Withholding tax rates 2026-27 in Pakistan: filer vs non-filer, with rupee examples
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). Salary tax is worked out on your annual income under the slabs, not on ATL status.
What the difference costs in rupees
- 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.
- A new Suzuki Cultus (998cc, ex-factory Rs 4,089,490 on our car price list). A filer pays about Rs 40,895 at registration; a non-filer about Rs 122,685. Our car registration tax calculator does the sum for any model.
- Rs 100,000 of profit on savings. The bank keeps Rs 20,000 from a filer and Rs 40,000 from a non-filer.
- 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.
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, or read the 2026-27 slabs guide.
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.
- 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.
- Landline: 10% of the bill above Rs 1,000.
How to get the filer rates
- Register and file your return on IRIS. Step by step: our IRIS login and filing guide.
- 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.
- 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.
- 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).
- 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.
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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
- Withholding Taxes Rate Card index: Federal Board of Revenue
- Pak Suzuki Cultus price: Pak Suzuki
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