Filer vs Non-Filer Tax Calculator Pakistan 2026-27: See Your Extra Tax
This free filer vs non filer tax calculator shows how much extra tax you pay as a non-filer on your own bank profit, National Savings, dividends, cash withdrawals, car registration and property deals. Rates are from FBR’s withholding tax card for tax year 2027 (1 July 2026 to 30 June 2027).
It also shows whether filing late and paying the Rs 25,000 ATL surcharge is still worth it.
Rates checked on 8 November 2026 · FBR WHT Rate Card TY2027 (Finance Act 2026)1. Savings and investment income (per year)
Enter the yearly profit you receive, not the amount you deposited. Leave blank what does not apply.
2. Cash withdrawals (per year)
Non-filers pay 0.8% when cash withdrawn in one day is more than Rs 50,000. Add up only those days.
3. Car (optional)
4. Property (optional)
Use the FBR / DC value of the property, which tax is charged on.
Your Filer vs Non Filer Tax Calculator Breakdown
| Item | Rate (filer / non-filer) | Filer pays | Non-filer pays | Extra |
|---|---|---|---|---|
| Enter at least one amount above to see your comparison. | ||||
Filer vs Non-Filer Tax Rates 2026-27 (Tax Year 2027)
These are the withholding tax rates from FBR’s official rate card, updated for the Finance Act 2026. A non-filer is anyone not on the Active Taxpayers List.
| Transaction | Section | Filer (ATL) | Non-filer |
|---|---|---|---|
| Profit on bank deposits and savings accounts | 151 | 20% | 40% |
| Profit on National Savings, T-bills, other debt | 151 | 15% | 30% |
| Dividends (shares, REITs, equity funds) | 150 | 15% | 30% |
| Dividends from funds earning 50%+ from profit on debt | 150 | 25% | 50% |
| Cash withdrawal above Rs 50,000 in a day | 231AB | Nil | 0.8% |
| Property purchase (any value) | 236K | 1.25% | 10.5% / 14.5% / 18.5% |
| Property sale (any value) | 236C | 2.75% | 11.5% |
| New car registration | 231B | 0.5% to 12% | 3 times the filer rate |
Car registration and transfer tax by engine size
| Engine | New car: filer | New car: non-filer | Transfer: filer | Transfer: non-filer |
|---|---|---|---|---|
| Up to 850cc | 0.5% | 1.5% | Nil | Nil |
| 851-1000cc | 1% | 3% | Rs 5,000 | Rs 15,000 |
| 1001-1300cc | 1.5% | 4.5% | Rs 7,500 | Rs 22,500 |
| 1301-1600cc | 2% | 6% | Rs 12,500 | Rs 37,500 |
| 1601-1800cc | 3% | 9% | Rs 18,750 | Rs 56,250 |
| 1801-2000cc | 5% | 15% | Rs 25,000 | Rs 75,000 |
| 2001-2500cc | 7% | 21% | Rs 37,500 | Rs 1,12,500 |
| 2501-3000cc | 9% | 27% | Rs 50,000 | Rs 1,50,000 |
| Above 3000cc | 12% | 36% | Rs 62,500 | Rs 1,87,500 |
New car rates are a percentage of the car’s value (section 231B(1)). Transfer amounts are fixed (section 231B(2)) and are reduced by 10% for each year after the car was first registered.
Property tax: filer vs non-filer
| Property value | Buyer, filer (236K) | Buyer, non-filer | Seller, filer (236C) | Seller, non-filer |
|---|---|---|---|---|
| Up to Rs 5 crore | 1.25% | 10.5% | 2.75% | 11.5% |
| Rs 5 crore to Rs 10 crore | 1.25% | 14.5% | 2.75% | 11.5% |
| Above Rs 10 crore | 1.25% | 18.5% | 2.75% | 11.5% |
Worked Example: One Family, One Year
Bank profit Rs 2,00,000, National Savings profit Rs 1,50,000, dividends Rs 50,000, Rs 20 lakh cash withdrawn on big days, a new 1300cc car worth Rs 45 lakh and a Rs 1.5 crore house purchase.
