Filer vs non-filer tax in Pakistan
2026-27
On most transactions, a person not on the Active Taxpayer List (ATL)
pays a far higher withholding tax — often double. Look up any rate
below, or use the calculator to see exactly how much more not filing
costs you.
What does not filing cost you?
Add your transactions to see filer vs non-filer tax, and the total extra you pay by not being on the ATL.
+ Add a transaction
As a filer Rs 0
As a non-filer Rs 0
Withholding tax rate finder
Transaction Filer Non-filer Nature Section
Sale by public auction — goods (other than immovable)
10%
20%
Adjustable
236A
Sale by public auction — immovable property
5%
10%
Adjustable
236A
Transaction Filer Non-filer Nature Section
Profit on debt — bank/financial institution depositsDeposits & accounts with banks
20%
40%
Final
151
Profit on debt — other casesCases other than bank deposits / govt securities to non-individuals
15%
30%
Final
151
Cash withdrawal (non-filers only)Non-ATL only; on withdrawals above Rs 50,000/day
0%
0.80%
Adjustable
231AB
Amount remitted abroad via credit/debit/prepaid card
0.50%
1%
Adjustable
236Y
Transaction Filer Non-filer Nature Section
Brokerage & commission — generalMinimum tax
12%
24%
Adjustable
233
Commission — advertising agentsMinimum tax
10%
20%
Adjustable
233
Commission — life insurance agents (<Rs 0.5M/yr)Minimum tax
8%
16%
Adjustable
233
Transaction Filer Non-filer Nature Section
Execution of contract — company
7.50%
15%
Adjustable
153(1)(c)
Execution of contract — other than company
8%
16%
Adjustable
153(1)(c)
Transaction Filer Non-filer Nature Section
Sales to distributors/dealers/wholesalers — other than fertilizer
0.10%
2%
Adjustable
236G
Sales to distributors/dealers/wholesalers — fertilizer
0.25%
0.70%
Adjustable
236G
Sales to retailers
0.50%
2.50%
Adjustable
236H
Transaction Filer Non-filer Nature Section
Dividend — general / REIT
15%
30%
Final
150
Dividend — from IPPs (power producers)
7.50%
15%
Final
150
Dividend — company paying no tax (exemption/loss/credit)
25%
50%
Final
150
Transaction Filer Non-filer Nature Section
Functions & gatherings (event bill)
10%
20%
Adjustable
236CB
Transaction Filer Non-filer Nature Section
Export of goodsFinal tax; no ATL/non-ATL split
1.25%
1.25%
Final
154
Transaction Filer Non-filer Nature Section
Supply of goods — companyMinimum tax
5%
10%
Adjustable
153(1)(a)
Supply of goods — other than companyMinimum tax
5.50%
11%
Adjustable
153(1)(a)
Supply of rice, cotton seed, edible oilsMinimum tax
1.50%
3%
Adjustable
153(1)(a)
Transaction Filer Non-filer Nature Section
Petroleum products — commission to petrol pump operators
12%
24%
Final
156A
Transaction Filer Non-filer Nature Section
Prize bond / crossword puzzle winnings
15%
30%
Final
156
Raffle, lottery, quiz, sale-promotion prize
20%
40%
Final
156
Transaction Filer Non-filer Nature Section
Purchase of immovable property (value up to Rs 50M)Buyer; advance/adjustable tax
1.25%
10.50%
Adjustable
236K
Purchase of immovable property (value Rs 50M–100M)Buyer; advance/adjustable tax
1.25%
14.50%
Adjustable
236K
Purchase of immovable property (value above Rs 100M)Buyer; advance/adjustable tax
1.25%
18.50%
Adjustable
236K
Sale/transfer of immovable property (any value)Seller; flat across all value tiers
2.75%
11.50%
Adjustable
236C
Transaction Filer Non-filer Nature Section
Rent of immovable property — companyIndividual/AOP rent is slab-based (add separately)
15%
30%
Adjustable
155
Transaction Filer Non-filer Nature Section
IT & IT-enabled servicesMinimum tax
