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) classifies taxpayers as Filers, Late Filers, or Non-Filers. This classification affects the withholding tax you pay on almost every major financial transaction.
A Filer is a person or company whose name appears on FBR's Active Taxpayers List (ATL). To be on the ATL, you must have filed your income tax return for the most recent tax year within the due date. A Late Filer is someone who filed their return but after the deadline. A Non-Filer is someone who has not filed any return at all.
The table below shows the key withholding tax rates applicable in FY 2025–26:
| Transaction / Activity | Filer | Late Filer | Non-Filer |
|---|---|---|---|
| Cash withdrawal (above PKR 50,000/day) | 0.6% | 1.2% | 6% |
| Banking transactions (above PKR 25,000/day) | 0.6% | 1.2% | 6% |
| Property purchase (on deemed consideration) | 3% | 6% | 10% |
| Property sale (on deemed consideration) | 3% | 6% | 10% |
| Vehicle registration (up to 850cc) | PKR 10,000 | PKR 20,000 | PKR 50,000 |
| Vehicle registration (851–1000cc) | PKR 20,000 | PKR 40,000 | PKR 100,000 |
| Vehicle registration (1001–1300cc) | PKR 25,000 | PKR 50,000 | PKR 150,000 |
| Vehicle registration (1301–1600cc) | PKR 50,000 | PKR 100,000 | PKR 200,000 |
| Vehicle registration (1601–1800cc) | PKR 75,000 | PKR 150,000 | PKR 300,000 |
| Vehicle registration (1801–2000cc) | PKR 100,000 | PKR 200,000 | PKR 400,000 |
| Vehicle registration (above 2000cc) | PKR 150,000 | PKR 300,000 | PKR 600,000 |
| Mobile phone purchase (above $500) | PKR 18,000 | PKR 36,000 | PKR 72,000 |
| Dividend income | 15% | 22.5% | 30% |
| Profit on savings / FDR | 15% | 22.5% | 30% |
| Prize bonds / lottery | 15% | 25% | 30% |
| International travel | 0% | Varies | Double rate |
Rates are indicative based on Finance Act 2025. Consult FBR or a tax professional for the latest applicable rates.
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.
After filing, your name appears on FBR's ATL within 24–48 hours. You can verify your status at e.fbr.gov.pk.
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