Filer and Non Filer Tax Rates in Pakistan 2025
In 2025, the difference between filer and non filer tax rates in Pakistan has become more critical than ever. The Federal Board of Revenue (FBR) has introduced revised tax structures to encourage more citizens to become tax filers. This article will explain in simple terms who is a filer, who is a non filer, the advantages of being a filer, and the penalties of being a non filer, while covering all updated tax rates in Pakistan 2025 for both categories.
Our main topic is Filer and Non Filer Tax Rates in Pakistan 2025, fully detailed article will be pulished here below.
What is a Filer?
A filer is an individual or company that is registered with the FBR and has submitted their annual income tax return. The filer appears on the FBR Active Taxpayer List (ATL) and enjoys reduced tax rates across multiple sectors.
What is a Non Filer?
A non filer is a person who has not submitted a tax return and is not listed in the FBR Active Taxpayer List. Non filers are penalized with higher tax rates on banking transactions, property, vehicles, and investments.
Benefits of Being a Filer in Pakistan
Becoming a filer has multiple financial and legal advantages:
- Lower tax rates on property, vehicles, and banking.
- Avoidance of penalties on non-compliance.
- Eligibility for government tenders and contracts.
- Faster loan approvals from banks.
- Legal protection in case of tax disputes.
- FBR filer benefits 2025 include reduced withholding and advance taxes.
Disadvantages of Being a Non Filer
If you’re a non filer in 2025, here are the drawbacks:
- Higher tax deductions on every major transaction.
- Not eligible for certain government contracts or business registrations.
- Heavy penalties under FBR rules.
- Difficult access to financial and legal services.
- Limited legal protection in case of audits or investigations.
Filer and Non Filer Tax Rates in Pakistan 2025
The Filer and Non Filer Tax Rates in Pakistan 2025 have been structured to benefit registered taxpayers and penalize those who avoid filing. Let’s break down the major areas:
Property Tax Rates – Filer vs Non Filer
When purchasing property in 2025, a filer is required to pay 2% tax, while a non filer must pay a significantly higher rate of 7%. Similarly, when selling property, a filer pays 1% tax and a non filer pays 4%. If we talk about rental income tax people who have it, is 5% for filers and non filers pay 10% tax.
Vehicle Tax – Filer vs Non Filer (2025)
Vehicles up to 1000cc will cost a filer around Rs. 10,000 in tax, but a non filer would have to pay Rs. 20,000. For 1001cc to 1300cc vehicles, filers pay Rs. 15,000 and non filers pay Rs. 30,000. For vehicles above 1300cc, tax rates can go above Rs. 25,000 for filers and above Rs. 50,000 for non filers.
Banking Transactions – Filer vs Non Filer
When we discuss on banking transactions, especially Filers get much benefits on transactions with low tax rates. Fillers get more benefits than non fillers like the tax on cash withdrawal for filller is only 0.3% but incase for non filers is 0.6%. Likewise, on banking profit (interest income), filers are taxed at 10% while non filers pay double — 20%.
Advance Tax in Pakistan 2025
Advance tax is paid in advance by individuals earning above a specific threshold. Multiple Filers are ready to pay advance their tax amount because they have experienced what are their actual income and also tax. Non filers are charged higher rates regardless of actual income, creating a burden for them.
Income Tax for Filers and Non Filers 2025
Income tax is applied based on income slabs. In 2025, individuals earning up to Rs. 600,000 annually do not pay any income tax, whether they are filers or non filers. However, for income between Rs. 600,001 and Rs. 1,200,000, filers pay 5% while non filers pay 10%. For the range, filers pay only 10% on having Rs. 1,200,001 to Rs. 2,400,000, but unfortunately non filers pay 20% its much. Above Rs. 2,400,000, the rate varies between 15% to 35% for filers and 25% to 45% for non filers.
How to Become a Tax Filer in Pakistan 2025
Becoming a filer is easier than ever. Here’s how:
- Get your NTN (National Tax Number) via the FBR website.
- Register on the FBR online tax portal 2025.
- Fill out the online tax return form.
- Submit your income details and tax payment proof.
- You have to find your name that it is in the Active Taxpayer List (ATL).
How to Check Filer Status in Pakistan
- Visit FBR’s official website
- Go to Taxpayer List (ATL)
- Enter your CNIC or NTN number
- Check your filer status
Tax Return Pakistan Last Date 2025
In Pakistan, the deadline for filing your 2025 income tax return is September 30, 2025 (subject to modification). You can avoid significant fines and late fees by filing before this deadline.
Difference Between Filer and Non Filer in Pakistan
A filer is someone who has submitted their tax return and appears on the FBR’s Active Taxpayer List. A non filer has not filed a tax return and is not on the list. The key differences include higher tax rates, limited financial access, penalties, and restricted legal protection for non filers, while filers enjoy better rates, eligibility for contracts, and reduced legal risks.
FAQs
Q1: Who is a filer in Pakistan?
When people are registered with FBR, we say them they are now become filer and they pay annual tax to Govt of Pakistan, their name appears in the Active Taxpayer List.
Q2: Who is a non filer?
A non filer is an individual or business that has not submitted a tax return and is not listed as an active taxpayer with FBR.
Q3: What are the benefits of becoming a filer?
Lower tax rates, no penalties, legal advantages, and access to financial services are some key benefits.
Q4: What is the penalty for being a non filer?
Higher tax deductions, fines, disqualification from contracts, and risk of legal action.
Q5: How can I register as a filer?
Everything now has become online but a lot of people dont know to become a filer its very easy and simple. Through the FBR portal you have an NTN number after getting this and you will go and to submit your tax return.
Need Legal Help with Tax Filing or FBR Matters? Contact Legal Point
If you are unsure about your filer status, facing penalties as a non filer, or need help with NTN registration, the team at Legal Point is here for you.
Contact: 0333-7703712
Website: www.legalpoint.pk
Email: legalpointteam@gmail.com
Our legal point team experts are responsible to deliver good and beneficial help on filer and non filer tax rates in Pakistan, tax filing, FBR notices, and further income tax disputes etc. Don’t delay your rights — get in touch with Legal Point today!
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