Enter what you earned, bought or paid in the year to see what a non filer pays extra.
Short answer: A non filer in Pakistan pays more tax on almost everything that has withholding tax: usually double on bank profit, dividends and the vehicle token, three times on cars, and up to 18.5% instead of 1.25% when buying property. For 2026-27 there are only two groups, people on FBR’s Active Taxpayers List (ATL) and people who are not, because the Finance Act 2026 removed the late filer category. Enter what you earned, bought or paid this year and the calculator shows the difference item by item.
Key takeaways
- Being on the ATL halves most withholding taxes: bank profit 20% instead of 40%, National Savings and dividends 15% instead of 30%.
- Cars cost a non filer three times the filer tax, and buying property costs 10.5% to 18.5% instead of 1.25%.
- Non filers pay 0.8% on cash withdrawals when a day’s total passes Rs 50,000, and 7.5% on home electricity bills of Rs 25,000 or more.
- Filing late now costs an individual a Rs 25,000 ATL surcharge (Finance Act 2026), unless you give the 6 month no property undertaking.
- Salary tax, mobile and internet tax, and the 0.25% or 1% freelancer export tax are the same for filers and non filers.
How to use the filer vs non filer calculator
Open the groups that apply to you, such as Savings and income, Property or Car, and fill only those boxes. Leave everything else empty. The result shows the tax you would pay as a filer and as a non filer for each item, the total extra tax, and what it costs to get on the ATL now. A worked example: with Rs 100,000 of bank profit, a 3 year old 1300cc car, Rs 600,000 of large cash withdrawals and a USD 400 phone registered on CNIC, a filer pays PKR 27,500 and a non filer PKR 59,800, so being a non filer costs PKR 32,300 extra in one year.
Filer vs non filer tax rates 2026-27
| What you do | Filer (on ATL) | Non filer |
|---|---|---|
| Bank profit | 20% | 40% |
| National Savings profit | 15% | 30% |
| Dividends (general) | 15% | 30% |
| Prize bond prize | 15% | 30% |
| YouTube and social media income | 5% | 10% |
| Selling property (236C) | 2.75% | 11.5% |
| Card payments abroad | 0.5% | 1% |
| Cash withdrawals above Rs 50,000 a day | 0% | 0.8% |
| Leased or bank financed car | 0% | 4% |
| Home electricity bills of Rs 25,000 or more | 0% | 7.5% |
| Buying property (236K) | 1.25% | 10.5% up to Rs 5 crore, 14.5% up to Rs 10 crore, 18.5% above |
| New car (231B) | 0.5% to 12% of value by engine size | 3 times the filer amount |
| Used car transfer, own money registration | Fixed amount by engine size | 3 times the filer amount |
| Yearly token (234) | Rs 800 to Rs 10,000 by engine size | Double |
| PTA phone on CNIC | By phone value band | Double |
Rates are from the Income Tax Ordinance as amended up to 30 June 2026 and FBR’s withholding rate card for tax year 2027, read on 12 November 2026.
Where filers and non filers pay the same
Salary tax uses the same slabs for everyone. Tax on mobile, landline and internet bills and on prepaid loads is the same for filers and non filers. Freelancers and IT exporters pay 0.25% with PSEB registration or 1% without it, whatever their ATL status. Use the salary tax calculator and the freelancer tax calculator for those.
What it costs to become a filer
Registering on IRIS and filing your return online have no FBR fee listed on FBR’s registration page. A tax practitioner’s fee, if you use one, is a private cost. If you file after the due date, the Finance Act 2026 raised the ATL surcharge for an individual to Rs 25,000 (from Rs 1,000). Under the new section 182A(3), an individual can avoid that surcharge by filing Form ATL-U on IRIS, an undertaking not to buy property for six months from the IRIS acknowledgement date (SRO 2097, 10 Nov 2026). Buying property in that period cancels the waiver from the purchase date. FBR’s own ATL help page still shows the old Rs 1,000 figure.
- Register on IRIS (iris.fbr.gov.pk) with ‘Registration for Unregistered Person’: CNIC, a mobile number in your name, an email address. Your CNIC is your NTN.
- File the income tax return with the wealth statement for the last tax year (tax year 2026 for income from July 2025 to June 2026).
- Pay any tax due shown in the return.
- If the return is filed after the due date, pay the ATL surcharge (or file the s.182A(3) undertaking, Form ATL-U, on IRIS) to be put on the ATL.
Section 114C, which would stop people who are not “eligible” from buying a car above Rs 70 lakh, property above Rs 10 crore or securities above Rs 5 crore, is law but not in force: the government has not notified a start date, and the cabinet rejected activating it in July 2026. The calculator shows it only as a warning.
Frequently asked questions
What is the difference between a filer and a non filer in Pakistan?
A filer is a person on FBR’s Active Taxpayers List, which means they filed their income tax return on time or paid the surcharge. A non filer is anyone not on that list. Non filers pay higher withholding tax on bank profit, cars, property, cash withdrawals and more.
Is there still a late filer category in 2026-27?
No. The Finance Act 2026 omitted the late filer rule, so for tax year 2027 you are either on the ATL or not.
How much extra does a non filer pay on bank profit?
40% instead of 20%. On Rs 100,000 of profit, a non filer loses Rs 40,000 and a filer Rs 20,000.
Do non filers pay tax on cash withdrawals?
Yes. Section 231AB charges 0.8% on cash withdrawals by a person not on the ATL when the day’s withdrawals from all banks pass Rs 50,000.
How much does it cost to become a filer late?
For an individual, the ATL surcharge is Rs 25,000 after the Finance Act 2026, or nothing if you file the six month no property undertaking under section 182A(3), Form ATL-U on IRIS.
Is the filer vs non filer calculator exact?
It applies the official rates to the amounts you enter. Your bank, the excise office or FBR may calculate on a slightly different base, so treat the result as an estimate.
All figures are estimates from public law texts read on 12 November 2026. The tax your bank, excise office or FBR actually deducts or assesses is final.
Related: business income tax calculator, property tax calculator, vehicle token tax calculator and PTA tax calculator.