Tax tools
Filer vs non-filer savings calculator
In Pakistan, non-filers pay far higher withholding tax than filers on the same transaction — up to 18.5% advance tax on property versus 1.5–2.5%, and double the rate on bank profit and dividends. Estimate your own annual saving below.
Property
Advance tax on the purchase value (§236K)
Advance tax on the sale value (§236C)
Investments & banking
Profit on debt (§151)
Dividends (§150)
Non-filer cash-withdrawal tax (§231AB)
Vehicle
Non-filers pay about double (§234, approximate)
Non-filers pay about triple (§231B, approximate)
Your withholding, per year
You save as a filer
PKR 1,029,600
per year — PKR 1,299,600 as a non-filer vs PKR 270,000 as a filer.
Confirmed TY2026 rates · vehicle figures approximate · not advice
How much do non-filers overpay?
Pakistan’s tax system charges non-filers a higher rate of withholding (advance) tax on routine transactions to push everyone onto the Active Taxpayer List. Filing once removes the premium for the whole year. The confirmed Tax Year 2026 rates are:
| Transaction | Filer | Non-filer |
|---|---|---|
| Property purchase §236K | 1.5–2.5% | 10.5–18.5% |
| Property sale §236C | 4.5–5.5% | 11.5% |
| Bank deposit profit §151 | 20% | 40% |
| Dividends §150 | 15% | 30% |
| Cash withdrawals over the daily limit §231AB | 0% | 0.8% |
| Vehicle token tax / registration §234 / §231B | standard | ≈2× / 3× (approx) |
Sources: Finance Act 2025; Income Tax Ordinance 2001, §§150, 151, 231AB, 236K, 236C. Rates apply to the transaction value. Vehicle (§234 / §231B) figures use the approximate non-filer multiplier (≈2× token, ≈3× registration); exact rupee schedules are pending verification. Last updated June 2026 · Reviewed by Advocate Bilal Khan, LLB·LLM.
Frequently asked
- What is a filer in Pakistan?
- A filer is a taxpayer whose name appears on the FBR's Active Taxpayer List (ATL) because they have filed their income tax return. Filers pay lower withholding tax than non-filers on most transactions.
- How much more do non-filers pay?
- It depends on the transaction. On a property purchase, non-filers pay roughly 10.5%–18.5% advance tax versus 1.5%–2.5% for filers. On bank profit and dividends, non-filers pay double — 40% vs 20% and 30% vs 15% respectively.
- When is the Tax Year 2026 filing deadline?
- For individuals and AOPs, the deadline to file the Tax Year 2026 return is 30 September 2026. Filing after the deadline means paying a surcharge to stay on the Active Taxpayer List.
Ready to become a filer for Tax Year 2026?
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