# Withholding tax rates 2026-27 in Pakistan: filer vs non-filer, with rupee examples

Source: Searchable (https://searchable.pk/guides/taxes/withholding-tax-rates-filer-vs-non-filer)
Type: Guide
Author: Searchable Editorial
Published: 30 Sept 2026
Updated: 30 Sept 2026
Retrieved: 30 Sept 2026

> What your bank, car dealer, property registrar and employer deduct in 2026-27, from the FBR's own rate card, and what being off the Active Taxpayers' List costs you.

**Withholding tax is income tax taken at source: your bank, employer, car dealer, property registrar or mobile network deducts it before you get your money or completes your transaction.** For 2026-27 the rate usually depends on one thing, whether your name is on the FBR's **Active Taxpayers' List (ATL)**. A non-filer pays double on most items and up to **15 times** as much on a property purchase. Every rate below is from the FBR's own *Withholding Tax Rates Card for Tax Year 2027*, updated to 30 June 2026 under the Finance Act 2026.

## Filer vs non-filer: the rates most people pay

| What you do | Section | Filer (ATL) | Non-filer |
|---|---|---|---|
| Profit on a bank account or deposit | 151 | 20% | 40% |
| Dividend (most listed companies) | 150 | 15% | 30% |
| Prize bond winnings | 156 | 15% | 30% |
| Buy property, value up to Rs 50 million | 236K | 1.25% | 10.5% |
| Buy property, Rs 50m to Rs 100m | 236K | 1.25% | 14.5% |
| Buy property, above Rs 100m | 236K | 1.25% | 18.5% |
| Sell property | 236C | 2.75% | 11.5% |
| Register a new car, 851cc to 1000cc | 231B | 1% of value | 3% of value |
| Register a new car, 1001cc to 1300cc | 231B | 1.5% | 4.5% |
| Cash withdrawal from a bank | 231AB | nil | 0.8% |
| Card spending or remittance abroad | 236Y | 0.5% | 1% |
| Wedding hall or function bill | 236CB | 10% | 20% |
| Online orders paid digitally | 153(2A) | 1% | 2% |
| Online orders, cash on delivery | 153(2A) | 2% | 4% |

Some deductions are the same for everyone. **Mobile balance and internet** carry **15%** advance income tax whether you file or not (see what a Rs 100 load really gives you with our [mobile load tax calculator](/tools/telecom/mobile-load-tax-calculator)). **Salary tax** is worked out on your annual income under the slabs, not on ATL status.

## What the difference costs in rupees

1. **A Rs 10 million plot.** A filer buyer pays **Rs 125,000** at 1.25%. A non-filer pays **Rs 1,050,000** at 10.5%, a difference of **Rs 925,000**. Check the full cost, stamp duty included, with our [property tax calculator](/tools/property/property-tax-calculator).
2. **A new Suzuki Cultus** (998cc, ex-factory **Rs 4,089,490** on [our car price list](/prices/cars/suzuki-cultus)). A filer pays about **Rs 40,895** at registration; a non-filer about **Rs 122,685**. Our [car registration tax calculator](/tools/cars/car-registration-tax-calculator) does the sum for any model.
3. **Rs 100,000 of profit on savings.** The bank keeps **Rs 20,000** from a filer and **Rs 40,000** from a non-filer.
4. **Cash withdrawals.** A non-filer who withdraws large amounts in cash loses 0.8% of it. Try your own figure in the [cash withdrawal tax calculator](/tools/tax/cash-withdrawal-tax-calculator).

## Salary: tax on income, not on status

Your employer deducts salary tax every month under section 149, using the 2026-27 slabs:

| Annual taxable salary | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 to Rs 1,200,000 | 1% of the amount above Rs 600,000 |
| Rs 1,200,001 to Rs 2,200,000 | Rs 6,000 + 11% above Rs 1.2m |
| Rs 2,200,001 to Rs 3,200,000 | Rs 116,000 + 20% above Rs 2.2m |
| Rs 3,200,001 to Rs 4,100,000 | Rs 316,000 + 25% above Rs 3.2m |
| Rs 4,100,001 to Rs 5,600,000 | Rs 541,000 + 29% above Rs 4.1m |
| Rs 5,600,001 to Rs 7,000,000 | Rs 976,000 + 32% above Rs 5.6m |
| Above Rs 7,000,000 | Rs 1,424,000 + 35% above Rs 7m |

Work out your monthly deduction with the [income tax calculator](/tools/tax/income-tax-calculator), or read the [2026-27 slabs guide](/guides/taxes/income-tax-slabs-2026-27).

