Filer vs non-filer tax rates 2026-27
| Transaction | Section | Filer | Non-filer |
|---|---|---|---|
| Buying property | 236K | 1.25% | 10.5% / 14.5% / 18.5% (by value) |
| Selling property | 236C | 2.75% | 11.5% |
| Registering a car | 231B | 0.5%–12% | 1.5%–36% |
| Cash withdrawal above Rs 50,000 a day | 231AB | Nil | 0.8% |
| Profit on bank savings | 151 | 20% | 40% |
| Cash dividend | 150 | 15% | 30% |
| Prize bond prize | 156 | 15% | 30% |
| Electricity bill above Rs 25,000 (domestic) | 235 | Nil | 7.5% |
Rates apply from 1 July 2026 under the Finance Act 2026 (tax year 2027). Property values are the higher of the FBR valuation table rate and the DC rate.
Example: buying a Rs 1.5 crore house
A filer pays 1.25% advance tax under section 236K – Rs 187,500. A non-filer pays 10.5% – Rs 1,575,000. Being on the Active Taxpayer List saves almost Rs 14 lakh on this one purchase, far more than the cost of filing a return.
How to become a filer
Register on FBR’s IRIS portal (your CNIC is your NTN), file your income tax return and wealth statement, and you appear on the ATL when it is next updated. Follow our NTN registration guide and the step-by-step filer guide, then confirm with the ATL check.
For detailed calculations see the property tax calculator, the vehicle registration tax calculator and the salary tax calculator.
Rates are taken from published FY 2026-27 withholding rate cards. Check fbr.gov.pk or a tax adviser before a large transaction.
Frequently asked questions
What is the difference between a filer and a non-filer?
A filer is a person whose name is on FBR’s Active Taxpayer List (ATL) because they filed their income tax return on time. Everyone else is a non-filer and pays much higher withholding tax – often double or triple – on property, cars, banking and more.
How do I check if I am a filer?
Send an SMS with “ATL” followed by a space and your 13-digit CNIC to 9966, or use the ATL search on the FBR website. See our ATL check page for step-by-step instructions.
How much does a non-filer pay on a property purchase in 2026-27?
Under section 236K a non-filer pays 10.5% of the value up to Rs 50 million, 14.5% from Rs 50–100 million and 18.5% above Rs 100 million, compared with 1.25% for a filer.
Can I get the extra tax back if I become a filer later?
Withholding tax deducted while you were a non-filer can be claimed as an adjustment against your tax liability when you file your return, but the higher non-filer portion is often not refundable in practice. Filing on time is the cheaper option.
Is withholding tax the final tax?
For most of these items it is advance tax that you adjust against your total tax when you file your return. Some, like the tax on prize bonds and dividends for many individuals, are final tax.
Last reviewed: October 2026