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Salaries under Rs. 600,000 are completely tax-free, maintaining a 0% rate regardless of your taxpayer status. • Cash withdrawals by a person whose name does not appear on the Active Taxpayers’ List are hit with an automatic 0.8% advance tax. • Payments made to non-resident sportspersons incur a 15% tax if they are on the ATL, and a massive 30% if they are non-ATL. • Companies generating rental income from immovable property pay a 15% tax if they are Active Filers, but face a 30% rate as Non-Filers. • The sale of petroleum products is taxed at 12% for Filers and exactly double that at 24% for Non-Filers. • Importing basic goods from Part-I of the Twelfth Schedule costs Active Taxpayers just 1% in tax, while Non-Filers have to pay 2%. • Dividends from Real Estate Investment Trusts (REITs) and general companies cost Active Filers 15% in tax, but Non-Filers lose a massive 30%. • Winning a prize bond or crossword puzzle means you lose 15% to taxes as an Active Filer, but a massive 30% if you are a Non-Filer. • Registering a 2001cc to 2500cc luxury vehicle incurs a 7% tax for Active Filers, but a staggering 21% tax for Non-Filers. • Registering a 1000cc motor vehicle costs Filers just 1% in tax, while Non-Filers are penalized with a 3% tax. • Active Filers importing CKD kits for Electric Vehicles pay a minimal 1% tax, whereas Non-Filers pay double at 2%. • Importing pharmaceutical products carries an 8% tax for Non-Filers, which is exactly double the 4% rate applied to Active Taxpayers. • Commercial importers of Part-II goods face a 3.5% withholding tax if they are Filers, but the rate doubles to 7% for Non-Filers. • Pensions under 10 million rupees remain 100% tax-exempt for everyone, no matter what your filing status is. • Winning a raffle, lottery, or sales promotion prize costs Non-Filers a whopping 40% in tax, compared to 20% for Filers. • Profits on debt from mutual funds deriving 50% or more income from debt carry a huge 50% tax for Non-Filers, compared to 25% for Filers. • Capital gains arising on the disposal of certain debt securities are taxed at 15% for Filers, but double to 30% for Non-Filers. • Payments to electronic and print media for advertising services are taxed at just 1.5% for Active Taxpayers, compared to 3% for Non-Filers. • The withholding tax on banking and financial institution profits is set at 20% for those on the Active Taxpayers’ List, but jumps to 40% for those off the list. • Providing IT and IT-enabled services costs Active Taxpayers just 4% in withholding tax, while Non-Filers must pay 8%. • Selling rice, cotton seed, or edible oils comes with a low 1.5% tax for Filers, but a 3% tax for Non-Filers. • Buyers of 1301cc to 1600cc cars pay a 2% advance tax if they are Filers, but Non-Filers pay exactly triple at 6%. • Buying a high-end 2501cc to 3000cc vehicle leaves Filers with a 9% tax bill, but absolutely punishes Non-Filers with a massive 27% tax rate. • If you receive dividends from Independent Power Purchasers (IPPs), Filers pay a 7.5% tax while Non-Filers surrender 15%. • Commercial importers bringing in Part-III items are hit with a 12% tax rate if they are Non-Filers, compared to only 6% for Active Filers. • Purchasing a 1601cc to 1800cc vehicle will cost Non-Filers a 9% tax, which is three times the 3% rate given to Active Filers. •
Salaries under Rs. 600,000 are completely tax-free, maintaining a 0% rate regardless of your taxpayer status. • Cash withdrawals by a person whose name does not appear on the Active Taxpayers’ List are hit with an automatic 0.8% advance tax. • Payments made to non-resident sportspersons incur a 15% tax if they are on the ATL, and a massive 30% if they are non-ATL. • Companies generating rental income from immovable property pay a 15% tax if they are Active Filers, but face a 30% rate as Non-Filers. • The sale of petroleum products is taxed at 12% for Filers and exactly double that at 24% for Non-Filers. • Importing basic goods from Part-I of the Twelfth Schedule costs Active Taxpayers just 1% in tax, while Non-Filers have to pay 2%. • Dividends from Real Estate Investment Trusts (REITs) and general companies cost Active Filers 15% in tax, but Non-Filers lose a massive 30%. • Winning a prize bond or crossword puzzle means you lose 15% to taxes as an Active Filer, but a massive 30% if you are a Non-Filer. • Registering a 2001cc to 2500cc luxury vehicle incurs a 7% tax for Active Filers, but a staggering 21% tax for Non-Filers. • Registering a 1000cc motor vehicle costs Filers just 1% in tax, while Non-Filers are penalized with a 3% tax. • Active Filers importing CKD kits for Electric Vehicles pay a minimal 1% tax, whereas Non-Filers pay double at 2%. • Importing pharmaceutical products carries an 8% tax for Non-Filers, which is exactly double the 4% rate applied to Active Taxpayers. • Commercial importers of Part-II goods face a 3.5% withholding tax if they are Filers, but the rate doubles to 7% for Non-Filers. • Pensions under 10 million rupees remain 100% tax-exempt for everyone, no matter what your filing status is. • Winning a raffle, lottery, or sales promotion prize costs Non-Filers a whopping 40% in tax, compared to 20% for Filers. • Profits on debt from mutual funds deriving 50% or more income from debt carry a huge 50% tax for Non-Filers, compared to 25% for Filers. • Capital gains arising on the disposal of certain debt securities are taxed at 15% for Filers, but double to 30% for Non-Filers. • Payments to electronic and print media for advertising services are taxed at just 1.5% for Active Taxpayers, compared to 3% for Non-Filers. • The withholding tax on banking and financial institution profits is set at 20% for those on the Active Taxpayers’ List, but jumps to 40% for those off the list. • Providing IT and IT-enabled services costs Active Taxpayers just 4% in withholding tax, while Non-Filers must pay 8%. • Selling rice, cotton seed, or edible oils comes with a low 1.5% tax for Filers, but a 3% tax for Non-Filers. • Buyers of 1301cc to 1600cc cars pay a 2% advance tax if they are Filers, but Non-Filers pay exactly triple at 6%. • Buying a high-end 2501cc to 3000cc vehicle leaves Filers with a 9% tax bill, but absolutely punishes Non-Filers with a massive 27% tax rate. • If you receive dividends from Independent Power Purchasers (IPPs), Filers pay a 7.5% tax while Non-Filers surrender 15%. • Commercial importers bringing in Part-III items are hit with a 12% tax rate if they are Non-Filers, compared to only 6% for Active Filers. • Purchasing a 1601cc to 1800cc vehicle will cost Non-Filers a 9% tax, which is three times the 3% rate given to Active Filers. •
i am late filler. I am jobless from last year since when i active Late filler registered in FBR. My brother support me to bear my kitchen expenses. How should i do now to become Filler fron late filler
As soon as you file your tax returns for 2025, but before September 30, 2025, you will become active filer.
