The Federal Board of Revenue (FBR) has confirmed that Pakistan’s Active Taxpayers List (ATL) has reached an all-time high of 7.27 million, based on income tax returns filed for Tax Year 2024 and updated as of July 3, 2025.
This record increase follows the enforcement of Section 114C of the Income Tax Ordinance, 2001, introduced in Budget 2025–26. The provision imposes strict restrictions on non-filers, effectively pushing individuals and businesses to join the ATL.
Key restrictions under Section 114C include a ban on booking or registration of high-value vehicles, a ban on property transfers via land registrars, ineligibility to open or operate high-value investment accounts, and restrictions on large cash withdrawals from banks.
FBR states that ATL membership is now essential for accessing major financial and commercial services. Individuals on the ATL benefit from lower withholding taxes, while non-filers face big restrictions.