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Finance Act 2026TY 2026-27

Filer vs Non-Filer Tax Calculator Pakistan 2026-27

Banks, property registrars and tenants deduct tax at higher rates from anyone not on FBR’s Active Taxpayers’ List. Enter what applies to you and see how much more is deducted as a non-filer.

Enter any of these. Leave the rest empty.

Profit on bank deposits and savings (section 151). Profit on savings accounts and term deposits for the whole year.

Cash withdrawals from banks (section 231AB). One day’s total across all your bank accounts.

Selling property (section 236C). The price you receive for a house, flat or plot.

More transactionsDividends, buying property, rent

Dividends from listed and other companies (section 150). Ordinary company dividends received in the year.

Buying property (section 236K). The fair market value of the property you are buying.

Rent received (individual landlord) (section 155). Total rent you receive in a year, as an individual landlord.

Your result

Estimate

Withholding rates for Tax Year 2026-27, Finance Act 2026.

Extra tax deducted if you are not a filer: PKR 40,000. PKR 80,000 as a non-filer against PKR 40,000 as a filer.

Extra tax deducted if you are not a filer

PKR 40,000

PKR 80,000 as a non-filer against PKR 40,000 as a filer

Deducted as a filer

PKR 40,000

On the Active Taxpayers List

Deducted as a non-filer

PKR 80,000

Not on the list

Non-filer pays

200.0%

Of what a filer pays (100% = the same)

How this was calculated
Profit on bank deposits and savings (section 151)On PKR 200,000: filer PKR 40,000 (20%), non-filer PKR 80,000 (40%)PKR 40,000
Total extra as a non-filerPKR 40,000
Assumptions used5 assumptions behind this figure
  • You are an individual. Companies and associations of persons have different rates for several of these.
  • Filer means your name is on the Active Taxpayers List when the tax is deducted. Filing late does not undo deductions already made at the non-filer rate.
  • Dividends are ordinary company dividends - not from power producers, mutual funds or REITs, which have their own rates.
  • Cash withdrawals are one day’s total across all your bank accounts; tax applies only when that total is above PKR 50,000.
  • Rent is received by an individual landlord; the section 155 slabs apply to the year’s total rent.
MethodRules: withholding-2027, version 1
  • Each amount is multiplied by the filer rate and by the non-filer rate set for this tax year; the difference is what not filing costs on that transaction.
  • Non-filer rates come from the Tenth Schedule: generally the filer rate increased by 100%, with set rates for property transactions.
  • Profit on bank deposits and savings: Minimum tax for most individuals (section 151(3)).

Rule set withholding-2027, version 1: Sections 150, 151, 155, 231AB, 236C and 236K; First Schedule, Parts III and IV; Tenth Schedule, rule 1. Checked against the primary source on 6 October 2026.

About this calculator

Who it is for
Anyone not on the Active Taxpayers List, or checking what it costs.
What you need
The amounts for the transactions that apply to you: bank profit, cash withdrawals, a property sale and others.
What it works out
The tax deducted from you as a filer and as a non-filer, and the difference.
Tax years
Tax year 2026-27
Not covered
The tax you finally owe on your return: this compares withholding only.
After your result

Filer and non-filer rates for 2026-27

A non-filer generally pays double the filer rate; on property the difference is far larger. The rates below apply to individuals for tax year 2026-27.

Withholding rates for filers and non-filers, tax year 2026-27 (Finance Act 2026).
TransactionFilerNon-filer
Profit on bank deposits and savingsSection 15120%40%
Dividends from listed and other companiesSection 15015%30%
Cash withdrawals from banksSection 231ABNil0.8% above PKR 50,000
Selling propertySection 236C2.75%11.5%
Buying propertySection 236K1.25%10.5% up to PKR 50,000,000; 14.5% up to PKR 100,000,000; 18.5% above PKR 100,000,000
Rent received (individual landlord)Section 155Nil up to PKR 300,000 a year, then 5% to 25% by slabTwice the filer amount

How much more does a non-filer pay on PKR 300,000 of bank profit and a PKR 15,000,000 property sale?

PKR 1,372,500 more: PKR 1,845,000 deducted from a non-filer against PKR 472,500 from a filer.

  • Profit on bank deposits and savings on PKR 300,000: PKR 60,000 as a filer, PKR 120,000 as a non-filer.
  • Selling property on PKR 15,000,000: PKR 412,500 as a filer, PKR 1,725,000 as a non-filer.

Becoming a filer

The lower rates follow your name onto the Active Taxpayers’ List, and the way onto the list is filing your income tax return. Our filing guide covers IRIS step by step, and what late filing costs. To see what your salary or business income itself is taxed at, use the salary tax calculator or the business tax calculator.

Filer vs non-filer FAQs

For withholding tax, the test is whether your name is on the Active Taxpayers’ List (ATL) that FBR maintains. People on the list are charged the normal rates; people who are not - non-filers - are charged the higher rates in the Tenth Schedule to the Income Tax Ordinance 2001.

Filing your income tax return is how you get onto the list. You can check your status on FBR’s Active Taxpayer List page.

On most deductions, double: 40% instead of 20% on bank profit, and 30% instead of 15% on dividends. On property the gap is wider - 11.5% instead of 2.75% when selling, and 10.5% to 18.5% instead of 1.25% when buying, depending on the property’s value.

Non-filers also pay 0.8% on cash withdrawals once a day’s total passes PKR 50,000; filers pay nothing on withdrawals.

File your income tax return on FBR’s IRIS portal. Once it is filed, your name is added to the Active Taxpayers’ List and the lower rates apply to deductions made from then on. The filing guide on this site walks through IRIS step by step, including what happens if you file late.

Sources and updates

Sections 150, 151, 155, 231AB, 236C and 236K of the Income Tax Ordinance 2001, the rates in Parts III and IV of the First Schedule, and the Tenth Schedule rules for persons not on the Active Taxpayers’ List, as amended up to 30 June 2026.

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Tax Pakistan is an independent site, not part of FBR or any government body. Where a figure matters — a return, a refund claim, a dispute — confirm it against the official source or with a tax adviser.