Non-Filer Tax Rates in Pakistan | A Comprehensive Guide by WaysTax
In Pakistan’s rapidly evolving financial ecosystem, one of the most critical yet misunderstood aspects of taxation is the distinction between filers and non-filers.
Whether you’re a salaried employee, business owner, freelancer, or simply someone who makes regular bank transactions, your tax status affects more than just the numbers on your paycheck. It influences your access to financial services, your business opportunities, and even your ability to own property.
Despite the government’s consistent push for documentation and tax compliance, millions remain non-filers, either by choice or due to lack of awareness. What most people don’t realize is that non-filer status doesn’t save money; in fact, it often costs more.
At WaysTax, our mission is to help you file your taxes so that you don’t have to keep worrying about them. We take the burden of non filer tax rate off your shoulders and ensure your compliance with Pakistan’s tax laws is smooth, accurate, and hassle-free.
What is a Non-Filer?
A non-filer in Pakistan is a person or organization that is not listed on the Active Taxpayers List (ATL) and is not registered with the Federal Board of Revenue (FBR).
Compared to filers, non-filers are subject to higher tax rates and a number of financial restrictions.
Income Tax Rates for Filer and Non-Filer
One of the most significant areas where being a filer pays off, and where being a non-filer hurts your pocket, is in how income is taxed.
The Federal Board of Revenue (FBR) has clearly defined separate tax slabs for salaried and non-salaried individuals.
These brackets are designed to ensure progressive taxation, but some often end up paying significantly more in the form of withholding tax rates for non filer on various transactions.
Let’s explore these categories in detail.
Salaried Individuals
If your salary income makes up more than 75% of your total taxable income, you fall under this category.
Here’s what your tax obligation looks like under the normal tax regime.
| S.No | Taxable Income (PKR) | Rate of Tax |
| 1 | Up to 600,000 | 0% |
| 2 | 600,001 – 1,200,000 | 5% of the amount exceeding Rs. 600,000 |
| 3 | 1,200,001 – 2,200,000 | Rs. 30,000 + 15% of the amount exceeding Rs. 1,200,000 |
| 4 | 2,200,001 – 3,200,000 | Rs. 180,000 + 25% of the amount exceeding Rs. 2,200,000 |
| 5 | 3,200,001 – 4,100,000 | Rs. 430,000 + 30% of the amount exceeding Rs. 3,200,000 |
| 6 | Over 4,100,000 | Rs. 700,000 + 35% of the amount exceeding Rs. 4,100,000 |
If a salaried individual earns above Rs. 10 million annually, they are subject to an additional tax of 10% on their calculated tax liability.
Importantly, this additional tax is withheld by the employer, so it’s your employer’s responsibility to ensure compliance.
Non-Salaried Individuals & Association of Persons (AOPs)
If you’re a freelancer, business owner, or consultant, or if your income isn’t primarily from a salary (i.e., less than 75% of your total income is salaried), you’re taxed under a separate regime.
This also includes AOPs, such as partnerships or jointly-run businesses.
| S.No | Taxable Income (PKR) | Rate of Tax |
| 1 | Up to 600,000 | 0% |
| 2 | 600,001 – 1,200,000 | 15% of the amount exceeding Rs. 600,000 |
| 3 | 1,200,001 – 1,600,000 | Rs. 90,000 + 20% of the amount exceeding Rs. 1,200,000 |
| 4 | 1,600,001 – 3,200,000 | Rs. 170,000 + 30% of the amount exceeding Rs. 1,600,000 |
| 5 | 3,200,001 – 5,600,000 | Rs. 650,000 + 40% of the amount exceeding Rs. 3,200,000 |
| 6 | Over 5,600,000 | Rs. 1,610,000 + 45% of the amount exceeding Rs. 5,600,000 |
Special Provision for Regulated Professional Firms.
For AOPs involved in professional services (e.g., law firms, medical practices, accounting firms), and where their profession is regulated by law, the maximum tax payable is capped at 40% of their income, even if the regular calculation goes beyond that.
Additional Tax on High Earners.
Just like salaried individuals, non-salaried individuals and AOPs earning above Rs. 10 million annually must pay an additional 10% tax on their liability, this is calculated on top of their regular tax.
