Withholding tax is collected at the point of transaction. Rates for persons not on the Active Taxpayer List are typically double or more. The figures below are indicative for Tax Year 2026 and vary by value and category; confirm your exact rate with us before any transaction.
- Purchase of property (236K): filer 3% to 4%, late filer 6% to 8%, non-filer 12% to 20% depending on value
- Sale of property (236C): filer 4.5% to 5.5%, non-filer 11.5% to 12.5% depending on value
- Vehicle registration (231B): filer rates by engine size; non-filers pay roughly triple
- Profit on bank deposits (151): filer 15%, non-filer 35%
- Cash withdrawal above PKR 50,000 per day (231AB): non-filer 0.8%, filer nil
- Dividends: filer 15%, non-filer 30%
The fix
Register an NTN and file a return. The cost of filing is usually less than the extra tax on a single car or bank profit payout.
