Finance Act 2024-25 · FBR Data
How Much Are You Losing as a Non-Filer?
Non-filers pay higher rates on every major financial transaction. Enter your situation to see the exact rupee cost — then decide if filing is worth it.
Filer vs Non-Filer Rates at a Glance
| Transaction | Filer | Non-Filer |
|---|---|---|
| Property purchase | 2% | 7% |
| Vehicle (up to 1000cc) | Rs. 10,000 | Rs. 30,000 |
| Vehicle (1001–2000cc) | Rs. 50,000 | Rs. 150,000 |
| Vehicle (above 2000cc) | Rs. 200,000 | Rs. 400,000 |
| Cash withdrawal | 0.3% | 1.0% |
| Dividend income | 15% | 30% |
Example
One Rs. 10M property deal costs a non-filer
Rs. 500,000
in extra advance tax. Filing costs Rs. 5,999.
Your Non-Filer Cost
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Rates based on Finance Act 2024-25. Property advance tax: filer 2%, non-filer 7%. Cash withdrawal: filer 0.3%, non-filer 1%. Results are indicative — actual rates may vary by transaction type. Verify with FBR or a qualified CA.
Frequently asked questions
- What is a non-filer in Pakistan?
- A non-filer is someone whose name does not appear on FBR's Active Taxpayers List (ATL). Non-filers pay significantly higher withholding tax rates on banking transactions, property purchases, vehicle registration, and investment income compared to active filers.
- How much extra do non-filers pay on property purchases in Pakistan?
- Non-filers pay 7% advance tax on property purchases, compared to 2% for filers — an extra 5% on the transaction value. On a Rs. 10 million property, that is Rs. 500,000 in extra tax. On a Rs. 20 million property, it is Rs. 1 million extra.
- Can non-filers buy property in Pakistan?
- Non-filers face significant restrictions on purchasing property above certain value thresholds, and pay substantially higher advance tax rates. FBR's enforcement under Finance Act 2024-25 has made non-filer property transactions increasingly difficult. Filer status removes these barriers.
- How do I become a filer in Pakistan?
- File an income tax return on FBR's IRIS portal for the relevant tax year (July–June). Once filed and accepted, you appear on the Active Taxpayers List. WeCertify handles the entire process from start to finish — including NTN registration — for Rs. 5,999/year.
- What is the Late Filer ATL surcharge in Pakistan?
- If you missed the September 30 filing deadline, you can still become a Late Filer by paying an ATL surcharge of Rs. 1,000 (for salaried individuals). This is the cheapest compliance move available — the surcharge is a fraction of what non-filers pay on a single property transaction.
- What is the withholding tax on cash withdrawals for non-filers?
- Non-filers pay 1% withholding tax on cash withdrawals above Rs. 50,000 per day, compared to 0.3% for filers. On Rs. 100,000 monthly withdrawals, non-filers pay an extra Rs. 8,400 per year compared to a filer.
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