How much property tax is saved under Section 236K by being a Filer?

Under Section 236K, a Filer pays 1.25% buyer advance withholding tax on property purchases, whereas a Non-Filer pays 2.5%, saving over 50% of the tax amount.

How can I activate my Active Taxpayer List (ATL) status instantly?

By filing your annual income tax return for the relevant tax year and paying the statutory ATL surcharge (PKR 1,000 for individuals / PKR 10,000 for AOPs / PKR 20,000 for companies), your ATL status is updated on FBR Iris every Monday.

Pakistan Calculators/Pakistan Filer Tax Savings

Pakistan Filer vs Non-Filer Tax Savings Calculator (2026/2027)

Select your transaction categories below to compare exact Filer vs Non-Filer FBR withholding tax amounts and calculate your total savings.

Select & Customize Your Transactions

Toggle categories and enter amounts to calculate live tax differences.

1. Property Purchase (Sec 236K)Rs 200 Lacs

Rs 0Rs 5 CroreRs 10 Crore

2. Property Sale (Sec 236C)Rs 150 Lacs

Rs 0Rs 5 CroreRs 10 Crore

3. Vehicle Registration (Sec 231B)1300 cc

4. Cash Withdrawal > 50k (Sec 231AB)Rs 5 Lacs

Rs 0Rs 50 LacsRs 100 Lacs (1 Cr)

5. Foreign Card Spending (Sec 236Y)Rs 3 Lacs

6. IT & ITeS Services (Sec 153(1)(b))Rs 10 Lacs

7. Independent Professional (Sec 153(1)(b))Rs 20 Lacs

Filer vs Non-Filer Audit

TY 2027 Slabs

Category	Filer Tax	Non-Filer	Savings
Property Purchase 1.25% vs 2.5%	Rs 250,000	Rs 500,000	Rs 250,000
Property Sale 2.75% vs 5.5%	Rs 412,500	Rs 825,000	Rs 412,500
Vehicle Reg (1300cc) Rs 25k vs Rs 75k	Rs 25,000	Rs 75,000	Rs 50,000
Cash Withdrawal 0% vs 0.8%	Rs 0	Rs 4,000	Rs 4,000
Total Tax	Rs 687,500	Rs 1,404,000	Rs 716,500

Total Money Saved by Becoming Filer

Rs 716,500

Filer Status Benefit:51% Tax Saved

Restore Filer Status with ADVAQ

Real-Time Mathematical Audit

Live Step-by-Step Filer vs Non-Filer Tax Savings Audit

Line-by-line breakdown of FBR 10th Schedule withholding tax penalty rates and net savings on your selected assets.

Step 1: Selected CategoriesATL Active

Active Categories: 4 Items

Total Non-Filer Tax: Rs 1,404,000

Total Filer Tax: Rs 687,500

Step 2: Property WHT AuditSec 236K/236C

Buyer Rate (236K): 1.25% vs 2.5%

Seller Rate (236C): 2.75% vs 5.5%

Property Tax Relief: 50% WHT Discount

Step 3: Bank & Services WHTSec 231AB / 153

Cash Out (231AB): 0% vs 0.8%

IT Services (153): 4% vs 8%

Foreign Cards (236Y): 0.5% vs 1%

Step 4: Net Filer BenefitTotal Saved

Total Non-Filer Tax: Rs 1,404,000

Total Filer Tax: Rs 687,500

Net Pocket Savings: Rs 716,500

FBR Filer vs Non-Filer Withholding Tax Rates (2026/2027)

Transaction Type	FBR Section	Filer Rate	Non-Filer Rate	Tax Relief %
Property Buyer WHT	Section 236K	1.25%	2.5%	1.25% Savings
Property Seller WHT	Section 236C	2.75%	5.5%	2.75% Savings
Bank Cash Withdrawal (Rs 50k+/day)	Section 231AB	0%	0.8%	0.8% Savings
Foreign Card Remittance	Section 236Y	0.5%	1.0%	0.5% Savings

Knowledge Base

Frequently Asked Questions (FBR Active Taxpayer Status)

An Active Taxpayer (Filer) is a person whose name appears on the FBR Active Taxpayer List (ATL) after filing an annual income tax return. Non-Filers face 100% to 350% higher penalty withholding tax rates on property transfers, vehicle purchases, bank transactions, and dividends.