Filer Status · Tax Year 2027

Filer vs Non-Filer Tax Rates in Pakistan (2026-27)

Being a filer isn't about how much tax you owe — it's whether your name is on FBR's Active Taxpayers List. Here is what that changes, in percentages and in rupees.

By the PK Tax Calc team · Updated · Tax Year 2027 (July 2026 – June 2027)

In short: non-filers pay roughly double withholding tax on most income and transactions, and far more on property. Filing even a simple return each year usually saves more than it costs.

What makes you a filer

You are a filer when your name appears on the Active Taxpayers List (ATL). That happens when you file your income tax return for the latest tax year by the due date. Even a return with income below the taxable limit puts you on the list. If you file late, you're added only after paying the ATL surcharge.

Rate comparison 2026-27

TransactionSectionFilerNon-filer
Bank profit / profit on debt (individuals)15115%30%
Dividends (general)15015%30%
Prize bond / crossword winnings15615%30%
Raffle, lottery, quiz or sales promotion prize15620%40%
Cash withdrawal (daily total above Rs 50,000)231AB0%0.8%
Property purchase (buyer)236K1.25%10.5%
Property sale (seller)236C2.75%11.5%
Contracts — paid to an individual / AOP153(1)(c)8%16%
Mobile & internet (prepaid load / bills)23615%75%

Mobile: the 75% non-filer rate applies only to people FBR has listed in its Income Tax General Order for not filing. Property: the 10.5% non-filer buyer rate is for property under Rs 100 million.

What it costs in rupees

ExampleFiler paysNon-filer paysDifference
Rs 150,000 yearly bank profitRs 22,500Rs 45,000Rs 22,500
Rs 200,000 cash withdrawn in a dayRs 0Rs 1,600Rs 1,600
Buying a Rs 1 crore houseRs 125,000Rs 1,050,000Rs 925,000
Rs 750,000 prize bond winRs 112,500Rs 225,000Rs 112,500

Try your own amounts in the withholding tax calculator or the bank profit calculator.

How to check your status

Send ATL <space> 13-digit CNIC to 9966, or search your CNIC on FBR's ATL page. The list is updated every Monday.

Not on the list?

If you've never filed, follow our step-by-step filer guide. If you missed this year's deadline (15 October 2026 for Tax Year 2026), you can still file, but you'll need to pay the ATL surcharge — see late filing penalties.

FAQ

Filer status questions

What is the difference between a filer and a non-filer?
A filer is someone whose name is on FBR's Active Taxpayers List (ATL) because they filed the latest income tax return on time (or paid the surcharge after filing late). Everyone else is a non-filer and pays higher withholding tax on most transactions.
How much more tax does a non-filer pay?
Usually double: 30% instead of 15% on bank profit and dividends, 30% instead of 15% on prize bonds. Some gaps are much wider — 10.5% instead of 1.25% when buying property, and 0.8% on cash withdrawals that filers don't pay at all.
Is salary tax higher for non-filers?
No. Tax deducted from salary uses the same slabs for everyone. But a salaried non-filer still pays the higher rates on their bank profit, property and other transactions.
Can a non-filer buy property or a car?
The Finance Act 2026 restricts non-filers from buying property above set values and keeps much higher advance tax on vehicle registration. In practice, anyone planning a large purchase should file a return first.

Keep reading

Last reviewed: 3 October 2026

Sources

Estimates for planning only — not tax or religious advice. See our disclaimer, and tell us if you spot an error.