FBR ATL Surcharge 2026: Individual Rs.25,000 | AOP Rs.50,000 | Company Rs.100,000

FBR has announced a major update to the ATL surcharge amounts for 2026. The Active Taxpayer List (ATL) surcharge is now Rs.25,000 for individuals, Rs.50,000 for AOPs, and Rs.100,000 for companies. This guide covers everything you need to know about who must pay, how to pay, and how to restore your ATL status quickly.

New ATL Surcharge Rates 2026 — At a Glance

What Is the Active Taxpayer List (ATL)?

The Active Taxpayer List (ATL) is FBR's official published list of all taxpayers who have filed their income tax returns for the relevant tax year. Being on the ATL — also called being a filer — is crucial in Pakistan because it determines how much withholding tax you pay on almost every major financial transaction.

FBR updates the ATL every Monday at atl.fbr.gov.pk. If you filed your return on time (before September 30 for individuals/AOPs, before December 31 for companies), you are automatically on the ATL — no surcharge needed.

If you missed the deadline, you are removed from ATL and immediately start paying higher withholding tax rates on all transactions. The only way back is to file the overdue return, settle any tax dues, and pay the ATL surcharge.

Why ATL Status Matters — Filer vs Non-Filer Tax Rates

Transaction	Filer (ATL)	Non-Filer	Your Extra Cost
Property purchase WHT (Section 236K)	3%	12%	+9% of property value
Property sale WHT (Section 236C)	3%	6%	Double rate
Bank savings / profit (Section 151)	15%	30%	Double rate
Cash withdrawal over Rs.50,000 (Section 231A)	0%	0.6%	Rs.600 per Rs.100,000
Vehicle registration 1000cc+ (Section 231B)	2%	4%	Double rate
Dividend income (Section 150)	15%	30%	Double rate
Prize bond / lottery winnings (Section 156)	15%	30%	Double rate

ATL Surcharge for Individuals — Rs.25,000

Who Falls in the "Individual" Category?

The individual ATL surcharge of Rs.25,000 applies to all natural persons — human taxpayers as opposed to legal entities. This includes:

• Salaried employees — government, private sector, semi-government
• Self-employed professionals — doctors, lawyers, engineers, architects, consultants
• Sole proprietors — running a business in their own name (not as a company or partnership)
• Freelancers and digital earners — Upwork, Fiverr, YouTube, TikTok creators
• Overseas Pakistanis — Pakistani citizens earning abroad who are required to file in Pakistan
• Retired persons — if they have pension income, rental income, or investment income above Rs.600,000
• Landlords — individuals earning rental income from residential or commercial properties
• Investors — individuals with dividend income, capital gains, or profit on bank deposits

What Does Rs.25,000 Actually Cover?

The Rs.25,000 ATL surcharge for individuals is a flat fee to restore your ATL status for the relevant tax year after missing the filing deadline. It is NOT:

• A replacement for the late filing penalty (you pay that separately)
• A substitute for your income tax due (you still pay your tax)
• An annual maintenance fee (once on ATL, you stay on as long as you keep filing on time)

Think of the Rs.25,000 as a "restoration fee" for the privilege of being treated as a filer for the rest of the tax year.

Individual ATL Surcharge — Complete Payment Process

1. File your overdue return — Login to IRIS (iris.fbr.gov.pk) and file the income tax return for the missed year. If you have not filed for multiple years, file each year separately.
2. Pay any outstanding tax — Calculate tax due, generate a CPR (Computerized Payment Receipt) through IRIS, and pay via 1-Bill or bank.
3. Generate ATL Surcharge PSID — In IRIS, go to Payments → ATL Surcharge, select Individual category, and generate a PSID for Rs.25,000.
4. Pay the PSID — Pay via 1-Bill (HBL, UBL, MCB, Allied), internet banking, or any bank branch using your PSID number.
5. Verify payment in IRIS — The payment reflects in IRIS within 24-48 hours.
6. Check ATL status — Visit atl.fbr.gov.pk and enter your CNIC. You should appear in the next Monday update after payment confirmation.

ATL Surcharge for AOP (Association of Persons) — Rs.50,000

What Is an AOP (Association of Persons)?

Under the Income Tax Ordinance 2001, an Association of Persons (AOP) is any group of persons (other than a company) who combine in a joint enterprise for profit. AOPs are common business structures in Pakistan and include:

• Partnership firms — two or more people running a business jointly under a partnership deed
• Joint ventures — two or more businesses collaborating on a specific project
• Family businesses — family members jointly owning and operating a business without company incorporation
• Law firms, medical practices, architecture firms — professional partnerships
• Hindu Undivided Families (HUF) — jointly owned family businesses under Hindu law
• Cooperative societies and clubs — if not incorporated as companies

AOP Tax Filing — What the Partners Must Know

An AOP must file two levels of tax returns:

1. AOP-level return — The AOP itself files an income tax return (and wealth statement) showing total business income, expenses, and profit allocation among partners.
2. Partner-level returns — Each individual partner must also file their own personal income tax return, declaring their share of AOP profit as income.

If the AOP missed the September 30 deadline, it must pay the Rs.50,000 ATL surcharge to restore the AOP's ATL status. Note: each individual partner also needs to maintain their own ATL status separately — the AOP surcharge only covers the AOP entity itself.

