The Active Taxpayers List (ATL) is FBR's list of people who have filed their return. If you are not on it, most taxes deducted at source are charged at double the filer rate.
Side by side, tax year 2027
| Transaction | Filer | Non-filer |
|---|---|---|
| Profit on bank deposits | 20% | 40% |
| Dividends | 15% | 30% |
| Selling property | 2.75% | 11.5% |
| Buying property (up to Rs 50m) | 1.25% | 10.5% |
| Payments for services | 14% | 28% |
| Cash withdrawal over Rs 50,000 a day | 0% | 0.8% |
An example
Buying a Rs 25 million property: a filer pays Rs 312,500 in advance tax. A non-filer pays Rs 2,625,000, over Rs 2.3 million more on one transaction.
Filing late now costs more
To rejoin the ATL after a late return, the surcharge is now Rs 25,000 for individuals, Rs 50,000 for AOPs and Rs 100,000 for companies. Individuals can avoid it by undertaking not to buy property for six months. Filing on time is still the cheapest option.
Compare filer and non-filer tax with our property and withholding calculators, or get onto the ATL with us.
General information based on the Finance Act 2026, not advice for your situation. Talk to us about your case