# Filer vs non-filer: what you pay extra on cars, property and bank transactions

Source: Searchable (https://searchable.pk/news/economy/filer-vs-non-filer-what-you-pay-extra-on-cars-property-and-bank-transactions)
Type: News article
Author: Searchable Editorial
Published: 7 Sept 2026
Updated: 15 Sept 2026
Retrieved: 15 Sept 2026

> The Income Tax Ordinance's Tenth Schedule doubles many withholding rates for people not on the Active Taxpayer List. The gap is now large enough to matter on a mid-size car.

Pakistan uses withholding tax as a stick: if you are not on the **Active Taxpayer List**, most withholding rates are applied at 100% higher (and sometimes more).

## Where the gap bites

- **Vehicle registration** (section 231B), slabs by engine capacity; the non-filer rate is roughly double.
- **Property purchase and sale** (236C/236K), the difference on a Rs 20 million plot runs into hundreds of thousands of rupees.
- **Cash withdrawals** above the daily threshold, a percentage for non-filers only.
- **Profit on debt**, 15% for filers vs a much higher rate for non-filers.
- **Dividends, prize bonds, mobile top-ups**, higher for non-filers.

## The fix is cheap

Registration on IRIS is free; filing a salaried return takes under an hour. Our [step-by-step guide](/guides/taxes/how-to-become-a-tax-filer-in-pakistan) walks through it, and [tax consultants](/businesses/tax-consultants) will do it for a few thousand rupees.

## Sources

- Income Tax Ordinance 2001: Tenth Schedule (FBR)

How to cite: "Filer vs non-filer: what you pay extra on cars, property and bank transactions", Searchable, 15 Sept 2026, https://searchable.pk/news/economy/filer-vs-non-filer-what-you-pay-extra-on-cars-property-and-bank-transactions