Tax Year 2027: 1 July 2026 – 30 June 2027
🏠 1. Property Purchase — Section 236K
For property valued up to Rs. 50 million:
✅ ATL Filer: 1.25% ❌ Non-ATL: 10.5%
Example: Property worth Rs. 10 million (Rs. 1 crore)
- Tax at the ATL rate: Rs. 125,000
- Tax at the non-ATL rate: Rs. 1,050,000
- Difference: Rs. 925,000
🏡 2. Property Sale — Section 236C
Illustrative applicable rates:
✅ ATL Filer: 2.75% ❌ Non-ATL: 11.5%
Example: Property sold for Rs. 10 million (Rs. 1 crore)
- Tax at the ATL rate: Rs. 275,000
- Tax at the non-ATL rate: Rs. 1,150,000
- Difference: Rs. 875,000
🏦 3. Profit on Bank Deposits — Section 151
For specified bank deposits:
✅ ATL Filer: 20% ❌ Non-ATL: 40%
Example: Annual bank profit of Rs. 100,000
- Tax deduction at the ATL rate: Rs. 20,000
- Tax deduction at the non-ATL rate: Rs. 40,000
- Difference: Rs. 20,000
🎁 4. Prize Bond Winnings — Section 156
For applicable prize bond winnings:
✅ ATL Filer: 15% ❌ Non-ATL: 30%
Example: Winnings of Rs. 100,000
- Tax deduction at the ATL rate: Rs. 15,000
- Tax deduction at the non-ATL rate: Rs. 30,000
- Difference: Rs. 15,000
🚘 5. Motor Vehicle Registration — Section 231B
ATL and non-ATL tax rates may differ according to engine capacity, vehicle value, and the applicable category.
For example, for the 1,001cc–1,300cc category:
✅ ATL Filer: 1.5% ❌ Non-ATL: 4.5%
The actual tax will depend on the vehicle's value and the applicable tax rules.
💳 6. Foreign Payments by Card — Section 236Y
For eligible foreign card transactions:
✅ ATL Filer: 0.5% ❌ Non-ATL: 1%
Example: Eligible transaction of Rs. 100,000
The difference in tax deduction could be Rs. 500.
⚠️ Important Disclaimer
These examples are based on the specified transaction categories and the rates listed above. Before calculating or paying tax, verify the latest applicable FBR rates for Tax Year 2027, including relevant conditions, exemptions, and the nature of the transaction.
Withholding tax is not necessarily final tax in every case. Depending on the applicable provisions, deductions may be adjustable or refundable.
📌Advice: File your income tax return, verify your ATL status, and maintain an accurate wealth statement.