Filer vs Non-Filer Tax Calculator
Compare filer vs non-filer withholding tax on property, bank, vehicle and card payments — and see exactly how much a filer saves.
✓ Rates verified: October 2026
General information only — not tax advice. Rates below are Tax Year 2027 defaults (Finance Act 2026, w.e.f. 1 July 2026). FBR rates change with every budget, so every rate here is editable — if a rate has changed, type the new one and the comparison updates. For your own case, verify with FBR or a tax consultant.
Non-filer tier rates (%) — editable. Current tier for your value: 10.5%
Non-filer rate is tiered by value: 10.5% up to Rs 50m, 14.5% to Rs 100m, 18.5% above. Edit the tier rates below if they change.
Filer tax
Rs 125,000
Non-filer tax
Rs 1,050,000
Filer saves
Rs 925,000
Non-filer rate applied: 10.5% (tier for this property value). This is advance tax — filers adjust it against their annual return.
Learn how it works: Filer vs Non-Filer Guide — the full rate table, worked examples, and how to become a filer
About this calculator
A filer is simply a person whose name is on FBR’s Active Taxpayers List (ATL) — you get there by filing your annual income tax return. Everyone else is a non-filer, and the Income Tax Ordinance charges non-filers sharply higher withholding tax on the same transaction. This calculator puts the two sides next to each other so the difference is visible in rupees, not just percentages.
The gap is widest on property. In Tax Year 2027 a filer buying property pays a flat 1.25% advance tax under section 236K whatever the property is worth, while a non-filer pays 10.5%, 14.5% or 18.5% depending on value. On a Rs 10,000,000 property that is Rs 125,000 against Rs 1,050,000 — a saving of Rs 925,000 on a single purchase. Selling is similar: 2.75% for filers against 11.5% for non-filers under section 236C.
Everyday transactions count too. Bank cash withdrawals above Rs 50,000 in a day are exempt for filers and taxed at 0.8% for non-filers; profit on bank deposits is 20% for filers against 40% for non-filers; cash dividends and prize bond winnings are 15% against 30%. Vehicle registration is 3x for non-filers in every engine band, and card payments abroad are 0.5% against 1%.
All rates below are Tax Year 2027 defaults (Finance Act 2026, in force from 1 July 2026) and every rate field is editable, because FBR rates change with each budget. This is general information only, not individual tax advice: verify the current rates with FBR or a tax consultant before acting on any figure.
How to use
- Choose the transaction (property purchase, sale, bank withdrawal, bank profit, dividend, prize bond, vehicle registration, or card payment abroad).
- Enter the amount (for vehicles, also the engine capacity).
- Read the filer tax, non-filer tax and the saving side by side.
- If a rate has changed since the last budget, type the new rate in the editable rate fields and the comparison updates.
- Copy or share the result on WhatsApp straight from the result box.
Frequently asked questions
What is a filer, exactly?
A filer is a person whose name appears on FBR’s Active Taxpayers List (ATL) for the tax year, which happens after filing the annual income tax return. Registration (NTN) alone is not enough — the return must be filed.
Are these rates current?
They are the Tax Year 2027 defaults (Finance Act 2026, from 1 July 2026). FBR changes rates with each Finance Act, so every rate field in the calculator is editable and the page carries an October 2026 verification note. Always confirm with FBR before a large transaction.
Is the property tax shown here the full cost of buying?
No — 236K/236C are advance withholding taxes only. Stamp duty, registration fees, and (on sale) capital gains tax are separate. The advance tax is adjustable against your annual income tax when you file.
Why is mobile balance load not in the calculator?
In Tax Year 2027, mobile and internet withholding under section 236 is a flat 15% for all subscribers — there is no general filer vs non-filer difference to compare. The 75% figure sometimes quoted applies only to specified persons under a Board order, not to ordinary non-filers.
Does this tell me whether I should become a filer?
It shows the tax difference in rupees so you can judge for yourself. It is not personal tax advice — your own position depends on income, assets and filing history, so confirm with FBR or a tax consultant.