Filer vs Non-Filer Tax Rates in Pakistan 2026-27: Every Extra Charge (Full List)
Filer vs non-filer tax rates in Pakistan 2026-27: bank profit 20% or 40%, property 2.75% or 11.5%, prize bonds, cars, bills and cash withdrawal. Every line.
In 2026-27 a non-filer in Pakistan pays 40% tax on bank profit instead of 20%, 11.5% instead of 2.75% when selling property, 30% instead of 15% on prize bond wins and dividends, plus 0.8% on cash withdrawals and 7.5% on a home electricity bill of Rs 25,000 or more.
A "filer" here means a person on FBR's Active Taxpayers List (ATL). Everyone else pays the non-ATL rate. We went through FBR's withholding tax rate card for tax year 2027, updated to the Finance Act 2026, on 28 October 2026 and pulled out every line an ordinary person meets: savings, property, cars, bills, shares and prizes.
Non-filers pay double on bank profit, dividends and prizes
On money you earn from savings and investments, the non-filer rate is exactly twice the filer rate. Bank profit is taxed at 20% for filers and 40% for non-filers. Dividends from most companies are 15% and 30%. A prize bond win is 15% and 30%, and a lottery or raffle prize 20% and 40%.
| What you receive | Section | Filer | Non-filer |
|---|---|---|---|
| Profit on a bank account or deposit | 151 | 20% | 40% |
| Dividend, most companies and REITs | 150 | 15% | 30% |
| Dividend from an IPP | 150 | 7.5% | 15% |
| Dividend from a mostly debt mutual fund | 150 | 25% | 50% |
| Prize bond or crossword prize | 156 | 15% | 30% |
| Raffle, lottery, quiz or sales promotion prize | 156 | 20% | 40% |
| Bonus shares received | 236Z | 10% | 20% |
| Gain on certain debt securities | 151A | 20% | 40% |
| Life insurance payout within one year | 151B | 15% | 30% |
| Life insurance payout after one year, before four | 151B | 10% | 20% |
Rs 2,000,000 in a savings account at 10% earns Rs 200,000 a year. A filer loses Rs 40,000 of that to tax, a non-filer Rs 80,000. The extra Rs 40,000 is more than the Rs 25,000 surcharge a late filer pays to rejoin the list.
Property is where non-filers pay the most
When you sell property, the filer rate is 2.75% of the price and the non-filer rate 11.5%, under section 236C. When you buy, the filer pays 1.25% of the fair market value, while a non-filer pays 10.5% up to Rs 50 million, 14.5% from Rs 50 million to Rs 100 million and 18.5% above that, under section 236K.
| Property deal | Filer | Non-filer |
|---|---|---|
| Selling, any value (236C) | 2.75% | 11.5% |
| Buying, up to Rs 50 million (236K) | 1.25% | 10.5% |
| Buying, Rs 50 million to Rs 100 million | 1.25% | 14.5% |
| Buying, above Rs 100 million | 1.25% | 18.5% |
| Immovable property sold by auction (236A) | 5% | 10% |
On a Rs 20 million house, the seller pays Rs 550,000 as a filer or Rs 2,300,000 as a non-filer. The buyer pays Rs 250,000 or Rs 2,100,000. Between them the non-filer route costs Rs 3.6 million more on one deal. The Finance Act 2026 property tax changes explain how these rates were set.
