The definitive statutory tax slabs for Tax Year 2026 and the official Filer vs. Non-Filer Withholding Tax penalties comparison.
First Schedule, Part I, Division I — Applicable for Fiscal Year 2025-2026
| Slab | Taxable Income Range (PKR) | Rate of Tax | Base Fixed Tax |
|---|---|---|---|
| 1 | Rs. 0 — Rs. 600,000 | 0% (Exempt) | Rs. 0 |
| 2 | Rs. 600,000 — Rs. 1,200,000 | 1% of excess | Rs. 0 |
| 3 | Rs. 1,200,000 — Rs. 2,200,000 | 11% of excess | Rs. 6,000 |
| 4 | Rs. 2,200,000 — Rs. 3,200,000 | 23% of excess | Rs. 116,000 |
| 5 | Rs. 3,200,000 — Rs. 4,100,000 | 30% of excess | Rs. 346,000 |
| 6 | Exceeding Rs. 4,100,000 | 35% of excess | Rs. 616,000 |
Compare withholding tax rates between Active Taxpayers (Filers) and Inactive persons (Non-Filers).
Active filers withdraw any cash amount completely free of advance tax. Non-filers suffer 0.9% deduction at source.
0% (Exempt)
0.9%
Bank profit earned by non-filers is taxed at double the standard rate, cutting returns in half.
15%
30%
Dividends distributed by companies and mutual funds face an automatic 30% deduction for non-filers.
15%
30%
Advance tax payable at registration or transfer doubles or triples for non-filers.
Rs. 10,000
Rs. 30,000
Buying a 1.3L to 1.6L vehicle as a non-filer costs an extra Rs. 100,000 in unrecoverable tax.
Rs. 50,000
Rs. 150,000
High-end cars carry a staggering Rs. 400,000 extra tax burden for non-filers.
Rs. 200,000
Rs. 600,000
Purchasing a Rs. 10M plot as a filer costs Rs. 300K tax. A non-filer pays up to Rs. 1.5M tax!
3%
10.5% - 15%
Sellers on the Active Taxpayers List pay just 3% adjustable advance tax upon registering property deed.
3%
6% - 10%
FBR deducts 30% from any prize bond win if your CNIC is not verified on the Active Taxpayers List.
15%
30%
PSEB registered IT exporters on ATL enjoy a 0.25% final tax rate. Non-filers lose this facility entirely.
0.25% (Final Tax)
1% - Normal Slabs
Getting on the FBR Active Taxpayers List (ATL) takes 24 hours. A standard filing fee pays for itself on your very first bank transaction or vehicle registration.