Compare withholding tax rates, penalties, and benefits. Find out why becoming a tax filer saves you thousands every year.
In Pakistan, the Federal Board of Revenue (FBR) charges withholding tax at one rate for people on the Active Taxpayers List (ATL) - filers - and a much higher rate for everyone else. This one distinction affects the tax you pay on property, bank profit, cash withdrawals, vehicles and dividends.
A Filer is a person or company whose name appears on FBR's Active Taxpayers List (ATL). You get onto the ATL by filing your income tax return for the latest tax year. If you file after the due date, you must also pay the section 182A surcharge before your name is added. A Non-Filer is anyone whose name is not on the ATL, and pays the non-ATL rates below.
The table below shows the key withholding tax rates for 2026-27 (tax year 2027), taken from the FBR withholding tax rate card updated to 30 June 2026 under the Finance Act 2026. The card uses only two columns - ATL and non-ATL - so there is no separate rate for late filers.
| Transaction / Activity (Section) | Filer (ATL) | Non-Filer |
|---|---|---|
| Cash withdrawal above PKR 50,000 in a day (231AB) | Exempt | 0.8% |
| Bank profit on an account or deposit (151) | 20% | 40% |
| Dividend income - standard rate (150) | 15% | 30% |
| Property purchase - buyer, up to PKR 50 million (236K) | 1.25% | 10.5% |
| Property purchase - buyer, PKR 50 to 100 million (236K) | 1.25% | 14.5% |
| Property purchase - buyer, above PKR 100 million (236K) | 1.25% | 18.5% |
| Property sale - seller (236C) | 2.75% | 11.5% |
| New vehicle registration up to 850cc (231B(1)), % of value | 0.5% | 1.5% |
| New vehicle registration 1001-1300cc (231B(1)), % of value | 1.5% | 4.5% |
| New vehicle registration 1801-2000cc (231B(1)), % of value | 5% | 15% |
| New vehicle registration above 3000cc (231B(1)), % of value | 12% | 36% |
| Vehicle transfer 1001-1300cc (231B(2)) | PKR 7,500 | PKR 22,500 |
| Vehicle transfer 1801-2000cc (231B(2)) | PKR 25,000 | PKR 75,000 |
| Prize bond or crossword prize (156) | 15% | 30% |
Source: FBR withholding tax rate card, tax year 2027, updated to 30 June 2026 under the Finance Act 2026. The card lists every engine band for vehicles; the statute prevails if the card and the law ever differ. For the full section-by-section card see our withholding tax rates 2026-27 guide.
Register on the FBR IRIS portal (iris.fbr.gov.pk) using your CNIC. This automatically generates your NTN.
Log in to IRIS and file your annual income tax return. You'll need salary slips or income proof, bank statements, and details of assets/expenses.
If you file by the due date, your name is added at the next ATL update. If you file late, pay the section 182A surcharge first. You can verify your status at e.fbr.gov.pk.
Get expert legal advice from Pakistan's most trusted law firm. First consultation is free.