Last updated: 8 November 2026 by Ahmed.
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.
| Transaction | Section | Filer | Non-filer |
|---|---|---|---|
| Profit on bank deposits | 151 | 20% | 40% |
| Profit on National Savings, T-bills | 151 | 15% | 30% |
| Dividends (shares, equity funds, REITs) | 150 | 15% | 30% |
| Dividends from debt / money market funds | 150 | 25% | 50% |
| Cash withdrawal above Rs 50,000 a day | 231AB | Nil | 0.8% |
| Property purchase | 236K | 1.25% | 10.5% to 18.5% |
| Property sale | 236C | 2.75% | 11.5% |
| New car registration | 231B | 0.5% to 12% | 1.5% to 36% |
| Used car transfer | 231B | Nil to Rs 62,500 | Nil 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:
| Deposit | Yearly profit | Filer keeps | Non-filer keeps | Non-filer loses extra |
|---|---|---|---|---|
| Rs 1,00,000 | Rs 10,500 | Rs 8,400 | Rs 6,300 | Rs 2,100 |
| Rs 5,00,000 | Rs 52,500 | Rs 42,000 | Rs 31,500 | Rs 10,500 |
| Rs 10,00,000 | Rs 1,05,000 | Rs 84,000 | Rs 63,000 | Rs 21,000 |
| Rs 25,00,000 | Rs 2,62,500 | Rs 2,10,000 | Rs 1,57,500 | Rs 52,500 |
| Rs 50,00,000 | Rs 5,25,000 | Rs 4,20,000 | Rs 3,15,000 | Rs 1,05,000 |
| Rs 1,00,00,000 | Rs 10,50,000 | Rs 8,40,000 | Rs 6,30,000 | Rs 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 value | Buyer: filer | Buyer: non-filer | Seller: filer | Seller: non-filer |
|---|---|---|---|---|
| Rs 1 crore | Rs 1,25,000 | Rs 10,50,000 | Rs 2,75,000 | Rs 11,50,000 |
| Rs 3 crore | Rs 3,75,000 | Rs 31,50,000 | Rs 8,25,000 | Rs 34,50,000 |
| Rs 7.5 crore | Rs 9,37,500 | Rs 1,08,75,000 | Rs 20,62,500 | Rs 86,25,000 |
| Rs 15 crore | Rs 18,75,000 | Rs 2,77,50,000 | Rs 41,25,000 | Rs 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) | Filer | Non-filer | Extra |
|---|---|---|---|
| Up to 850cc, Rs 28 lakh | Rs 14,000 | Rs 42,000 | Rs 28,000 |
| 1000cc, Rs 36 lakh | Rs 36,000 | Rs 1,08,000 | Rs 72,000 |
| 1300cc, Rs 45 lakh | Rs 67,500 | Rs 2,02,500 | Rs 1,35,000 |
| 1800cc, Rs 90 lakh | Rs 2,70,000 | Rs 8,10,000 | Rs 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.
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.
| Filer | Non-filer | |
|---|---|---|
| Total tax | Rs 3,25,000 | Rs 19,33,500 |
| Extra paid by non-filer | Rs 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
- Register on FBR’s IRIS portal with your CNIC to get an NTN.
- File your income tax return (and wealth statement) for the tax year.
- Check that your name appears on the ATL. Here is how to check ATL status.
- 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
What is the difference between filer and non filer in Pakistan?
A filer is on FBR’s Active Taxpayers List and pays normal withholding tax. A non-filer is not on the list and pays double tax on bank profit, National Savings and dividends, three times on car registration, and much higher tax on property.
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
- Filer vs Non-Filer Tax Calculator
- How to Check ATL Status
- ATL Surcharge 2026: Rs 25,000
- How to Become a Filer in Pakistan
- Tax on Investments in Pakistan 2026-27
- Car Registration Tax Calculator
- Bank Profit Calculator
- ATL Registration Service