Guides / Active taxpayer list / Filer and non-filer: what ATL status changes

Filer and non-filer: what ATL status changes

Updated Sep 26, 2026 · TaxGuide

People say filer and non-filer. FBR’s own list says Active Taxpayer. For most transactions they are the same test: is this CNIC or NTN on the Active Taxpayer List?

On the list

An active taxpayer has filed the income tax return that the current list is built from. Withholding on many payments is then the lower rate in the ordinance. The name and business name on the file are public, because FBR publishes the list for this check.

Check a number on ATL status, or on IRIS if you need the live answer.

Not on the list

Not on the list is what banks and property transfers treat as non-filer. The higher withholding rate applies. That is not the same as “this person owes more salary tax for the year.” Salary tax on TaxGuide follows the published slabs. Filer status is a separate rule, used when a section of the law has two rates.

FBR’s Active Taxpayer List note is the short official description of who the list is for.

Buying property is one place the list changes the rate. For 2026-27, Section 236K charges a buyer on the list 1.25%. A buyer who is not on the list pays 10.5% or more, depending on the value. The property purchase tax calculator applies those published rates.

Do not mix the two results

A missing number on the weekly file can be an unregistered person or a registered person who did not file. How to check ATL status shows the IRIS and SMS paths that separate those cases. This site’s search does not.

TaxGuide.pk provides informational estimates based on the selected tax year and published rules. Verify final tax obligations with official sources or a qualified tax professional.