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Pakistan Official Services Information Portal • Updated September 2026
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OFFICIAL VERIFIED RECORD 2026

Withholding Tax Rates 2026: Filer vs Non-Filer Comparison

Compare withholding tax (WHT) rates 2026 in Pakistan. Learn exact tax percentages on property purchase, vehicle registration, bank transactions, and prize bonds.

INDEPENDENTLY VERIFIED RECORD
Updated 23 days ago•September 9, 2026

Written by:Usman Ali Raza·Reviewed by:Editorial Review Board

Source: FBR Official Tax Slabs
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In Short
Verified Summary
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How to Check or Verify: Withholding Tax Rates 2026: Filer vs Non-Filer Comparison

In Pakistan's 2026 tax framework, active filers enjoy significantly lower withholding tax rates compared to non-filers. For example, property purchase tax (Sec 236K) is 3% for filers vs up to 12%-15% for non-filers, bank cash withdrawals are 0% for filers vs 0.9% for non-filers, and vehicle registration taxes are doubled for non-filers.

FBR TAX & ACTIVE FILER DESK
VERIFIED INFOGRAPHIC
SOURCE: OFFICIAL GAZETTE 2026
Withholding Tax Rates 2026: Filer vs Non-Filer Comparison Official Guide 2026 Pakistan Info Hub

Official Document Reference Mockup

GENERIC SPECIMEN (NO REAL DATA)
FEDERAL BOARD OF REVENUE
National Tax Number (NTN) Certificate
ACTIVE FILER
NATIONAL TAX NUMBER (NTN)7-Digit NTN / 13-Digit CNIC
CATEGORYIndividual / Business / AOP
REGISTRATION100% Free on Iris 2.0
FBR Active Taxpayer List (ATL)0% Cash Withdrawal WHT
ℹ️ Official NTN format reference under Government of Pakistan regulations.
Choose View Format:

Official Fee Schedule & Delivery Ledger (2026)

Verified government rates and turnaround timeframes across processing tiers

Official Rates
Service Type / DocumentNormalUrgentExecutive / FastValidity / Period
Property Purchase (Section 236K)
3% for Filers12% to 15% for Non-FilersFBR Prescribed
Active 2026
Bank Cash Withdrawal > 50K (Sec 231A)
0% for Filers0.9% for Non-FilersAuto Bank Deduction
Active 2026

Step-by-Step Application Process

Official step sequence under 2026 civic regulations

VERIFIED PROCESS FLOW
1

Check ATL Status Prior to Transaction

Verify your status is 'Active' on fbr.gov.pk to prevent automated non-filer banking deductions.

2

Provide CNIC to Bank / Land Registrar

The 1Link or Land Revenue system automatically queries FBR database to apply 3% filer rate.

Withholding Tax Rates: Active Filer vs Non-Filer Slabs 2026

FBR Active Taxpayer List (ATL) tax exemptions vs punitive non-filer surcharges

Comparative Analysis
Lowest Standard Rates

Active Tax Filer (ATL)

Compliant Taxpayer on FBR List

  • 0% Tax on bank cash withdrawals exceeding PKR 50,000 per day
  • 3% Standard Advance Tax on immovable property purchase (Section 236K)
  • 15% Final Withholding Tax on bank profit, dividends & savings schemes
  • Standard engine CC vehicle registration & token tax without punitive multipliers
Target Beneficiary:

Salaried individuals, business owners, freelancers & property investors

Punitive Surcharges

Non-Filer / Late Filer

Subject to 100% to 200% Punitive Tax

  • 0.9% Advance Withholding Tax on bank cash withdrawals (Section 231AB)
  • 12% to 15% Heavy Surcharge on immovable property purchase transactions
  • 30% Doubled Withholding Tax on bank profit and savings returns
  • Double/Triple registration tax on motor vehicles and mobile imports
Target Beneficiary:

Urged to file annual income tax return on Iris 2.0 to restore ATL status

Detailed Guide & Verified Procedures

GAZETTE VERIFIED

Withholding Tax Rates Matrix (2026) | Transaction Type | Filer Rate | Non-Filer Rate | Governing Section | | :--- | :--- | :--- | :--- | | Property Purchase (Buyer) | 3% | 12% - 15% | Section 236K | | Property Sale (Seller) | 3% | 10% | Section 236C | | Bank Cash Withdrawal (>50K/day) | 0% | 0.9% | Section 231AB | | Vehicle Registration (1000cc-1300cc) | PKR 25,000 | PKR 75,000 | Section 231B | | Vehicle Registration (>2000cc) | 6% | 18% | Section 231B | | Prize Bond Winnings | 15% | 30% | Section 156 | | Bank Profit on Debt (Savings Account)| 15% | 35% | Section 151 |

UA
Usman Ali RazaVERIFIED RESEARCHER

Financial & Loan Scheme Desk Lead

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Usman Ali Raza manages financial policy analysis, calculating government subsidized loan schedules (Apni Chhat Apna Ghar, PM Youth Scheme) and NEPRA electricity tariff regulations.

MBA Finance, Certified Policy AuditorReviewed & Fact-Checked: September 9, 2026

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Frequently Asked Questions (Citizen Guidance)

Verified legal, operational & portal clarifications

Verified Answers

Under Section 156, prize bond winnings are taxed at 15% for active filers and 30% for non-filers.

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NTN Registration Online Pakistan 2026 – FBR Iris Step-by-Step

To register for a National Tax Number (NTN) online in Pakistan, visit the official Federal Board of Revenue (FBR) Iris portal at iris.fbr.gov.pk. Individual Pakistani citizens automatically use their 13-digit CNIC as their NTN after completing the 'Registration for Unregistered Person' form with their mobile number, email, and residential electricity meter reference number.

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FBR Filer Status Check by CNIC 2026: ATL Inquiry & Filer vs Non-Filer Tax Rates

To check your FBR active filer status in 2026, visit fbr.gov.pk under 'Active Taxpayer List (Income Tax)' or SMS 'ATL [13-digit CNIC]' to 9966. Being an Active Filer grants massive tax savings: 0% tax on cash withdrawals (vs 0.6%-0.9% for non-filers), 15% tax on bank profits (vs 30%-35%), 1.5%-3% advance tax on buying property under Sec 236K (vs 10.5%-18.5% for non-filers), and significantly lower vehicle registration taxes.

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VERIFIED RECORD 2026

How to Become a Tax Filer in Pakistan (2026 Iris Complete Guide)

To become a tax filer in Pakistan in 2026, register on FBR Iris (iris.fbr.gov.pk) with your CNIC, fill out the Annual Income Tax Return Form 114(1) declaring your annual income and deductible taxes, complete Wealth Statement Form 116, and submit with your 4-digit verification PIN to be placed on the Active Taxpayer List (ATL).

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