Cars, cash and bills cost a non-filer more every month
A non-filer pays three times a filer's advance tax when registering or transferring a car, and double the income tax with the yearly token tax. Cash withdrawals carry 0.8% for non-filers only. A home electricity bill of Rs 25,000 or more carries 7.5% advance tax for a non-filer and nothing for a filer.
| Everyday charge | Section | Filer | Non-filer |
|---|---|---|---|
| New car registration | 231B | 0.5% to 12% of value | 1.5% to 36% of value |
| Income tax with car token tax, yearly | 234 | Rs 800 to Rs 10,000 | Rs 1,600 to Rs 20,000 |
| Cash withdrawal from a bank | 231AB | Nil | 0.8% |
| Home electricity bill of Rs 25,000 or more | 235 | Nil | 7.5% |
| Card payments abroad | 236Y | 0.5% | 1% |
| Bill for a function or gathering | 236CB | 10% | 20% |
| Mobile, internet and prepaid cards | 236 | 15% | 15% |
The car tax table for filers and non-filers gives every engine band. Mobile and internet tax is the one line where filers and non-filers pay the same 15%.
Creators and freelancers face the same split
Money a Pakistani content creator receives from social media platforms is taxed at 5% for a filer and 10% for a non-filer under section 154B. Payments for IT services under section 153 are 4% and 8%. A doctor, lawyer or independent developer paid for professional services faces 15% and 30%.
IT exporters registered with the Pakistan Software Export Board pay 0.25% on export proceeds under section 154A, and the card lists no separate non-filer rate there. The full list for businesses is in the FBR withholding tax rate card for 2026-27.
Four lines show no non-filer column
The card leaves the non-filer column empty for salary, pension, rent paid to an individual and export proceeds. For salary and pension the same slabs apply to everyone in the card, with salary tax starting above Rs 600,000 a year. Rent paid to an individual follows slabs from nil to 25% above Rs 2 million.
We do not read an empty cell as "no extra tax". The card points to the Tenth Schedule for many of these lines, and that schedule can change the rate for people not on the list. If your case is one of these, ask the tax office or an adviser before relying on the filer rate.
How to move from non-filer to filer
You become a filer by filing an income tax return. Your name then appears on the Active Taxpayers List, which FBR updates regularly; its page showed an update dated 28 October 2026. The steps below are the short version, and the return deadline for tax year 2026 is 31 October 2026.
- Register on FBR's IRIS portal with your CNIC if you have not already.
- File your return for tax year 2026, with a wealth statement, by 31 October 2026.
- If you file after the deadline, pay the Rs 25,000 surcharge to be added to the ATL.
- Check your status by SMS or on FBR's website after FBR next updates the list.
- Show your ATL status to your bank and the Excise office so they apply filer rates.
You can check your filer status with one SMS. If you miss 31 October, the late filing penalty works out at Rs 1,000 a day or more, but filing late still ends the non-filer rates.
Common questions
What is the tax on bank profit for a non-filer in 2026-27?
40%, against 20% for a filer, under section 151.
How much tax does a non-filer pay on selling property?
11.5% of the sale price under section 236C, against 2.75% for a filer.
Do non-filers pay more tax on mobile balance?
No. The card lists 15% under section 236 for everyone.
Is there tax on cash withdrawal for filers?
No. The 0.8% under section 231AB applies only to people not on the Active Taxpayers List.
What is the prize bond tax for a non-filer?
30% of the prize, against 15% for a filer, under section 156.
How long does it take to become a filer?
Your name joins the ATL when FBR next updates the list after you file. Late filers also need to pay the Rs 25,000 surcharge.
How we verified this
What we checked, where we read it, and what we could not confirm.
We read the FBR Withholding Tax Rate Card for tax year 2027 in Excel and PDF, updated to 30 June 2026, on 28 October 2026, and FBR's Active Taxpayer List page, which showed an update dated 28 October 2026. The examples are our arithmetic. We could not confirm the non-filer treatment of salary, pension and individual rent, where the card's non-ATL cell is empty.
About the author
Tax, Bills and Technology Writer
Ali Akhtar is a young and curious voice here at Pakistan Era. He is currently pursuing his A-Levels and has a growing interest in Pakistan’s changing industrial landscape and educational trends. Ali likes to write in a way that helps him explain and explore the world around him. His writing reflects the perspective of the new generation navigating the evolving trends of Pakistan where technology, youth innovation, and shifting opportunities are reshaping the country’s future.