## Freelancers, creators and professionals

- **IT and IT-enabled service exports** by a person registered with the Pakistan Software Export Board: **0.25%** of export proceeds (section 154A). Other service exports: **1%**. Estimate yours with the [freelancer tax calculator](/tools/tax/freelancer-tax-calculator).
- **Social media creators and influencers**: **5%** of platform revenue for a filer, **10%** for a non-filer (section 154B, new in the card).
- **Independent professionals** paid by a company (doctors, lawyers, architects, accountants, software developers): **15%** filer, **30%** non-filer (section 153(1)(b)).
- **Rent from property** for an individual: nil up to Rs 300,000 a year, 5% of the amount above that up to Rs 600,000, then Rs 15,000 plus 10% up to Rs 2 million, then Rs 155,000 plus 25% (section 155).

## Utilities

- **Electricity:** a domestic consumer who is not on the ATL pays **7.5%** on a monthly bill of **Rs 25,000 or more** (section 235). Bills under Rs 25,000 carry nothing for this reason. Estimate your bill with the [electricity bill calculator](/tools/utilities/electricity-bill-calculator).
- **Landline:** 10% of the bill above Rs 1,000.

## How to get the filer rates

1. **Register and file your return** on IRIS. Step by step: our [IRIS login and filing guide](/guides/taxes/fbr-iris-login-registration-and-filing-guide).
2. **Check you are on the ATL.** SMS **ATL (space) your 13-digit CNIC** to **9966**, or search the list on the FBR website. More ways in our [NTN and ATL check guide](/guides/taxes/ntn-number-check-online).
3. **Give the withholding agent your CNIC or NTN** before the deduction. The bank, dealer or registrar checks the ATL on the day of the transaction.
4. **Claim it back.** Most withholding tax is adjustable: list the deductions in your return and the tax is set against what you owe, or refunded.

## Mistakes to avoid

- **Filing late.** The ATL is rebuilt from returns; a late return only gets you on it after the late-filing surcharge. The deadline for tax year 2026 is 30 September 2026 ([latest](/news/economy/fbr-iris-tax-return-deadline-30-september-2026)).
- **Assuming a salary makes you a filer.** Tax deducted by your employer does not put you on the ATL. Only a filed return does.
- **Not collecting certificates.** Ask your bank and employer for withholding certificates; you need them to claim the deductions in your return.
- **Transacting in someone else's name.** Buying property or a car through a non-filer relative multiplies the tax.

*The FBR's card says the Income Tax Ordinance 2001 prevails over the card if the two ever differ. We will update this guide when the rates change.*

## Frequently asked questions

**What is the withholding tax on bank profit for a non-filer in 2026-27?**

40% of the profit, against 20% for a person on the Active Taxpayers' List, under section 151 as listed in the FBR's rate card for tax year 2027.

**How much withholding tax does a non-filer pay on buying property?**

Under section 236K, 10.5% of the value up to Rs 50 million, 14.5% from Rs 50 million to Rs 100 million and 18.5% above that. A filer pays 1.25% at every value.

**Is withholding tax on mobile balance different for filers?**

No. Advance income tax on mobile and internet use is 15% for everyone under section 236.

## Sources

- Withholding Tax Rates Card for Tax Year 2027, updated to 30-06-2026 (Finance Act 2026) (Federal Board of Revenue): https://download1.fbr.gov.pk/Docs/2026811148258398WithholdingTaxRatesCard2027.xlsx
- Withholding Taxes Rate Card index (Federal Board of Revenue): https://fbr.gov.pk/withholding-taxes-rate-card/174298/174301
- Pak Suzuki Cultus price (Pak Suzuki): https://suzukipakistan.com/products/automobiles/cultus

How to cite: "Withholding tax rates 2026-27 in Pakistan: filer vs non-filer, with rupee examples", Searchable, 30 Sept 2026, https://searchable.pk/guides/taxes/withholding-tax-rates-filer-vs-non-filer