How to Become a Filer in Pakistan (Filer Kaise Banein)

In Pakistan, how to become a filer is a question every car buyer, property investor and salaried person asks. The Federal Board of Revenue (FBR) has now placed heavy restrictions on non-filers. Becoming a filer means getting your name onto the FBR's 'Active Taxpayer List' (ATL). This guide explains the step-by-step process in plain words, so you can save lakhs of rupees in tax.

1. Filer vs Non-Filer — the Difference and the Benefits

In Pakistan, being a filer is not just a status but a way to save. Staying a non-filer means a higher withholding rate on most transactions: under Rule 1 of the Tenth Schedule it is usually double the filer rate, and on some rows, like a property purchase, far more. Not every row doubles, though — see the last row of the table.

Transaction Type	Filer Rate	Non-Filer Rate
Property Purchase	1.25%	10.5%–18.5% (by value)
Bank Profit Tax	20%	40%
Vehicle Registration	Fixed (Low)	Fixed (Very High)
IT / IT-enabled services export (§154A)	1%	1% — same

Look closely at the last row: under §154A the filer and non-filer rate is the same. Rule 10(ca) of the Tenth Schedule says “the provisions of this Schedule shall not apply on tax collectible or deductible in case of… tax collected or deducted under section 154A” — so the doubling applied to people off the ATL never reaches this section. The rate comes from Division IVA: 0.25% for PSEB-registered exporters and 1% in all other cases. On this row, the benefit of becoming a filer is not in the rate but in your other transactions.

2. Requirements — What You Need

Before starting the process of becoming a filer, have these ready:

CNIC: Your original identity card.
Mobile Number: One registered in your own name.
Email Address: An email account for the verification code.
Income Records: Salary slips or business accounts.

3. Step 1: FBR IRIS Registration (Getting an NTN)

First you need to get an NTN (National Tax Number). For this, go to the IRIS portal (iris.fbr.gov.pk):

Click 'Registration for Unregistered Person'.
Enter your basic details (CNIC, Mobile, Email).
Two separate codes will arrive on your mobile and email; enter them to verify the account.
Then set your own password and 4-digit PIN — IRIS 2.0 asks you to create them during registration.

4. Step 2: Filing the Income Tax Return

Getting an NTN does not make you a filer. To become a filer you must file the annual 'Income Tax Return'.

Declaration: log in to IRIS and select Return from the 'Declaration' menu.
Income Entry: enter your annual income and the tax already deducted on it. For the correct tax slabs, use our salary tax calculator.
Wealth Statement: declare your assets (property, bank balance, jewellery) and expenses on Form 116 (Wealth Statement).
Submission: enter your 4-digit PIN code to submit the return.

5. Step 3: Paying the ATL Surcharge (Fine)

If you filed your return after the deadline, your status will not become active straight away. You will have to pay the ATL Surcharge:

If you need to create a PSID for the ATL surcharge or any other FBR payment, our PSID guide explains the payment steps and how to verify the payment.

ATL Surcharge Amount:

Individual: Rs. 25,000
AOP/Partnership: Rs. 50,000
Company: Rs. 100,000

Section 182A, as amended by the Finance Act 2026. If an individual gives the Commissioner an undertaking not to buy any property for 6 months, the surcharge condition does not apply to them (section 182A(3)).

You can make this payment by generating a PSID and paying through online banking. See the PSID guide here.

6. Step 4: How to Check Your Status

There are two ways to check ATL status:

SMS Method: Type "ATL [space] 13-digit CNIC" and send it to 9966.
Online: check the 'Active Taxpayer List (Income Tax)' on the FBR's official website.

7. Common Mistakes to Avoid

Many people make these mistakes when becoming a filer:

Misreporting Assets: declaring your assets wrongly can lead to an audit in future.
Ignoring PIN: the 4-digit PIN is required for submission, so always keep it safe.
Late Filing: do not wait for the deadline, because the IRIS portal slows down in the last few days.

If you run into an IRIS password or account access problem, first follow the FBR IRIS password reset guide, then continue submitting your return.

8. FAQ — Filer Registration Pakistan

How do I become a filer in Pakistan?

