Late Filing Surcharge in Pakistan — Rs 25,000 ATL Charge

The Finance Act 2026 has sharply increased the surcharge you pay to get back on the Active Taxpayers List if you file your income tax return after the deadline. Here is exactly what changed — and how to avoid it.

What is the Section 182A surcharge?

When you file your income tax return after the due date, your name is removed from the Active Taxpayers List (ATL). To be restored to the ATL as an active filer, you must pay a surcharge under Section 182A of the Income Tax Ordinance. This is separate from the normal late-filing penalty — it is specifically the price of getting back on the ATL.

What changed under the Finance Act 2026

The Finance Act 2026 substituted the surcharge amounts, increasing them many times over:

How to get back on the ATL after late filing

If you have already missed the deadline, you are not stuck as a non-filer. You can restore your name to the Active Taxpayers List by completing three steps:

1. File your outstanding return. Log in to the FBR IRIS portal and submit the income tax return for the tax year you missed. You cannot be restored to the ATL until the return itself is filed.
2. Pay the Section 182A surcharge. Generate a payment slip (PSID) in IRIS for the ATL surcharge and pay it: Rs 25,000 for an individual, Rs 50,000 for an AOP or partnership, or Rs 100,000 for a company. This is separate from any late-filing penalty under Section 182.
3. Wait for the ATL to update. Once the return is filed and the surcharge is paid, your name is added back to the ATL when the list is next refreshed. You can confirm your status by checking the ATL against your CNIC or NTN.

How an individual can avoid the surcharge entirely

The Finance Act 2026 built in one relief, and it is available to individuals only — not AOPs or companies. Under Section 182A, an individual can be placed on the ATL without paying the Rs 25,000 surcharge by giving the Commissioner a written undertaking. To use it:

1. File the outstanding return first. The undertaking replaces the surcharge, not the return — you still have to file.
2. Submit a written undertaking to the Commissioner declaring that you will not purchase, acquire or take beneficial ownership of any immovable property for six months from the date of the undertaking.
3. Stay within the condition. If you buy or acquire property inside that six-month window, the relief no longer applies and the surcharge becomes payable.

This route suits an individual who does not plan to buy property in the near term. If you are likely to purchase property — or you are an AOP or company, which cannot use this relief — filing on time remains the simplest and cheapest option.

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This article is general information, not legal or tax advice. Figures are based on the Finance Act 2026 (Section 182A). Contact us for advice on your specific situation.