Dividends Section 150
The dividend tax rates for tax rate for filer and non filer are
| Category | Filer | Non-Filer |
| Independent Power Producers (IPPs) | 7.5% | 15% |
| Mutual Funds / REITs | 15% | 30% |
| Mutual Funds (≥50% income from profit on debt) | 25% | 50% |
| Exempt/Zero Tax Payable Companies | 25% | 50% |
Profit on Debt – Section 151
| Recipient | Filer | Non-Filer |
| Individuals / AOPs / Companies | 15% | 35% |
Exports – Section 154 & 154A
| Type | Filer | Non-Filer |
| Export of Goods | 1% (+1% Adv) | 2% |
| IT Services (PSEB Registered) | 0.25% | 0.25% |
Deemed Income – Section 7E
- 1% on Fair Market Value exceeding Rs. 25 million (excluding exempt/excluded property)
Tax Rate for Non filer on Special Saving Certificate
| Taxpayer Status | Withholding Tax Rate on SSC Profits |
| Filer | 15% |
| Non-Filer | 30% |
Rent of Immovable Property – Section 155
| Annual Gross Rent | Filer |
| More than Rs. 300,000 | – |
| 300,001 – 600,000 | 5% of amount > 300K |
| 600,001 – 2,000,000 | Rs. 15,000 + 10% of amount > 600K |
| > Rs. 2,000,000 | Rs. 155,000 + 25% of amount > 2M |
- Withholding tax rates of filers non filers companies. 15% (Filers), 30% (Non-Filers)
Prizes & Winnings – Section 156
| Type | Filer | Non-Filer |
| Prize Bonds / Crosswords | 15% | 30% |
| Raffles / Promotions | 20% | 40% |
Petroleum Products – Section 156A
| Seller | Filer | Non-Filer |
| Petrol Pump Operator | 12% | 24% |
Cash Withdrawals – Section 231AB
| Threshold | Filer | Non Filer |
| More than Rs. 50,000/day | – | 0.6% |
Motor Vehicle Filer and Non Filer tax rates in Pakistan 2025
Here are the withholding tax rates vehicles for filers and non filers
| S.No | Engine Capacity | Filer Rate | Non-Filer Rate |
| 1 | Up to 850cc | – | – |
| 2 | 851cc to 1,000cc | Rs. 5,000 | Rs. 15,000 |
| 3 | 1,001cc to 1,300cc | Rs. 7,500 | Rs. 22,500 |
| 4 | 1,301cc to 1,600cc | Rs. 12,500 | Rs. 37,500 |
| 5 | 1,601cc to 1,800cc | Rs. 18,750 | Rs. 56,250 |
| 6 | 1,801cc to 2,000cc | Rs. 25,000 | Rs. 75,000 |
| 7 | 2,001cc to 2,500cc | Rs. 37,500 | Rs. 112,500 |
| 8 | 2,501cc to 3,000cc | Rs. 50,000 | Rs. 150,000 |
| 9 | Above 3,000cc | Rs. 62,500 | Rs. 187,500 |
Tax Rate for Non Filer and Non Registration
| Transaction Type | Tax Rate for Non-Filers |
| Cash Withdrawal (Bank) | 0.6% (above Rs. 50,000/day) |
| Banking Instruments (e.g. PO, DD, CDR) | 0.6% |
| Profit on Debt (e.g. bank savings) | 30% |
| Sale of Property | Up to 10% (depending on value) |
| Purchase of Property | Up to 7% |
| Rental Income | 15% |
| Dividend Income | 25% |
| Foreign Remittances (business-related) | Up to 5% |
Brokerage/Commission Tax – Section 233
| Type | Filer | Non-Filer |
| Advertising Agents | 10% | 20% |
| Life Insurance Agents (<Rs. 500K) | 8% | 16% |
| Others | 12% | 24% |
Electricity Bills – Section 235
| Bill Amount | Commercial | Industrial |
| Up to Rs. 500 | – | – |
| Crosses 500 but doesnot cross 20,000 | 10% | 10% |
| More than Rs. 20,000 | Rs. 1,950 + 12% excess | Rs. 1,950 + 5% excess |
Withholding tax rates for filer and non filer contractors
| Category | Filer | Non Filer |
| Company | 7.5% | 15% |
| Individual/AOP | 8% | 16% |
Tax Rate for Non filer on Banking Transactions
- Cash Withdrawals & Transfers (Over PKR 50,000)
- 0.6% Advance Tax (for non-filers)
- Example: Withdrawing PKR 100,000 → PKR 600 tax deducted
- Tax Rate on Bank Transfer of Non Filer Pakistan (Domestic & International)
- 0.3% Advance Tax (if sender is a non-filer)
- Example: Sending PKR 200,000 → PKR 600 tax deducted
- Foreign Remittances (Incoming)
- No tax for filers
- 5% to 10% tax for non-filers (depending on amount & source)
- Tax Rate for Non Filer on Banking Transactions (Aggregate Limit)
- Non-filers face higher withholding taxes if total transactions exceed PKR 10 million/year.