There are four steps. (1) Register on the FBR IRIS portal iris.fbr.gov.pk with your CNIC to get an NTN. (2) Declare your income and file the annual income tax return. (3) Submit your wealth statement on Form 116. (4) If you filed after the deadline, pay the ATL surcharge. After that, your name appears on the FBR's Active Taxpayers List.

What documents do I need to become a filer?

Your CNIC number, a mobile number registered in your own name, an email address, a salary certificate or employer letter, bank account details, and ownership documents for any property or car you own. Salaried people also need their employer's NTN.

How much does it cost to become a filer?

If you register and file on IRIS yourself, it is completely free — the FBR charges no registration fee. A tax consultant's fee varies with the market and the case, and we are not publishing a figure because there is no official source for one. The only separate cost is the ATL surcharge, and only if you file after the deadline.

How long does it take to become a filer?

After you file your return (and, for late filing, pay the ATL surcharge), your name appears on the Active Taxpayers List. We are not giving a number for the exact timing — the FBR republishes the ATL periodically, and different figures circulate that we could not confirm from any FBR source. Check your status yourself by entering your CNIC at atl.fbr.gov.pk, or SMS "ATL [space] 13-digit CNIC" to 9966.

What are the benefits of becoming a filer?

The biggest benefit is lower withholding rates. On a property purchase a filer pays 1.25% while a non-filer pays 10.5% to 18.5% (by value); on a property sale, 2.75% versus 11.5%; on bank profit, 20% versus 40%; filer rates are also lower for PTA mobile registration and vehicle token tax. Note that whether a deduction is adjustable or final is decided by the section it is made under — not by being a filer or non-filer. For example, on bank profit the deduction under Section 7B/8 is final and there is no refund.

Can a housewife become a filer?

Yes. Even with no income, you can get on the ATL by filing a Nil return, which gives lower withholding rates on property transfers and bank transactions.

After becoming a filer, do I have to file a return every year?

Yes. To keep your active status, you must file a return before 30 September every year; otherwise you drop off the ATL and have to pay a surcharge to get back on.

How can an overseas Pakistani become a filer with a NICOP?

A NICOP (National Identity Card for Overseas Pakistanis) can be used in place of a local CNIC to register on FBR IRIS, and the whole process is online — you do not need to come to Pakistan. First get a NICOP from NADRA, then register at iris.fbr.gov.pk with that number. Once on the ATL, you get the same filer rates on property, PTA mobile tax and bank transactions as local filers. One exception on property: if you are non-resident, clause (111AC) of the Second Schedule already gives a NICOP or Pakistan Origin Card holder the filer withholding rates on a purchase or sale, whether or not they are on the ATL.

Is an overseas Pakistani's foreign income taxable in Pakistan?

That is decided by residence, not nationality. The Ordinance's residence test is Section 82, which turns on the days spent in Pakistan in the tax year — holding a NICOP does not by itself make you non-resident. For a non-resident, Pakistan taxes only Pakistan-source income, so foreign earnings are outside its scope; but that changes if you become resident. Rent, sale proceeds or bank profit from Pakistan must be declared in every case. Have a practitioner confirm your residence status.

Source: Property WHT (§236C / §236K) and bank profit WHT (§151) confirmed against FBR's Finance Act 2026 Withholding Income Tax Rate Card. The §154A row was read from the statute on 22 September 2026: Division IVA gives 0.25% for PSEB-registered exporters and 1% in any other case, and Tenth Schedule Rule 10(ca) excludes §154A from that Schedule, so no non-filer uplift applies — an earlier version of this table showed 2% for non-filers, which was wrong. The ATL surcharge amounts in section 5 are from section 182A as amended by the Finance Act 2026, read on 24 September 2026 — an earlier version of this page showed the pre-2026 amounts (Rs 1,000 / 10,000 / 20,000). See how we verify rates. Written by Bilal Hassan. Last reviewed: 22 September 2026.

Calculate Your Tax Savings

Compare property WHT and other taxes for filers vs non-filers.

Related Guides

Return filing, PSID payment and calculator checks usually go together in the process of becoming a filer.

Naya tax return form 2026 guide — to understand the changes to the annual return form.
PSID guide — for paying the ATL surcharge or tax.
Property tax calculator — to compare the filer vs non-filer property tax impact.

How to Become a Filer in Pakistan — The Complete Process