Tracker
Deadlines and penalties
When the next return is due, and what missing it actually costs.
Next return due
If you file late
- You drop off the Active Taxpayer List (ATL). FBR refreshed the list around 1 November 2026, removing everyone who hadn't filed by 31 October.
- To get back on, you pay an ATL surcharge of Rs 25,000 (it was Rs 1,000 until June 2026), or give an undertaking not to buy property for six months (section 182A(3); Form ATL-U through IRIS, issued in draft in October 2026).
- While you're off the list, banks, registrars and property offices deduct tax at non-filer rates.
- FBR can also charge a late-filing penalty under section 182: Rs 1,000 a day (or 0.1% of tax a day, if higher), with a minimum of Rs 50,000 for freelancers and other non-salaried people (Rs 10,000 if 75% or more of your income is salary). It is cut by 75%, 50% or 25% if you file within one, two or three months of the deadline.
What to do now
- File the missing return on IRIS as soon as you can.
- Pay the ATL surcharge (or file the undertaking).
- Check your status on FBR's ATL search a few days later.
- Make sure next year's records (bank statements, PRCs) are in one place.