How the comparison works
For each transaction, the calculator applies the filer and non-filer rates from FBR’s withholding tax rate card for Tax Year 2027 (1 July 2026 – 30 June 2027) and adds them up for the year. Cash withdrawals are worked out per day, because section 231AB looks at the total withdrawn in a day.
Extra cost = Σ amount × (non-filer rate − filer rate)
Filer and non-filer tax, side by side
| Transaction | Section | Filer | Non-filer | Extra cost |
|---|---|---|---|---|
| Buying a property, PKR 20,000,000 | 236K | PKR 250,000 (1.25%) | PKR 2,100,000 (10.5%) | PKR 1,850,000 |
| Selling a property, PKR 20,000,000 | 236C | PKR 550,000 (2.75%) | PKR 2,300,000 (11.5%) | PKR 1,750,000 |
| Registering a new 1300cc car, PKR 5,000,000 | 231B(1) | PKR 75,000 (1.5%) | PKR 225,000 (4.5%) | PKR 150,000 |
| Bank profit, PKR 200,000 | 151 | PKR 40,000 (20%) | PKR 80,000 (40%) | PKR 40,000 |
| Dividends, PKR 200,000 | 150 | PKR 30,000 (15%) | PKR 60,000 (30%) | PKR 30,000 |
| One day’s cash withdrawal, PKR 200,000 | 231AB | PKR 0 (0%) | PKR 1,600 (0.8%) | PKR 1,600 |
Property purchase rates for non-filers rise with value: 10.5% up to PKR 50 million, 14.5% up to PKR 100 million and 18.5% above that. Filers pay 1.25% at every value.
