Tax & Registration · Business & Trade

Filer vs non-filer in Pakistan: what you pay more in 2026-27

Non-filers pay 10.5% to 18.5% tax on buying property against 1.25% for filers, 11.5% vs 2.75% on selling, and double on bank profit. Full table, tax year 2027.

Buying property
1.25% vs 10.5%+
Selling property
2.75% vs 11.5%
Bank profit
20% vs 40%
Tax year
2026-27
Summarize it for me

AI Summary

In tax year 2027 a non-filer pays far more tax than a filer. Buying property costs 10.5% to 18.5% of its value instead of 1.25%, and selling costs 11.5% instead of 2.75%. Non-filers also pay 40% tax on bank profit instead of 20%, three times the tax when registering a new car, and 0.8% on cash withdrawals over Rs 50,000 a day. The planned ban on big purchases by non-filers had not been switched on as of July 2026.

A non-filer pays 10.5% to 18.5% tax when buying property, against 1.25% for a filer, and 11.5% when selling, against 2.75%. These are FBR’s rates for tax year 2027 (1 July 2026 to 30 June 2027). Non-filers also pay double tax on bank profit and up to three times as much on a new car. A filer is anyone on FBR’s Active Taxpayers List.

Tax on buying a Rs 1 crore plot

Rs 1.25 lakh vs Rs 10.5 lakh

Filer at 1.25% vs non-filer at 10.5% of value, section 236K, tax year 2027

What does a non-filer pay more on?

All rates are from FBR’s withholding tax rate card for tax year 2027, updated to 30 June 2026.

What Filer Non-filer
Buying property, up to Rs 5 crore (236K) 1.25% 10.5%
Buying property, Rs 5 to 10 crore (236K) 1.25% 14.5%
Buying property, above Rs 10 crore (236K) 1.25% 18.5%
Selling property, any value (236C) 2.75% 11.5%
Registering a new car (231B) 0.5% to 12% of value 1.5% to 36% of value
Transferring a used car, 851cc and above (231B) Rs 5,000 to Rs 62,500 Rs 15,000 to Rs 1.875 lakh
Annual car tax (234) e.g. Rs 800 (up to 1000cc) double, e.g. Rs 1,600
Cash withdrawal over Rs 50,000 a day (231AB) 0% 0.8%
Profit on bank deposits (151) 20% 40%
Dividends, general case (150) 15% 30%
Home electricity bill of Rs 25,000+ a month (235) nil 7.5%
Card payments abroad (236Y) 0.5% 1%

The rate card says the Income Tax Ordinance wins wherever the two disagree.

How much does it add up to on property?

On a plot worth Rs 1 crore:

  • Buying: a filer pays Rs 1.25 lakh; a non-filer pays Rs 10.5 lakh.
  • Selling: a filer pays Rs 2.75 lakh; a non-filer pays Rs 11.5 lakh.

The budget for 2026-27 halved the filer rates (from 2.5% to 1.25% on buying and 5.5% to 2.75% on selling), so the gap is now wider than before. For the full cost of a property deal, see our Lahore property guides.

Do late filers pay more?

Not any more. The Finance Act 2026 scrapped the separate, higher rates for people who filed late. Once you’re back on the ATL you pay the same rates as everyone else.

Getting back on the list after a late return costs a surcharge: Rs 25,000 for individuals from 1 July 2026 (it was Rs 1,000). An individual can avoid it by promising not to buy property for six months. See how to become a filer.

Can non-filers still buy property and cars?

Yes, for now. Section 114C, added by the Finance Act 2025, would bar “ineligible” persons from big purchases such as cars over Rs 70 lakh and property over Rs 10 crore. It’s law, but it isn’t switched on.

How do I stop paying the non-filer rates?

File your income tax return and get on the Active Taxpayers List. It’s free to check your status by SMS: send ATL and your CNIC to 9966.

More guides: Tax & Registration.

Questions people ask

What is the difference between a filer and a non-filer?

A filer is a person on FBR's Active Taxpayers List (ATL). In tax year 2027 a non-filer generally pays double the withholding tax, and much more on property: 10.5% to 18.5% on a purchase instead of 1.25%, and 11.5% on a sale instead of 2.75%.

What is the non-filer tax on selling property?

Under section 236C, a seller not on the ATL pays 11.5% of the sale price in tax year 2027, against 2.75% for a filer, at every value.

Do late filers still pay higher property tax?

No. The Finance Act 2026 abolished the separate late-filer rates. Once a late filer is back on the ATL, they pay the same rates as anyone else. Getting back on costs a Rs 25,000 surcharge for individuals.

Can non-filers still buy property and cars?

Yes, for now. Section 114C, which would bar ineligible persons from big purchases, is law but the cabinet declined to activate it from 1 July 2026, as reported on 31 July 2026.

Do non-filers pay tax on cash withdrawals?

Yes: 0.8% on cash withdrawals over Rs 50,000 a day under section 231AB. Filers pay nothing.

Sources

  1. Withholding Income Tax Rate Card, Tax Year 2027 (updated up to June 30, 2026), FBR (accessed 7 Oct 2026)
  2. Withholding Tax Rate Cards, FBR (accessed 7 Oct 2026)
  3. A Brief of Finance Act, 2026, KPMG Taseer Hadi & Co. (accessed 7 Oct 2026)
  4. Property tax halved for filers to revive realty sector, Dawn (accessed 7 Oct 2026)
  5. Budget 2026-27: tax penalty increases, Dawn (accessed 7 Oct 2026)
  6. Cabinet rejects ban on rich purchases, Express Tribune (accessed 7 Oct 2026)
  7. Cabinet rejects ban on high-value purchases by ineligible persons, Profit by Pakistan Today (accessed 7 Oct 2026)
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