Almost every Pakistani has heard that filers pay less tax than non-filers. What very few people have seen is the actual arithmetic — how many rupees the difference comes to on a property purchase, a car registration, or a year of ordinary banking.
The gap is far wider than most expect. On a property purchase a non-filer pays more than eight times what a filer pays. On a Rs 100 million property the difference alone is over Rs 13 million, which is more than most people earn in a decade.
This guide sets out every filer and non-filer rate for tax year 2027, converts them into real rupee figures, and includes a calculator that shows what remaining a non-filer is costing you each year.
Quick answer: A filer is anyone whose name appears on the FBR Active Taxpayer List (ATL) because they filed their last income tax return. A non-filer has not. The Tenth Schedule to the Income Tax Ordinance increases withholding tax by 100% for non-filers, and on property the gap is far larger. For tax year 2027 a filer pays 1.25% advance tax on a property purchase against 10.5% to 18.5% for a non-filer, 20% on bank profit against 40%, and one third the rate on vehicle registration. Several charges — cash withdrawal, phone bills, electricity over Rs 25,000 — apply only to non-filers.
Use the cost calculator below to see your own annual figure, or let Filing.pk make you a filer.
A filer is a person or business listed on the FBR's Active Taxpayer List. You get onto that list by filing your annual income tax return — nothing more. Filer status is not about how much tax you pay or how much you earn. Someone earning below the taxable threshold and owing zero tax can still be a filer, simply by submitting a return.
This is the point most people miss. Being a non-filer is not a tax bracket you fall into because you earn too little. It is a penalty category you stay in because you did not file a form.
Most articles compare only filers and non-filers. Since the Finance Act 2024 there is a third category that catches a great many people: the late filer. If you are on the ATL but filed after the due date, and did so in any of the last three years, you pay a middle rate that is well above the filer rate.
| Status | What it means |
|---|---|
| Filer | On the ATL, returns filed on or before the due date. Lowest rates. |
| Late filer | On the ATL, but filed after the due date in the last three years. Middle rates. |
| Non-filer | Not on the ATL at all. Highest rates, plus charges filers never pay. |
The practical lesson: filing on time matters, not just filing. Miss the 30 September deadline and you can end up paying the middle rate on a property deal even though you did eventually file.
Advance tax on property is collected from the buyer under section 236K and from the seller under section 236C. This is where non-filer status becomes genuinely expensive.
| Property purchase (236K) | Filer | Non-filer | You pay extra |
|---|---|---|---|
| Rs 5 million | Rs 62,500 | Rs 525,000 | Rs 462,500 |
| Rs 10 million | Rs 125,000 | Rs 1,050,000 | Rs 925,000 |
| Rs 25 million | Rs 312,500 | Rs 2,625,000 | Rs 2,312,500 |
| Rs 100 million | Rs 1,250,000 | Rs 14,500,000 | Rs 13,250,000 |
Rates: filer 1.25% flat. Non-filer 10.5% up to Rs 50 million, 14.5% from Rs 50 to 100 million, 18.5% above Rs 100 million. On a typical Rs 10 million house, the extra Rs 925,000 a non-filer pays is roughly 377 times the cost of having a salaried return filed professionally.
| Property sale (236C) | Filer (2.75%) | Non-filer (11.5%) | You pay extra |
|---|---|---|---|
| Rs 5 million | Rs 137,500 | Rs 575,000 | Rs 437,500 |
| Rs 10 million | Rs 275,000 | Rs 1,150,000 | Rs 875,000 |
| Rs 25 million | Rs 687,500 | Rs 2,875,000 | Rs 2,187,500 |
Enter your typical yearly activity below. The calculator applies the tax year 2027 filer and non-filer rates and shows the difference — the amount you are paying purely for not being on the ATL.
Estimate based on tax year 2027 withholding rates. Property and vehicle taxes are one-off per transaction; banking and utility amounts are annual. The vehicle figure assumes the 1301–1600cc band (2% filer / 6% non-filer) — see the table below for other engine sizes. Actual liability depends on your circumstances.
Advance tax on vehicle registration under section 231B is exactly three times the filer rate across every engine band.
| Engine capacity | Filer | Non-filer | Example extra |
|---|---|---|---|
| 1001 – 1300cc | 1.5% | 4.5% | Rs 90,000 on a Rs 3m car |
| 1301 – 1600cc | 2% | 6% | Rs 200,000 on a Rs 5m car |
| 1601 – 1800cc | 3% | 9% | Rs 480,000 on a Rs 8m car |
| 2001 – 2500cc | 7% | 21% | Three times the tax |
| Above 3000cc | 12% | 36% | Three times the tax |
Vehicle leasing under 231B(1A) is charged at 12% for non-filers and nothing at all for filers. Annual token tax and ownership transfer fees are also doubled for non-filers.
