Filer vs non-filer
Your FBR active taxpayer status directly affects withholding tax rates on property transfers. Becoming a filer can save significant amounts on a single transaction.
| Tax | Filer | Non-filer |
|---|---|---|
| Capital Gains Tax (CGT) | 3.5% – 15% (holding-based) | 7% – 30% (holding-based) |
| WHT Seller (236-C) | 1% | 2% |
| WHT Buyer (236-K) | 2% | 4% |
Check your status on the FBR IRIS portal before signing a sale agreement.
Compare filer vs non-filer for your dealEstimates only. Not legal or tax advice. Verify all amounts with FBR, Excise & Taxation, and your Sub-Registrar before transfer.