AOP ATL Surcharge — Payment Steps

1. File the overdue AOP return — Login to IRIS using the AOP's NTN (not a partner's CNIC), and file the AOP income tax return for the missed year.
2. Pay AOP tax dues — Settle any tax payable by the AOP, calculated on the AOP's taxable income at applicable AOP tax rates.
3. Generate ATL Surcharge PSID as AOP — In IRIS under the AOP's NTN, go to Payments → ATL Surcharge → select AOP → generate PSID for Rs.50,000.
4. Pay via 1-Bill or bank — Use the PSID number at any bank or through internet banking.
5. Verify and check ATL — AOP ATL status can be verified at atl.fbr.gov.pk using the AOP's NTN number.

ATL Surcharge for Companies — Rs.100,000

Which Companies Must Pay Rs.100,000?

The company ATL surcharge of Rs.100,000 applies to all entities defined as "companies" under the Income Tax Ordinance 2001. This includes:

• Private Limited Companies (Pvt Ltd) — registered under Companies Act 2017 with SECP
• Single Member Companies (SMC-Pvt Ltd) — one-person companies registered with SECP
• Public Limited Companies — whether listed on PSX or unlisted
• Foreign company branches — branch offices of foreign companies operating in Pakistan
• Non-profit organizations — if registered as companies (Section 42 NPOs)
• Modarabas and mutual funds — if incorporated under relevant laws
• Cooperative societies — registered under cooperative societies acts

Company Tax Filing Deadlines — A Critical Difference

Unlike individuals and AOPs (whose deadline is September 30), companies have a December 31 deadline for filing their annual income tax return. If a company misses December 31, it loses ATL status and must pay the Rs.100,000 surcharge to restore it.

Company Type	Filing Deadline	ATL Surcharge	Late Penalty
Private Limited Company	December 31	Rs.100,000	0.1% of tax per day
SMC-Pvt Ltd	December 31	Rs.100,000	0.1% of tax per day
Public Limited Company	December 31	Rs.100,000	0.1% of tax per day
Foreign Branch	December 31	Rs.100,000	0.1% of tax per day

Company ATL Surcharge — Payment Process

1. File overdue company return — Login to IRIS with the company's NTN (not the director's personal NTN), select the correct tax year, and file the company income tax return.
2. Compute and pay company tax — Corporate tax rate is 29% of taxable income. Pay any balance after deducting advance tax and withholding taxes already paid.
3. Generate Rs.100,000 PSID — In IRIS under company NTN, go to Payments → ATL Surcharge → Company category → generate PSID for Rs.100,000.
4. Pay via bank or 1-Bill — The PSID can be paid at any major bank branch, through internet banking, or via 1-Bill mobile.
5. File monthly returns — Companies also need WHT statements and sales tax returns current. Overdue monthly returns each carry their own separate penalties.
6. Verify company ATL — Check the company's NTN at atl.fbr.gov.pk. Company should appear in the next Monday ATL update.

How to Pay ATL Surcharge — Step-by-Step (All Categories)

Method 1: Pay via FBR IRIS Portal (Recommended)

1. Go to iris.fbr.gov.pk and login with your NTN/CNIC and password
2. Click on "Payments" in the top menu
3. Select "Create Payment"
4. Under payment type, select "ATL Surcharge"
5. Select your taxpayer category: Individual / AOP / Company
6. The system will auto-fill the amount (Rs.25,000 / Rs.50,000 / Rs.100,000)
7. Click "Generate PSID" — note down the 17-digit PSID number
8. Pay the PSID using any of the methods below

Payment Methods for ATL Surcharge PSID

Payment Method	How to Pay	Processing Time
1-Bill (HBL, UBL, MCB, Allied)	Mobile app or internet banking → Pay Bills → FBR/1-Bill → Enter PSID	Instant
Bank Branch (any bank)	Visit branch → tell cashier "FBR PSID payment" → provide 17-digit PSID	Same day
ATM (major banks)	ATM → Bill Payments → FBR → Enter PSID	Instant
JazzCash / Easypaisa	App → Payment → FBR Tax → Enter PSID	Instant
Internet Banking (any bank)	Bills → Government → FBR → Enter PSID	Instant to 24 hours

Why Paying the ATL Surcharge Is Worth It

Even at Rs.25,000 for individuals (and more for AOPs and companies), the ATL surcharge is a worthwhile investment compared to the ongoing cost of being a non-filer. Here is a concrete comparison:

Beyond the financial savings, being on ATL also:

• Protects you from FBR Section 114 notices demanding to know why you are not filing
• Allows you to legally declare income and assets without fear of Section 111 unexplained income notices
• Qualifies you for bank loans — most banks require ATL status for business financing
• Enables opening and operating business accounts without penalty WHT on transactions
• Required for government tenders and contracts — non-filers are disqualified

Frequently Asked Questions — ATL Surcharge 2026

How Kamboh Associates Can Help

Kamboh Associates provides a complete ATL restoration service — from filing your overdue return to paying the surcharge and verifying your ATL status. Here is what we handle for you:

Service	Starting Fee	Turnaround
Individual Late Return + ATL Surcharge	Rs.3,500 + Rs.25,000 surcharge	Same Day
AOP Late Return + ATL Surcharge	Rs.8,000 + Rs.50,000 surcharge	1-2 Days
Company Late Return + ATL Surcharge	Rs.20,000 + Rs.100,000 surcharge	2-3 Days
Multi-Year Late Filing (per year)	Same as above per year	2-5 Days
Wealth Statement (included with return)	Included	Same Day

To get started: WhatsApp your CNIC number, name, and category (individual / AOP / company) to 0328-4675162. We will advise you on the exact amount due, handle the IRIS submission, and confirm your ATL status — all done remotely, no office visit required.