Tax & Salary
Filer vs Non-Filer Calculator Pakistan
فائلر بمقابلہ نان فائلر
Compare estimated property transaction withholding when a person is on or off the ATL.
Verified 10 September 2026
Estimated non-filer extra cost
Rs 125,000
This compares ATL vs not-on-ATL withholding, not final capital-gains liability.
- Filer estimate (1.25%)
- Rs 125,000
- Not on ATL estimate (2.5%)
- Rs 250,000
- Difference
- Rs 125,000
- Applicable period
- Tax Year 2026–27
Formula: Transaction value × applicable section rate
How it works
Value × section 236K purchase rate or consideration × section 236C sale rate.
Worked example
On a Rs 10,000,000 purchase, the base 236K estimate at 1.25% is Rs 125,000.
Important assumptions
- This is advance withholding, not final capital-gains tax.
- The entered amount matches the statutory valuation basis.
- Special exemptions are excluded.
Sources & verification
Tax Year 2026–27
Primary source: FBR — Finance Act 2026, sections 236C/236K and Tenth Schedule
Open sourceFound a possible error? Use the corrections page. Financial and tax results are informational estimates.
Understand the calculation
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