Filer vs Non-Filer Tax Calculator 2026-27 (Withholding Tax)
Not being on FBR’s Active Taxpayers List costs real money. You pay more tax every time you get bank profit, buy property, register a car, recharge your phone or win a prize bond. Add the transactions that apply to you to see exactly how much more a non-filer pays in Tax Year 2027.
Last updated: 28 October 2026
Filer vs non-filer withholding tax rates 2026-27
These rates come from the Income Tax Ordinance 2001 as amended by the Finance Act 2026. In most cases a non-filer pays double the filer rate. On property and vehicles the gap is even wider.
| Transaction | Section | Filer | Non-filer |
|---|---|---|---|
| Profit on bank deposits | 151 | 20% | 40% |
| National Savings (NSS) profit | 151 | 15% | 30% |
| Cash withdrawal (per day) (above Rs 50,000) | 231AB | 0% | 0.8% |
| Dividend (shares, equity funds) | 150 | 15% | 30% |
| Money-market / income fund dividend | 150 | 25% | 50% |
| Prize bond winnings | 156 | 15% | 30% |
| Lottery, raffle, quiz or promotion prize | 156 | 20% | 40% |
| Selling a property (seller) | 236C | 2.75% | 11.5% |
| Buying a property (buyer) | 236K | 1.25% | 10.5% / 14.5% / 18.5% by value |
| Registering / buying a car | 231B | By engine size (below) | By engine size (below) |
| Electricity bill (domestic, monthly) (above Rs 25,000) | 235 | 0% | 7.5% |
| Mobile / internet bill | 236 | 0% | 15% |
| Rent received from a company | 155 | 15% | 30% |
| Services payment (s.153) | 153 | 14% | 28% |
| Supply of goods by an individual | 153 | 5.5% | 11% |
Car registration / purchase (section 231B)
| Engine size | Filer | Non-filer |
|---|---|---|
| Up to 850 cc | 0.5% | 1.5% |
| 851 – 1000 cc | 1% | 3% |
| 1001 – 1300 cc | 1.5% | 4.5% |
| 1301 – 1600 cc | 2% | 6% |
| 1601 – 1800 cc | 3% | 9% |
| 1801 – 2000 cc | 5% | 15% |
| 2001 – 2500 cc | 7% | 21% |
| 2501 – 3000 cc | 9% | 27% |
| Above 3000 cc | 12% | 36% |
Source: Income Tax Ordinance 2001 as amended by Finance Act 2026, FBR withholding tax rate card TY 2027, National Savings notice (21-Oct-2026).
How to check if you are a filer
Send ATL (space) your 13-digit CNIC to 9966. You can also search your CNIC on the Active Taxpayers List on FBR’s website. The list is updated every week.
How to become a filer
- Register on FBR’s IRIS portal with your CNIC, mobile number and email.
- File your income tax return and wealth statement for the last tax year.
- Your name appears on the next Active Taxpayers List. If you file after the deadline, a surcharge applies before you are added.
Frequently asked questions
Who is a filer in Pakistan?
A filer is a person whose name appears on FBR's Active Taxpayers List (ATL). You become active by filing your income tax return on time. You can check your status by sending ATL (space) your 13-digit CNIC to 9966.
Why do non-filers pay more withholding tax?
Under the Tenth Schedule of the Income Tax Ordinance, people not on the Active Taxpayers List pay higher rates — usually double the filer rate, and more on some property and vehicle transactions.
Can I get withholding tax back?
For filers, most withholding tax is adjustable against the tax payable on your annual return, and extra tax can be refunded. Some deductions, such as on prize bonds, are a final tax and are not refundable.
How do I become a filer?
Register on FBR's IRIS portal with your CNIC, file your income tax return and wealth statement, and you will appear on the next Active Taxpayers List. If you file late, a surcharge applies before you are added to the list.
Which tax year do these rates apply to?
These rates are for Tax Year 2027 (1 July 2026 – 30 June 2027), as set by the Finance Act 2026.