Public Auctions – Section 236A
| Asset Type | Filer | Non-Filer |
| Goods/Assets (excl. property) | 10% | 20% |
| Immovable Property | 5% | 10% |
Section 236C—Withholding Tax Rates for Filers and Non-Filers in Pakistan on Sale/Transfer of Immovable Property
| Property Value (Gross Amount Received) | Filer | Late Filer | Non-Filer |
| Up to Rs. 50 million | 3% | 6% | 10% |
| Above Rs. 50 million to Rs. 100 million | 3.5% | 7% | 10% |
| Above Rs. 100 million | 4% | 8% | 10% |
Functions/Gatherings Tax – Section 236CB
| Filer | Non-Filer |
| 10% | 20% |
Foreign Remittances via Cards – Section 236Y
| Filer | Non-Filer |
| 5% | 10% |
Bonus Shares – Section 236Z
| Filer | Non-Filer |
| 10% | 20% |
Capital Gain on Immovable Property – Section 37
- Filers. Flat 15%
- Non-Filers. Taxed as per slab (min 15%)
Capital Gain on Securities – Section 37A
- Filers. 15%
- Non-Filers. Normal slab rates for individuals/AOPs (min 15%)
How to Become a Tax Filer in Pakistan?
Becoming a tax filer in Pakistan is a straightforward process and comes with many benefits, including lower tax rates on property transactions, vehicle token tax, and banking transactions.
Non-Filer Tax Rate Calculator
Want to calculate your non-filer tax rate yourself, or do the filer and non filer check?
Follow the non filer tax rate calculator link to estimate how much tax you’ll owe based on your income or transaction type, so you can plan better or decide if it’s time to become a filer!
Non Filer Tax Rate Calculator
Step-by-Step Guide to Become a Tax Filer in Pakistan
Here’s a step-by-step guide on how to become a tax filer in Pakistan.
1. Obtain Your NTN (National Tax Number)
To file your taxes, you first need an NTN.
How to Get NTN.
- Visit. https.//iris.fbr.gov.pk
- Click on “Registration for Unregistered Person”
- Fill out your details.
- CNIC number
- Mobile number (must be registered in your name)
- Email address
- Submit the registration form.
- Pay fbr filer registration fees
- You will receive a login/password for FBR’s IRIS portal.
2. Log in to FBR’s IRIS System
- Go to https.//iris.fbr.gov.pk
- Enter your CNIC and password.
3. Complete Your Profile
Once inside IRIS.
- Update your personal details, business information (if any), bank account, and employment.
- Attach supporting documents (CNIC, electricity bill, etc.).
4. File Your Income Tax Return
To become a filer, you must file your annual income tax return for the latest tax year.
5. Documents Required to file your income tax returns in Pakistan
- CNIC
- Salary Certificate (if employed)
- Bank Statement
- Rental Agreement (if any)
- Utility bills, property details, etc.
In IRIS.
- Go to “Declaration”
- Select “Income Tax Return”
- Fill in all relevant sections and submit.
5. Confirmation of Filer Status
Once submitted successfully, your name will appear in the Active Taxpayer List (ATL) within 24 hours (or on the next ATL update, depending on timing).
Check your ATL status here. https.//www.fbr.gov.pk/?aspxerrorpath=/atl
Your Tax, Your Contribution — Become a Filer with Waystax
At Waystax, we know taxes can be overwhelming, forms, deadlines, and the fear of making a mistake. We do it for you because we want you to be a proud filer without having to worry about it.
Whether it’s filing your income tax, getting your NTN, or just figuring out where to start, Waystax takes care of everything.
Just reach out, and we’ll handle the process while you focus on what matters most.
It’s not just about taxes — it’s about playing your part in Pakistan’s future.
Let’s build it together, one tax return at a time.
FAQs – Non Filer Tax Rate
Tax Filing Made Easy — Do Your Part for Pakistan with Waystax
Understanding the implications of non filer status is crucial for financial well-being in Pakistan.
The elevated non filer tax rate Pakistan and associated disadvantages make it imperative to transition to filer status.
At WaysTax, we are committed to guiding you through this process, ensuring compliance and optimizing your financial potential.
Book your Call with WaysTax Today to Become a Filer
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