): https://www.brecorder.com/news/40425443/documentation-push-atl-surcharge-goes-up

How to cite: "How to become a tax filer in Pakistan (2026)", Searchable, 15 Sept 2026, https://searchable.pk/guides/taxes/how-to-become-a-tax-filer-in-pakistan