Figures verified against FBR sources on 20 August 2026 · Tax Year 2026
Three categories, not two
Most people think there are filers and non-filers. FBR's current rate card actually distinguishes three positions:
- Filer (ATL). You filed on time and appear on the Active Taxpayers List.
- Late filer. You filed, but after the due date. On property transactions you pay more than an on-time filer, though less than a non-filer.
- Non-filer. You are not on the list at all, and pay the highest rate.
The late filer tier is the one people are least aware of, and it is a concrete reason to file on time rather than merely to file eventually.
Property purchase, section 236K
| Fair market value | Filer | Late filer | Non-filer |
|---|---|---|---|
| Up to Rs 50 million | 1.5% | 4.5% | 10.5% |
| Rs 50m to Rs 100 million | 2.0% | 5.5% | 14.5% |
| Above Rs 100 million | 2.5% | 6.5% | 18.5% |
On a Rs 20,000,000 property, a filer pays Rs 300,000 in advance tax while a non-filer pays Rs 2,100,000. The difference of Rs 1,800,000 is, on its own, a larger sum than most people will ever spend on filing returns in a lifetime.
Property sale, section 236C
| Consideration received | Filer | Late filer | Non-filer |
|---|---|---|---|
| Up to Rs 50 million | 4.5% | 7.5% | 11.5% |
| Rs 50m to Rs 100 million | 5.0% | 8.5% | 11.5% |
| Above Rs 100 million | 5.5% | 9.5% | 11.5% |
Motor vehicle registration, section 231B
Advance tax on the value of the vehicle:
| Engine capacity | Filer | Non-filer |
|---|---|---|
| Up to 850 cc | 0.5% | 1.5% |
| 851 to 1000 cc | 1.0% | 3.0% |
| 1001 to 1300 cc | 1.5% | 4.5% |
| 1301 to 1600 cc | 2.0% | 6.0% |
| 1601 to 1800 cc | 3.0% | 9.0% |
| 1801 to 2000 cc | 5.0% | 15.0% |
| 2001 to 2500 cc | 7.0% | 21.0% |
| 2501 to 3000 cc | 9.0% | 27.0% |
The pattern is consistent: the non-filer rate is three times the filer rate across every engine band.
Banking, dividends and other deductions
| Transaction | Filer | Non-filer |
|---|---|---|
| Profit on a bank account or deposit (s.151) | 20% | 40% |
| Profit on debt, other cases (s.151) | 15% | 30% |
| Dividend, general rate (s.150) | 15% | 30% |
| Dividend from IPPs (s.150) | 7.5% | 15% |
| Mutual funds deriving 50% or more from profit on debt | 25% | 50% |
| Amount remitted abroad via credit, debit or prepaid card (s.236Y) | 5% | 10% |
| Bonus shares issued by companies (s.236Z) | 10% | 20% |
What this adds up to
Across almost every category the non-filer rate is double or triple the filer rate, and on property purchase it reaches seven times. If you hold a bank balance, own a vehicle, buy property or invest, filing usually pays for itself many times over in a single transaction.
Filing does not automatically mean paying more tax. For most salaried people, tax has already been deducted by their employer through the year. Filing is the act of declaring it properly and getting onto the list. In some cases filing is how people recover tax that was over-deducted.
Where to start
First check whether you are already on the list. If you are not registered at all, start with NTN registration. If you are registered but have not filed, filing is the step you need.
Sources
- FBR Withholding Income Tax Rate Card, updated to 30 June 2025 as per Finance Act 2025 (sections 150, 151, 231B, 236C, 236K, 236Y, 236Z) — https://download1.fbr.gov.pk/Docs/20258181281745641WHT-RateCard.pdf
- FBR, Income Tax Ordinance 2001 (as amended) — https://www.fbr.gov.pk/categ/income-tax-ordinance/326
Figures on this page are for Tax Year 2026 (1 July 2025 to 30 June 2026), as set by the Finance Act 2025. Rates change with each Finance Act. The Income Tax Ordinance 2001 as amended is the authoritative source in case of any conflict.