| Item | Filer | Non-filer | Extra |
|---|---|---|---|
| Bank profit Rs 2,00,000 | Rs 40,000 | Rs 80,000 | Rs 40,000 |
| National Savings profit Rs 1,50,000 | Rs 22,500 | Rs 45,000 | Rs 22,500 |
| Dividends Rs 50,000 | Rs 7,500 | Rs 15,000 | Rs 7,500 |
| Cash withdrawal Rs 20,00,000 | Rs 0 | Rs 16,000 | Rs 16,000 |
| 1300cc car Rs 45,00,000 | Rs 67,500 | Rs 2,02,500 | Rs 1,35,000 |
| House purchase Rs 1,50,00,000 | Rs 1,87,500 | Rs 15,75,000 | Rs 13,87,500 |
| Total | Rs 3,25,000 | Rs 19,33,500 | Rs 16,08,500 |
The non-filer pays Rs 16,08,500 more. Even after a Rs 25,000 late-filing ATL surcharge, filing saves Rs 15,83,500. Tap “Try an example” in the filer vs non filer tax calculator to load these numbers.
How the Filer vs Non Filer Tax Calculator Works
- For each amount you enter, it applies the filer (ATL) rate and the non-filer rate from FBR’s tax year 2027 withholding card.
- Bank profit, National Savings profit and dividends: amount × rate (for example Rs 1,00,000 × 20% = Rs 20,000 for a filer, × 40% = Rs 40,000 for a non-filer).
- Cash withdrawal: only non-filers pay 0.8% on withdrawals above Rs 50,000 in a day.
- New car: car value × engine-size rate. Used car transfer: fixed amount for the engine size (before the 10% yearly reduction).
- Property purchase: filers pay 1.25% of value. Non-filers pay 10.5%, 14.5% or 18.5% of the full value, depending on the value band. Property sale: 2.75% vs 11.5%.
- It adds everything and shows the difference, then compares it with the Rs 25,000 ATL surcharge an individual pays to get back on the list after a late return.
Key Facts (November 2026)
Filer and ATL Guides
Frequently Asked Questions
How much extra tax does a non-filer pay on bank profit?
Banks deduct 40% from a non-filer’s profit and 20% from a filer’s. On Rs 1,00,000 of yearly profit, a non-filer loses Rs 40,000 and a filer Rs 20,000, so Rs 20,000 more.
What is the tax on National Savings profit for non-filers in 2026-27?
National Savings (CDNS) deducts 30% from non-filers and 15% from filers on profit from schemes such as Regular Income, Special Savings and Short Term certificates.
Do filers pay tax on cash withdrawal?
No. Under section 231AB, only people not on the Active Taxpayers List pay 0.8% when their cash withdrawals in a day exceed Rs 50,000.
How much tax does a non-filer pay on buying a house?
A non-filer pays 10.5% of the property value up to Rs 5 crore, 14.5% from Rs 5 to 10 crore and 18.5% above Rs 10 crore. A filer pays 1.25% at any value.
Is it worth filing late and paying the Rs 25,000 ATL surcharge?
If your extra non-filer tax for the year is more than Rs 25,000, yes. Use the filer vs non filer tax calculator above: it shows your saving after the surcharge.
Who counts as a filer?
A filer is a person whose name is on FBR’s Active Taxpayers List (ATL) on the date the tax is deducted. Having an NTN is not enough; you must file your return on time or pay the surcharge to be included.
Are these rates final?
They are from FBR’s withholding tax rate card for tax year 2027, updated up to 30 June 2026 under the Finance Act 2026. The Income Tax Ordinance prevails if there is any difference. Rates can change by later laws or SROs.
Sources
- FBR Withholding Tax Rate Card, Tax Year 2027
- FBR: Check Active Taxpayer Status
- Business Recorder: ATL surcharge raised to Rs 25,000 (Finance Act 2026)
This calculator is for information only and is not financial or tax advice. Tax shown is withholding tax; your final tax liability in the return may differ.