Filer vs non-filer, in plain words

The two lists

Every year the FBR publishes the Active Taxpayer List (ATL) — the names of people who filed their income tax return by the due date (or with the late-filing surcharge). If you are on the ATL you are a "filer". If you are not, you are a "non-filer" for that year, and the tax system treats you differently in dozens of everyday transactions.

What being a non-filer costs

• Higher withholding rates: on many transactions — bank dealings above set limits, buying or registering vehicles, buying property, dividends and others — the Income Tax Ordinance charges non-filers withholding tax at higher rates, in some cases double the filer rate. The exact rates change with each Finance Act, so this page does not print a table that would go stale.
• Some transactions can be blocked or penalised: recent Finance Acts have added restrictions and extra charges aimed at non-filers, including on large purchases.
• Your salary tax is the same either way: the slab rates on salary do not depend on filer status. Filing does not raise your salary tax — it mainly removes the penalties elsewhere, and the tax already deducted from your salary counts toward your liability when you file.

How to become — and stay — a filer

• File your income tax return for the tax year by the FBR's due date (usually 30 September, unless extended). Your name then appears on the ATL for the following period.
• If you missed the date, you can usually still file and get onto the ATL by paying the late-filer surcharge.
• You can check your status on the FBR's ATL search (by CNIC) or by SMS, as described on the FBR website.
• For a salaried person the return is usually simple: your employer has already deducted most or all of the tax, and the return mainly reports it.

General information only — not tax advice. Withholding rates for specific transactions change with each Finance Act; confirm the current rate in the FBR rate card before a large transaction. Last checked 4 November 2026.