Filer vs Non-Filer in Pakistan 2026
Non-filers usually face materially higher withholding tax on banking, property, vehicles, dividends, imports, and services. This page shows the side-by-side view.
Filer
Appears on the Active Taxpayers List and usually gets reduced withholding tax treatment across major categories.
Non-Filer
Does not appear on ATL and often pays noticeably higher withholding tax on common transactions.
Core difference
ATL status drives reduced withholding tax rates
Biggest pain point
Property and banking taxes often get much higher for non-filers
Best first step
Check ATL and file if needed
Best related guide
Become a Filer
Withholding tax rate comparison for Tax Year 2026
| Transaction | Filer Rate | Non-Filer Rate |
|---|---|---|
| Bank profit (Section 151) | 15% | 35% |
| Cash withdrawal (Section 231A) | 0% | 0.6% |
| Property purchase (Section 236K) | 3% | 12% |
| Property sale (Section 236C) | 3% | 6% |
| Vehicle registration (Section 231B) | Varies by CC | 2x filer rate |
| Dividend income (Section 150) | 15% | 30% |
| Prize bonds (Section 156) | 15% | 30% |
| Import of goods (Section 148) | 1-6% | 2-12% |
| Contracts (Section 153) | 7-7.5% | 14-15% |
| Services (Section 153) | 6% | 12% |
| Electricity bill over PKR 25K (Section 235) | Exempt | 7.5% |
| Telecom and internet (Section 236) | 15% | 30% |
| Freelance export (Section 154A) | 0.25% | 1% |
| E-commerce (digital) | 1% | 2% |
Source reference should always be checked against the applicable tax-year law and official rate schedules before relying on a transaction figure.
Ready to become a filer?
Filing your first return can be straightforward when your documents are ready. Registration is free on IRIS, and ATL status follows the filing flow.
Build the full filer path
Start here
Become a filer
Follow the IRIS registration, NTN, profile, payment, and ATL flow from start to finish.
Core action
File your tax return
Prepare the actual return with salary, freelance, business, property, and withholding context in mind.
After filing
Revise a submitted return
Fix mistakes later if your first filing missed income, tax credits, wealth details, or deductions.
Frequently asked questions
What is the difference between filer and non-filer in Pakistan?+
A filer appears on FBR's Active Taxpayers List after meeting the relevant filing requirements, while a non-filer does not. The biggest practical effect is usually higher withholding tax for non-filers.
How do I check if I am a filer or non-filer?+
Check your status through the official FBR ATL process or a reliable FBR-linked verification path.
How much more tax does a non-filer pay?+
It varies by transaction, but non-filer rates can be materially higher across banking, property, dividends, and several other categories.
Can a non-filer buy property in Pakistan?+
Yes, but the tax cost can be much higher than for a filer.
How long does it take to become a filer?+
That depends on registration, filing, any tax payment due, and the ATL update timeline.