Filer vs Non Filer in Pakistan 2026-27: Every Difference in Rupees

Last updated: 8 November 2026 by Ahmed.

Filer vs non filer 2026 guide by The Invest Pakistan

Filer vs non filer in Pakistan comes down to one list: FBR’s Active Taxpayers List (ATL). If your name is on it, you are a filer and pay the normal withholding tax. If it is not, you are a non-filer and pay up to three times more, and in property deals almost nine times more. This guide shows every filer vs non filer difference for 2026-27 (tax year 2027), with real rupee examples.

Want your own numbers? Use our free Filer vs Non-Filer Tax Calculator. Enter your bank profit, car or property price and it shows the extra tax in seconds.

What Is a Filer and a Non-Filer?

A filer is a person whose name appears on the Active Taxpayers List on the day tax is deducted. You get on the list by filing your income tax return by the deadline (31 October 2026 for tax year 2026, after two extensions), or by filing late and paying the ATL surcharge.

A non-filer is anyone not on the list. This includes people who have an NTN but did not file, and people who filed after the deadline but did not pay the surcharge. Having an NTN alone does not make you a filer.

Filer vs Non Filer Tax Rates 2026-27 (Full Table)

These rates come from FBR’s official withholding tax rate card for tax year 2027, updated under the Finance Act 2026.

TransactionSectionFilerNon-filer
Profit on bank deposits15120%40%
Profit on National Savings, T-bills15115%30%
Dividends (shares, equity funds, REITs)15015%30%
Dividends from debt / money market funds15025%50%
Cash withdrawal above Rs 50,000 a day231ABNil0.8%
Property purchase236K1.25%10.5% to 18.5%
Property sale236C2.75%11.5%
New car registration231B0.5% to 12%1.5% to 36%
Used car transfer231BNil to Rs 62,500Nil to Rs 1,87,500

Filer vs Non Filer on Bank Profit

Banks deduct 20% from a filer’s profit and 40% from a non-filer’s. At the SBP minimum savings rate of 10.5% (from 1 November 2026), here is what you keep each year:

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DepositYearly profitFiler keepsNon-filer keepsNon-filer loses extra
Rs 1,00,000Rs 10,500Rs 8,400Rs 6,300Rs 2,100
Rs 5,00,000Rs 52,500Rs 42,000Rs 31,500Rs 10,500
Rs 10,00,000Rs 1,05,000Rs 84,000Rs 63,000Rs 21,000
Rs 25,00,000Rs 2,62,500Rs 2,10,000Rs 1,57,500Rs 52,500
Rs 50,00,000Rs 5,25,000Rs 4,20,000Rs 3,15,000Rs 1,05,000
Rs 1,00,00,000Rs 10,50,000Rs 8,40,000Rs 6,30,000Rs 2,10,000

National Savings works the same way but at 15% vs 30%. On Rs 1,50,000 of yearly National Savings profit, a filer pays Rs 22,500 and a non-filer Rs 45,000. Check your exact profit with our Bank Profit Calculator.

Filer vs Non Filer on Property

Property is where the gap is biggest. A filer buyer pays a flat 1.25%. A non-filer buyer pays 10.5% up to Rs 5 crore, 14.5% from Rs 5 to 10 crore and 18.5% above Rs 10 crore, charged on the full value. Sellers pay 2.75% as filers and 11.5% as non-filers.

Property valueBuyer: filerBuyer: non-filerSeller: filerSeller: non-filer
Rs 1 croreRs 1,25,000Rs 10,50,000Rs 2,75,000Rs 11,50,000
Rs 3 croreRs 3,75,000Rs 31,50,000Rs 8,25,000Rs 34,50,000
Rs 7.5 croreRs 9,37,500Rs 1,08,75,000Rs 20,62,500Rs 86,25,000
Rs 15 croreRs 18,75,000Rs 2,77,50,000Rs 41,25,000Rs 1,72,50,000

Filer vs Non Filer on Cars

When you register a new car, tax is a percentage of its value by engine size. Non-filers pay three times the filer rate.

Car (example price)FilerNon-filerExtra
Up to 850cc, Rs 28 lakhRs 14,000Rs 42,000Rs 28,000
1000cc, Rs 36 lakhRs 36,000Rs 1,08,000Rs 72,000
1300cc, Rs 45 lakhRs 67,500Rs 2,02,500Rs 1,35,000
1800cc, Rs 90 lakhRs 2,70,000Rs 8,10,000Rs 5,40,000

On a used car transfer, the tax is a fixed amount, for example Rs 7,500 for a filer and Rs 22,500 for a non-filer on a 1001-1300cc car. Planning a car on installments? See our Car Loan Calculator.

See also  Motor Vehicle Tax in Pakistan 2026-27: Section 234 Rates With Token Tax

Cash Withdrawal and Other Differences

  • Cash withdrawal: non-filers pay 0.8% when cash withdrawals in a day exceed Rs 50,000. Withdrawing Rs 20 lakh this way in a year costs Rs 16,000. Filers pay nothing.
  • Dividends: 15% vs 30% on shares and most funds; 25% vs 50% on debt and money market fund dividends.
  • Late filers: if you file after the deadline you stay off the ATL, and are taxed as a non-filer, until you pay the ATL surcharge of Rs 25,000 (individuals). See ATL Surcharge 2026.

Worked Example: Is Becoming a Filer Worth It?

Take a family with Rs 2,00,000 bank profit, Rs 1,50,000 National Savings profit, Rs 50,000 dividends, Rs 20 lakh cash withdrawn on large days, a new 1300cc car (Rs 45 lakh) and a Rs 1.5 crore house purchase in one year.

FilerNon-filer
Total taxRs 3,25,000Rs 19,33,500
Extra paid by non-filerRs 16,08,500

Even a family with only Rs 5 lakh in the bank loses an extra Rs 10,500 a year as a non-filer. For most people, filing a simple return costs far less than the extra tax.

How to Become a Filer

  1. Register on FBR’s IRIS portal with your CNIC to get an NTN.
  2. File your income tax return (and wealth statement) for the tax year.
  3. Check that your name appears on the ATL. Here is how to check ATL status.
  4. If you filed late, pay the ATL surcharge so you are added back.

Need help? The Invest Pakistan can do this for you through our NTN registration and ATL registration services.

FAQs

How much tax does a non-filer pay on bank profit in 2026-27?

40% of the profit, against 20% for a filer. On Rs 1,05,000 of yearly profit, a non-filer pays Rs 42,000 and a filer Rs 21,000.

Is having an NTN enough to be a filer?

No. You must also file your return on time (or pay the ATL surcharge after a late return) so your name appears on the Active Taxpayers List.

Do non-filers pay tax on cash withdrawal?

Yes. Non-filers pay 0.8% when cash withdrawals in a day are more than Rs 50,000. Filers pay no withholding tax on cash withdrawal.

Can a non-filer buy property in Pakistan?

Yes, but at 10.5% to 18.5% withholding tax on the property value, compared with 1.25% for a filer.

Related Guides

Sources

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