Filer vs Non-Filer in Pakistan 2025-26 — Tax Rates, ATL & Benefits

In Pakistan, being a filer (registered taxpayer on the Active Taxpayers List) versus a non-filer creates a significant financial difference — often paying twice as much withholding tax for the same transaction.

Who is a filer?

A filer is anyone whose name appears on the Active Taxpayers List (ATL), updated weekly by FBR. To get on ATL, you must file an annual income tax return for the most recent tax year. Non-filers are those who have not filed.

Withholding tax differences

Non-filers pay significantly higher withholding tax (WHT) on common transactions. For cash withdrawals above PKR 50,000/day, filers pay 0.6% while non-filers pay 1.2%. For property purchases, filers pay 1% while non-filers pay 2%. For vehicle registration above 1300cc, the difference can exceed PKR 100,000.

How to become a filer

Register on FBR IRIS portal (iris.fbr.gov.pk) using your CNIC. Verify mobile and email. File a return for the latest tax year (even a nil return if income is below threshold). Pay any tax due. Once accepted, you appear on next weekly ATL update — typically takes 1-2 weeks.

Cost of staying non-filer

For an average salaried Pakistani earning PKR 100,000/month, the cumulative cost of being a non-filer (extra WHT on banking, mobile bills, property, vehicles) typically exceeds PKR 50,000/year. Filing is free or costs PKR 5-10k via a tax practitioner — pure savings.

Frequently asked questions

Do I need to file a return if my income is below PKR 600k?

You should file a nil return to maintain ATL status. Without filing, you become a non-filer the following year and face higher WHT on banking and other transactions, even though you owe no income tax.

How long does it take to become a filer?

Once you file your return on IRIS, you appear on the next weekly ATL update. Typically 7-14 days from submission to ATL appearance.