Some withholding taxes are not merely higher for non-filers — a filer pays nothing at all. These are the quiet, recurring costs that add up without anyone noticing.
| Charge | Filer | Non-filer |
|---|---|---|
| Cash withdrawal over Rs 50,000 a day (231AB) | Nil | 0.8% |
| Telephone and internet bills (236) | Nil | 15% |
| Domestic electricity bill over Rs 25,000 (235) | Nil | 7.5% |
| Vehicle leasing (231B(1A)) | Nil | 12% |
| Transaction | Filer | Non-filer |
|---|---|---|
| Profit on bank deposits (151) | 20% | 40% |
| Cash dividend (150) | 15% | 30% |
| Mutual fund — money market | 25% | 50% |
| Rent paid to a company (155) | 15% | 30% |
| Commission (233) | 12% | 24% |
| Services (153) | 14% | 28% |
| Prize bond winnings (156) | 15% | 30% |
| Raffle or lottery prize (156) | 20% | 40% |
The full breakdown across every section is in our withholding tax rate card for 2026-27, which also includes the FBR payment codes.
Consider a middle-class household that buys a Rs 10 million house, registers a Rs 3 million 1300cc car, withdraws Rs 200,000 cash a month, earns Rs 150,000 of bank profit, and pays Rs 30,000 electricity and Rs 5,000 phone bills monthly:
| Item | Extra cost as a non-filer |
|---|---|
| Property purchase (Rs 10m) | Rs 925,000 |
| Vehicle 1300cc (Rs 3m) | Rs 90,000 |
| Bank profit (Rs 150,000) | Rs 30,000 |
| Electricity (Rs 30,000/month) | Rs 27,000 |
| Cash withdrawals (Rs 200,000/month) | Rs 19,200 |
| Phone and internet (Rs 5,000/month) | Rs 9,000 |
| Total | Rs 1,100,200 |
Over Rs 1.1 million in a single year, paid entirely because a return was never filed. Having that return prepared professionally costs a small fraction of one line in this table.
The process is short. Register on the FBR IRIS portal using your CNIC, which also serves as your NTN, then file your annual income tax return along with a wealth statement. Once FBR processes it, your name appears on the ATL, usually within about a week.
You can check your current filer status by CNIC in a minute, follow our step-by-step filing guide, or work out your liability first with the salary tax calculator. Overseas Pakistanis should read our overseas filing guide, which covers the NICOP route.
Filing.pk registers you with the FBR and files your return correctly the first time, entirely online, at prices up to 30% below other portals. Given what non-filer status costs on a single property or vehicle transaction, it is one of the highest-return pieces of paperwork you will ever complete.
A filer is on the FBR Active Taxpayer List because they filed their last income tax return; a non-filer is not. Non-filers pay double the standard withholding tax under the Tenth Schedule, far more on property, and several charges such as cash withdrawal and phone bill tax that filers do not pay at all.
On a purchase, a filer pays 1.25% while a non-filer pays 10.5% up to Rs 50 million, 14.5% up to Rs 100 million, and 18.5% above that. On a Rs 10 million property, that is Rs 125,000 against Rs 1,050,000 — a difference of Rs 925,000.
A late filer is on the ATL but filed after the due date in any of the last three years. They pay a middle rate — higher than a filer, lower than a non-filer. On property purchases up to Rs 50 million the late filer rate is 4.5% against 1.25% for an on-time filer.
No. Filer status depends only on having filed a return, not on your income. Someone earning below Rs 600,000 a year and owing zero tax can still file and appear on the ATL, gaining the lower withholding rates.
Cash withdrawal tax of 0.8% on withdrawals over Rs 50,000 a day, 15% on telephone and internet bills, 7.5% on domestic electricity bills above Rs 25,000, and 12% on vehicle leasing. Filers pay nothing on any of these.
No. Adjustable withholding tax can only be offset or reclaimed through a filed return. Any excess deducted from a non-filer during the year is lost permanently.
Registration on IRIS takes under an hour if your CNIC is linked with NADRA. After you file your return, FBR updates the Active Taxpayer List weekly, so you normally appear within about seven days.
You must pay a surcharge to be restored to the ATL, and you may be treated as a late filer on transactions, paying the middle rate rather than the filer rate. Filing on time is what secures the lowest rates.
Rates shown apply to tax year 2027 (1 July 2026 to 30 June 2027) under the Income Tax Ordinance 2001 as amended by the Finance Act 2026. Figures are illustrative estimates. This is general information, not tax advice. Please verify current rates on fbr.gov.pk or contact us about your own situation.