4%
8%
Adjustable
153(1)(b)
Certain specified servicesMinimum tax
7%
14%
Adjustable
153(1)(b)
Independent professional services (doctors, lawyers, accountants, etc.)On gross amount
15%
30%
Adjustable
153(1)(b)
Advertising services (print & electronic media)On gross amount
1.50%
3%
Adjustable
153(1)(b)
Other services (not specified)On gross amount
14%
28%
Adjustable
153(1)(b)
Transaction Filer Non-filer Nature Section
Social media / digital content creator revenueMinimum tax for residents
5%
10%
Adjustable
154B
Transaction Filer Non-filer Nature Section
Mobile phone & internet bill / prepaid cardsSingle rate; collected from all
15%
15%
Adjustable
236
Telephone (landline) bill above Rs 1,000On amount exceeding Rs 1,000
10%
10%
Adjustable
236
Transaction Filer Non-filer Nature Section
Vehicle registration — up to 850cc% of value
0.50%
1.50%
Adjustable
231B
Vehicle registration — 851–1000cc% of value
1%
3%
Adjustable
231B
Vehicle registration — 1001–1300cc% of value
1.50%
4.50%
Adjustable
231B
Vehicle registration — 1301–1600cc% of value
2%
6%
Adjustable
231B
Vehicle registration — 1601–1800cc% of value
3%
9%
Adjustable
231B
Vehicle registration — 1801–2000cc% of value
5%
15%
Adjustable
231B
Vehicle registration — 2001–2500cc% of value
7%
21%
Adjustable
231B
Vehicle registration — 2501–3000cc% of value
9%
27%
Adjustable
231B
Vehicle registration — above 3000cc% of value
12%
36%
Adjustable
231B
Annual token tax — up to 1000ccPer annum, flat Rs
Rs 800
Rs 1600
Adjustable
234
Annual token tax — 1001–1199ccPer annum, flat Rs
Rs 1500
Rs 3000
Adjustable
234
Annual token tax — 1200–1299ccPer annum, flat Rs
Rs 1750
Rs 3500
Adjustable
234
Annual token tax — 1300–1499ccPer annum, flat Rs
Rs 2500
Rs 5000
Adjustable
234
Annual token tax — 1500–1599ccPer annum, flat Rs
Rs 3750
Rs 7500
Adjustable
234
Annual token tax — 1600–1999ccPer annum, flat Rs
Rs 4500
Rs 9000
Adjustable
234
Annual token tax — 2000cc & abovePer annum, flat Rs
Rs 10000
Rs 20000
Adjustable
234
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Filer vs non-filer: common questions
What is the withholding tax on buying property for filers vs non-filers?
Under Section 236K, a filer (on the ATL) pays 1.25% of the property value regardless of value. A non-filer pays 10.5% up to Rs 50 million, 14.5% from Rs 50–100 million, and 18.5% above Rs 100 million.
How much more do non-filers pay on bank profit?
Under Section 151, profit on bank deposits is taxed at 20% for filers and 40% for non-filers; in other cases it is 15% for filers and 30% for non-filers. Non-filers pay double.
What is the dividend withholding tax for filers and non-filers?
The general rate under Section 150 is 15% for filers and 30% for non-filers. Some cases differ — dividends from IPPs are 7.5%/15%, and from a company paying no tax, 25%/50%.
Do non-filers pay more to register a vehicle?
Yes. Advance tax on vehicle registration under Section 231B is roughly tripled for non-filers — for example a 1301–1600cc car is 2% of value for a filer and 6% for a non-filer.
What is the general rule for non-filer tax rates in Pakistan?
Under the Tenth Schedule, non-filer rates are generally the filer rate increased by 100% (doubled), with vehicles tripled; property and dividends follow their own fixed schedules.
Applies to Tax Year 2026-27 · Finance Act 2026
Last reviewed: October 2026
Rates per the FBR Withholding Tax Rate Card, Finance Act 2026.
For guidance only — confirm against FBR before acting.
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