How can a person become filer again when he has not filed tax return for 15 years. Last return wfiled 2010 and previous tax record missing
You should file all the missing returns if possible. However, to become filer again needs just filing previous years tax returns.
If a retired person discontinued filing income tax return since 2010 how can he become active filer after 15 years gap?
I am active late filer.what tax of am subject to pay for selling a property worth Rs 1 crore 75 lac
Property Value (PKR) Filer Late Filer Non-Filer
Up to 50 Million 4.5% 7.5% 11.5%
However you can get Active Filer status to save on taxes by filing tax return of 2025 before September 30th.
I am late filer but I submitted the current tax return in July 2025. Now I want to buy a plot or house. How much tax will be paid by me. The rate of fillers or non filler??
Tax rates are same for filers and late filers except for properties tax rates. Late filers pay less tax as compared to non-filer but more than active filers.
Pensioners having main source of income from pension and also income from national savings schemes will file their income tax return in which category?Salery or other income categories.
If income from salary is 75% or more than your total income, then you will be treated as salaried else individual tax rates are applicable. However, pension itself is taxed different in Pakistan.
Salam,
I’m a govt pensioner filling annual tax return regularly for rent income from a house. Although I’ve filed my last tax return 2024 in time but recently found that I’ve become non-filer. What can be the possible reason and how to get back the filler status.
Thanks n regards
If you have filed your tax-returns of 2024 on time, you cannot be a late filer. Please have a look onto your portal, you can become active filer depends on your registration date and filing of returns.
If I file my tax return in Jul-25 first time what would be my filer status “Active Filer” or “Late Filer”
Unfortunately FBR has no mechanism to make individuals Filers , even if they are registerting in a new fiscal year.
Also your status will be updated after the deadline ends for 2025 filing i.e after September 30 (minimum)
Does ‘Active (Late Filer)’ receive the same benefits as ‘Active Filer’?
yes, Active (Late Filer) has same tax rates as for Filer except for property taxes.
I booked a car for my daughter, she was registered as filer in first week of Jun-25. As of now dealership says she is not appearing in ATL.
File tax returns for 2024 and pay the late filing surcharge, to get in the ATL on same day.
My daughter registered herself as a filer in first week of Jun-25, however, her status is shown as “late filer”.
Is there any way to remove this late filer thing from her status?
As of now, late filers will become active again if they file three years (upcoming) tax-returns on time. In short, she cannot become active again before July-September, 2027. She should register in July-Sep, 2025 and file tax-returns to become active filer.
Assalamulaikom,
I became filer in June. Now my status say ,Active (late). I need to file my returns in July to september. Question is I am oversease so what documents i will submit , and how will i submit it. Do i need to email documents to fbr? Please guide me
Late filer is the most confusing status and it’s difficult to understand how to become active filer. Till now, if you’re registered after July 2024 then you can become active filer in October 2025 (if last date to file isn’t extended). You can file your tax returns online (if you know how to) or hire one of the tax consultants for overseas tax filing services in Pakistan. However, this should be noted that overseas are already allowed to pay the active taxpayer taxes on properties sale and purchase even if they are inactive or late filer. Find essential tax guidelines for overseas Pakistanis, including residency status, tax exemptions, bank deposit rules, property tax updates, and other.
What are the disadvantages of being a Late filer with respect to property purchase??
Late filers has to pay double advance tax on property sale/purchase than active filers.
My brother didn’t fill return from last 5 years what should I suggest him ?
Ask him to start filing his tax-returns in order to avoid any financial restrictions or legal consequences.
My in laws moved into a property and my husband stated to me they own house now and own a car hes a late filer whatever this is for im not sure what this is however I was told he has to pay 650 every year of tax is this right or not
Annual taxes are type of property taxes. Payed by the owner every year.
My wife has no income of her own. The house we live in and built by my own income is in the name of my wife. I pay it’s dues and declare it as such in my IT returns. Does she have to file an IT Return?
If she doesn’t need to get activated for other purposes like reducing WHT on different transactions, then she doesn’t need to file her returns if her assets are declared in your returns.