Filer vs non-filer tax rates Pakistan 2026-27 (ATL)
| On Rs 10,000,000 | Filer | Non-filer | Extra |
|---|---|---|---|
| Buying property worth this (236K) | 125,000 | 1,050,000 | 925,000 |
| Selling property for this (236C) | 275,000 | 1,150,000 | 875,000 |
| Registering a 1300cc car worth this (231B) | 150,000 | 450,000 | 300,000 |
| Withdrawing this in cash in a day (231AB) | 0 | 80,000 | 80,000 |
| Bank profit of this amount (151) | 2,000,000 | 4,000,000 | 2,000,000 |
| Dividend of this amount (150) | 1,500,000 | 3,000,000 | 1,500,000 |
Filer and non-filer rates, 2026-27
| Transaction | Filer | Non-filer |
|---|---|---|
| Buying property (236K)by value | 1.25% | 10.5% / 14.5% / 18.5% |
| Selling property (236C) | 2.75% | 11.5% |
| New car registration (231B) | 0.5–12% | ×3 |
| Car transfer (231B(2)) | Rs 0–62,500 | ×3 |
| Yearly tax with token (234) | Rs 800–10,000 | ×2 |
| Cash withdrawal over Rs 50,000/day (231AB) | 0% | 0.8% |
| Bank profit (151) | 20% | 40% |
| Dividend (150) | 15% | 30% |
| Capital gain on property bought from July 2024 (37) | 15% | slab rates, min 15% |
| Salary (149), phone (236), exports (154A) | same | same |
How to become a filer
- Register on FBR’s IRIS portal with your CNIC, mobile number and email.
- File your income tax return (and wealth statement) for the latest tax year. The due date is normally 30 September.
- Check your name on the ATL (SMS ATL <CNIC> to 9966). Filing after the due date may need a surcharge under section 182A before you are added.
Source
Tenth Schedule (rules 1, 1A and 10), section 100BA; Finance Act 2026 s.5(47)
- FBR Withholding Tax Rate Card, tax year 2027 (updated up to 30 June 2026, Finance Act 2026) · last checked 4 November 2026
- FBR Withholding Tax Rate Card, tax year 2026 (updated up to 30 June 2025, Finance Act 2025) · last checked 4 November 2026
- Income Tax Ordinance 2001, FBR consolidated text amended up to 20.02.2026 · last checked 4 November 2026
- Finance Act 2026 (Act XLIII of 2026), Gazette of Pakistan, 26 June 2026 · last checked 4 November 2026
- FBR: Active Taxpayers List (ATL) · last checked 4 November 2026
- FBR IRIS: file your income tax return · last checked 4 November 2026
Questions people ask
Who is a filer?
Someone whose name is on FBR’s Active Taxpayers List (ATL). You get there by filing a return, not just by getting an NTN.
How do I check my ATL status?
SMS "ATL" followed by a space and your 13-digit CNIC to 9966, or check the ATL on FBR’s website.
How do I become a filer?
Register on IRIS and file your income tax return for the year. If you file after the due date, a surcharge (section 182A) may be payable to be included in the ATL.
Does a non-filer pay more tax on salary?
No. The non-filer increase does not apply to salary, phone bills or export receipts.
What was a "late filer"?
In 2025-26, people on the ATL who filed after the due date paid separate, higher rates on property deals. From 2026-27 that is gone.
Want a tax consultant to check your case?
Filing a return, becoming a filer, a notice from FBR, or a property or freelance question. Send a short request; asking is free and you decide whether to go ahead.