You are a filer when your name is on FBR's Active Taxpayers List (ATL), which is built from returns filed on time. Non-filers pay much higher withholding tax on everyday transactions.
| Transaction | Filer | Non-filer |
|---|---|---|
| Bank profit | 20% | 40% |
| Dividends (general) | 15% | 30% |
| Buying property (236K) | 1.25% | 10.5% – 18.5% |
| Selling property (236C) | 2.75% | 11.5% |
| New car 1001–1300cc | 1.5% of value | 4.5% of value |
| Cash withdrawal | Nil | 0.8% |
How to become a filer
- Register on IRIS and get your NTN.
- File your return and wealth statement.
- If you file late, you may need to pay an ATL surcharge (Rs 25,000 for individuals) to appear on the list.
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General information, not advice for your specific case. Rates and dates can change; check the current law or ask us before acting.