What Being a Non-Filer Costs You Per Year
Enter a rough picture of your year — a car you plan to buy, the cash you withdraw, the profit your savings earn, your electricity bill — and see the combined extra tax you pay simply for not being on the ATL.
Buying a vehicle this year?
Leave the value at zero if not.
Vehicle you already own
For the annual Section 234 tax.
Cash withdrawals
Only withdrawals above Rs 50,000 in a day are taxed.
Savings and bills
Extra tax you pay this year as a non-filer
Rs 88,700
Filer total Rs 42,500 · Non-filer total Rs 131,200
Vehicle registration / transfer (231B)
- As filer
- Rs 0
- As non-filer
- Rs 0
Annual motor vehicle tax (234)
- As filer
- Rs 2,500
- As non-filer
- Rs 5,000
Cash withdrawals (231AB) — 2/month
- As filer
- Rs 0
- As non-filer
- Rs 19,200
Bank profit (151)
- As filer
- Rs 40,000
- As non-filer
- Rs 80,000
Domestic electricity bill (235)
- As filer
- Rs 0
- As non-filer
- Rs 27,000
| Tax | As filer | As non-filer |
|---|---|---|
| Vehicle registration / transfer (231B) | Rs 0 | Rs 0 |
| Annual motor vehicle tax (234) | Rs 2,500 | Rs 5,000 |
| Cash withdrawals (231AB) — 2/month | Rs 0 | Rs 19,200 |
| Bank profit (151) | Rs 40,000 | Rs 80,000 |
| Domestic electricity bill (235) | Rs 0 | Rs 27,000 |
Property transfers (236C / 236K) are excluded because they are flat-rated for everyone since the Finance Act 2026.
How to read this
Every figure here is money already leaving your account — deducted by your bank, your excise office or your utility before you ever see it. Filing a return moves you onto the ATL and cuts most of these rates in half or better.
Filing also makes much of the advance tax you pay adjustable against your annual income tax, so the real gap is often wider than the number above.
Frequently asked questions
What does this calculator include?
It combines the withholding taxes where filer status still changes the rate: vehicle registration (231B), annual motor vehicle tax (234), cash withdrawals (231AB), bank profit and dividends (151/150), and domestic electricity bills (235).
Why isn't property tax included?
Since the Finance Act 2026, sections 236C and 236K are flat rates that apply equally to filers and non-filers, so property transactions no longer create a non-filer premium.
Is filing worth the effort?
For most people the annual saving is far more than the cost of a tax consultant, and filing also makes the advance tax you already pay adjustable against your liability.
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Rates sourced from FBR's Finance Act 2025 and Finance Act 2026. Tax law can change — always verify current rates at fbr.gov.pk before relying on this for a real transaction. Last updated 1 July 2026.