Filer vs Non-Filer in Pakistan: 2025 Guide
Why becoming an active filer cuts your withholding rates in half and how to register on the IRIS portal.
A "filer" is anyone whose name appears on the Active Taxpayers List (ATL), updated weekly by FBR. Non-filers pay roughly DOUBLE the withholding tax on most banking and property transactions. For most Pakistanis, filing pays for itself in the first month.
Filer vs non-filer at a glance
Withholding tax — filer vs non-filer (2025-26)
Cash withdrawal > PKR 50k/day
Filer pays 0.6%, non-filer pays 1.2%.
Property purchase
Filer pays 1%, non-filer pays 2% on the deemed value.
Vehicle (above 1300cc)
Filer pays standard advance tax; non-filer can pay 200%+ extra.
Bank profit / dividends
Filer pays 15% / 15%; non-filer pays 30% / 30%.
How to become a filer in 4 steps
- Register on FBR's IRIS portal (iris.fbr.gov.pk) using your CNIC.
- Verify mobile number and email.
- File the income tax return for the most recent tax year (even a nil return).
- Pay any tax due, or skip if zero. Wait 7–14 days for the next ATL update.
Frequently asked questions
Do I need to file if income < PKR 600k?
You should — a nil return keeps you on ATL and prevents the higher non-filer WHT on banking transactions.
Can a tax practitioner file for me?
Yes. Typical fee is PKR 5,000–10,000 for a salaried person and PKR 15,000+ for AOP/business owners.
Need to size up your tax bill first?
Use the FileKero calculator to see exactly what you owe before filing.
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