{"id":216,"date":"2026-08-27T15:08:00","date_gmt":"2026-08-27T10:08:00","guid":{"rendered":"https:\/\/jzarrfilers.com\/blog\/?p=216"},"modified":"2026-08-27T15:08:24","modified_gmt":"2026-08-27T10:08:24","slug":"how-to-pay-atl-surcharge","status":"publish","type":"post","link":"https:\/\/jzarrfilers.com\/blog\/how-to-pay-atl-surcharge\/","title":{"rendered":"How to Pay the ATL Surcharge & Get Back on the Active Taxpayer List (2026)"},"content":{"rendered":"

Filed your return late and need to get back on the Active Taxpayer List? You\u2019ll need to pay the ATL surcharge<\/strong>.<\/p>\n

This guide explains exactly how to pay the ATL surcharge<\/strong> in 2026, the amounts, the step-by-step IRIS\/PSID process, the alternative for individuals, and how long it takes to be Active again.<\/p>\n

What Is the ATL Surcharge?<\/h2>\n

The ATL surcharge is a fee under Section 182A of the Income Tax Ordinance 2001<\/strong> that late filers must pay to be included on the Active Taxpayer List (ATL)<\/strong>.<\/p>\n

Filing your overdue return alone is not enough without paying this surcharge (or furnishing the alternative undertaking), your name stays off the ATL even after submission, and you continue to be treated as a non-filer.<\/p>\n

ATL Surcharge Amounts (2026)<\/h2>\n

Under the Finance Act 2026, the ATL surcharge 2026<\/strong> increased dramatically from 1 July 2026:<\/p>\n\n\n\n\n\n\n\n
Taxpayer category<\/strong><\/td>\nPrevious surcharge<\/strong><\/td>\n2026 surcharge<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Individual<\/strong><\/td>\nRs 1,000<\/td>\nRs 25,000<\/strong><\/td>\n<\/tr>\n
Association of Persons (AOP)<\/strong><\/td>\nRs 10,000<\/td>\nRs 50,000<\/strong><\/td>\n<\/tr>\n
Company<\/strong><\/td>\nRs 20,000<\/td>\nRs 100,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

This surcharge is paid on top of <\/strong>any late-filing penalty (Section 182) and any tax due. It does not reduce your tax liability, it\u2019s a flat fee purely for ATL inclusion.<\/p>\n

How to Pay the ATL Surcharge on IRIS (Step by Step)<\/h3>\n
    \n
  1. File your overdue return first <\/strong>(or at the same time), the surcharge is for ATL inclusion, but you must have a submitted return for the relevant tax year.
    \nSee how to file your return<\/u><\/a>.
    \nSee     how file your income tax return on IRIS<\/a>.
    \nSee     how file tax return before deadline<\/a>.<\/li>\n
  2. Log in to fbr.gov.pk<\/strong> with your CNIC\/NTN and password.<\/li>\n
  3. Navigate to Payments \u2192 ATL Surcharge<\/strong> (it may also appear under the \u201cMisc\u201d payment head as \u201cSurcharge for ATL Section 182A\u201d).<\/li>\n
  4. Select your taxpayer category<\/strong> (Individual, AOP, or Company).<\/li>\n
  5. Generate a PSID<\/strong> (Payment Slip ID) for the surcharge amount (Rs 25,000 for individuals).<\/li>\n
  6. Pay the PSID within 24 hours <\/strong>through internet banking, mobile banking, ATM, or at any bank branch linked to 1-Bill\/1-Link. If the PSID expires, simply generate a new one.<\/li>\n
  7. Wait for the payment to post <\/strong>IRIS matches the PSID to a CPR (Computerised Payment Receipt), usually within hours.<\/li>\n
  8. Check your ATL status <\/strong>after FBR\u2019s next weekly update (typically Monday), verify you\u2019re back to Active. See how to check your filer\/ATL status<\/u><\/a>.<\/li>\n<\/ol>\n

    PSID validity: <\/strong>a PSID expires after 24 hours. If you don\u2019t pay in time, generate a fresh one, no penalty for the expired PSID itself, but the sooner you pay, the sooner you\u2019re on the ATL.<\/p><\/blockquote>\n

    The Alternative for Individuals: The Undertaking<\/h3>\n

    Under the proviso to Section 182A, an individual who does not want to pay the Rs 25,000 surcharge can instead furnish an undertaking before the Commissioner<\/strong> that they will not acquire immovable property for a period of six months.<\/p>\n

    If the undertaking is accepted, the individual\u2019s name is included on the ATL without paying the surcharge.<\/p>\n

    This option suits individuals who have no plans to buy property in the near term. However, the undertaking must be furnished in person before the Commissioner at your Regional Tax Office, it\u2019s not available online. Most people find paying the surcharge faster and simpler.<\/p>\n

    AOP Partners: You Must Pay Individually Too<\/h2>\n

    Important for AOPs: <\/strong>even if the AOP entity pays its Rs 50,000 surcharge and gets on the ATL, each individual partner must separately maintain their own personal ATL status<\/strong> by filing their personal return and, if late, paying the individual Rs 25,000 surcharge. The AOP\u2019s ATL and the partner\u2019s personal ATL are separate.<\/p>\n

    What the Surcharge Does NOT Cover<\/h3>\n