# How to become a filer in Pakistan, step by step

URL: https://which.pk/business/guides/how-to-become-filer/
Author: Ahtisham Imtiaz
Updated: 7 Oct 2026

## Summary

To become a filer, register on FBR's IRIS portal (your CNIC becomes your NTN), then file your income tax return for the latest tax year with a wealth statement. File by the due date, which for tax year 2026 was extended to 15 October 2026, and FBR adds you to the Active Taxpayers List straight away; the list updates daily. File late and you join only after paying a Rs 25,000 surcharge, or by promising not to buy property for six months.

## Key facts

- TY2026 deadline: 15 Oct 2026
- Your NTN: Your CNIC
- Late surcharge: Rs 25,000
- On the ATL: Same day

You become a filer by **filing your income tax return**. Register on FBR's IRIS portal (your 13-digit CNIC becomes your NTN), then file your return and wealth statement for the latest tax year. File by the deadline (**15 October 2026** for tax year 2026, after an extension) and FBR puts you on the Active Taxpayers List **the same day**.

## Step by step: how do I become a filer?

1. **Register with FBR.** E-enroll on the IRIS portal. Your 13-digit CNIC is your NTN, and you get a password for IRIS. See [how to get an NTN](/business/guides/how-to-get-ntn/).
2. **Gather your income and asset details** for the tax year. Our [salaried return guide](/business/guides/how-to-file-income-tax-return/) lists the documents.
3. **File your income tax return** on IRIS (or FBR's Tax Asaan app). Salaried people must file online.
4. **File your wealth statement** with the return. Every resident individual who files must include one.
5. **Check that you're on the list.** Send `ATL` and your CNIC to 9966. See [how to check filer status](/business/guides/how-to-check-filer-status/).

## When is the deadline?

By law, individuals must file by **30 September** after the tax year ends. For tax year 2026, FBR extended this to **15 October 2026**, as reported by Dawn and the Express Tribune on 30 September and 1 October. We found no further extension as of 7 October 2026.

Filing took off this year: 5.181 million returns had been filed by 29 September 2026, against 3.553 million the year before, according to Dawn.

## What if I file late?

You still have to file, but you **aren't added to the Active Taxpayers List** until you pay a surcharge. You also get no tax refunds while you're off the list.

| Taxpayer | Surcharge from 1 July 2026 |
|---|---|
| Individual | Rs 25,000 (was Rs 1,000) |
| AOP | Rs 50,000 |
| Company | Rs 1 lakh |

**A way round the surcharge:** An individual can skip the surcharge by giving the Commissioner an undertaking not to buy property for six months. FBR's own ATL page still shows the old Rs 1,000 figure; the law changed on 1 July 2026.

## Who has to file?

Under section 114 of the Income Tax Ordinance, you must file if, among other things:

- you have an NTN (once registered, you must file every year)
- your taxable income is above the tax-free limit
- you own a car above 1000cc
- you own land of 500 square yards or more, or a flat of 2,000 square feet or more, in a rating area

## Why become a filer?

Filers pay much less withholding tax on property, cars, bank profit and more. On a Rs 1 crore plot, a filer pays Rs 1.25 lakh in tax when buying and a non-filer Rs 10.5 lakh. See [filer vs non-filer](/business/guides/filer-vs-non-filer/).

More guides: [Tax & Registration](/business/tax-registration/).

## Questions people ask

### How do I become a filer for the first time?

Register on FBR's IRIS portal (your CNIC becomes your NTN), then file your income tax return with a wealth statement for the latest tax year. If you file by the due date, FBR adds you to the Active Taxpayers List, which it updates daily.

### What is the last date to file the tax year 2026 return?

The legal due date for individuals is 30 September. For tax year 2026, FBR extended it to 15 October 2026, as reported by Dawn and the Express Tribune.

### What happens if I file after the deadline?

You're not added to the Active Taxpayers List until you pay a surcharge: Rs 25,000 for individuals from 1 July 2026. An individual can avoid it by promising not to buy property for six months. You also get no refunds while off the list.

### Do I need to file if I already have an NTN?

Yes. Under section 114, anyone who has obtained an NTN must file a return. So must people with taxable income, a car above 1000cc, or certain larger property.

### How do I check that I'm now a filer?

Send ATL, a space and your 13-digit CNIC to 9966, or check the Active Taxpayer List on FBR's IRIS Online Verifications page.

## Sources

- [Register (Income Tax)](https://fbr.gov.pk/categ/register-income-tax/51147/30846/71148), FBR (accessed 7 Oct 2026)
- [File Income Tax Return](https://www.fbr.gov.pk/categ/file-income-tax-return/51147/80860/71158), FBR (accessed 7 Oct 2026)
- [Income Tax Ordinance, 2001 (amended up to 30.06.2026)](https://download1.fbr.gov.pk/Docs/2026724177725705IncomeTaxOrdinanace2001.pdf), FBR (accessed 7 Oct 2026)
- [Press release: amendments to Income Tax Rules on ATL (S.R.O. 1638(I)/2024)](https://www.fbr.gov.pk/pr/press-release/174151), FBR (accessed 7 Oct 2026)
- [Check Active Taxpayer Status](https://fbr.gov.pk/categ/check-active-taxpayer-status/51147/30859/71169), FBR (accessed 7 Oct 2026)
- [FBR extends deadline for filing income tax returns to Oct 15](https://www.dawn.com/news/2033760), Dawn (accessed 7 Oct 2026)
- [FBR extends income tax returns filing deadline to Oct 15](https://tribune.com.pk/story/2632315/fbr-extends-income-tax-returns-filing-deadline-to-oct-15), Express Tribune (accessed 7 Oct 2026)
- [Withholding Income Tax Rate Card, Tax Year 2027](https://download1.fbr.gov.pk/Docs/202681113864992WithholdingTaxRatesCard2027.pdf), FBR (accessed 7 Oct 2026)
- [BUDGET 2026-27: Steeper fines introduced for tax compliance](https://www.dawn.com/news/2007674), Dawn (accessed 7 Oct 2026)