Benefits of Being on the Active Taxpayer List (ATL)

What Is the Active Taxpayer List?

The Active Taxpayer List (ATL) is a publicly available register maintained by the FBR of all persons who have filed their latest income tax return. Being on the ATL triggers reduced withholding tax rates across dozens of transaction types, effectively rewarding compliant taxpayers.

Key Financial Benefits

• Bank transactions: Cash withdrawals above PKR 50,000 attract 0.6% WHT for ATL filers vs 1.2% for non-filers — a 50% saving
• Vehicle registration: ATL filers pay half the withholding tax on vehicle purchase and registration
• Property transactions: WHT on property sale/purchase is doubled for non-filers — ATL status saves lakhs on every property deal
• Dividend income: 15% WHT for filers vs 30% for non-filers
• Prize winnings: 15% for filers vs 30% for non-filers
• Mobile top-ups & bills: Advance tax on telecom is halved for ATL persons

Real-World Savings Example

A business owner purchasing a property worth PKR 20 million would pay approximately PKR 400,000 less in withholding tax as an ATL filer compared to a non-filer. Over a year, banking transaction savings alone can exceed PKR 100,000 for active businesses.

How to Get on the ATL

Simply file your income tax return on or before the due date. The FBR updates the ATL on the 1st of every month, reflecting returns filed up to the last date of the preceding month. You can check your ATL status on the FBR website using your CNIC.

Staying on the ATL

You must file every year to remain on the ATL. Missing even one year's filing removes you from the list, and all the higher withholding rates kick in immediately. For step-by-step filing instructions, see our income tax filing guide.

Our income tax team ensures you never miss a deadline and always stay on the ATL. Contact us for a free consultation.