Missed the deadline, or worried you might? Enter your tax payable and taxpayer type to see your Section 182 penalty and the separate ATL surcharge, instantly and for free.
Built & Verified by Haadi Associates Tax ConsultantsTax year 2026 (1 July 2025 – 30 June 2026) individual/AOP returns are due 30 September 2026. FBR occasionally grants short extensions; always confirm the current deadline. The ATL surcharge may be waived for qualifying first-time filers. For an exact figure, talk to us directly.
Two separate amounts apply when you file late: a daily penalty tied to your tax payable, and a flat ATL surcharge to regain Active Taxpayer status.
| Rule | Rate / Amount | Notes |
|---|---|---|
| Section 182(1) daily penalty | 0.1% of tax payable per day of default | Capped at 50% of tax payable |
| Minimum penalty (general) | Rs 40,000 | Applies if the daily formula is lower, or if no tax is payable |
| Minimum penalty (qualifying salaried) | Rs 5,000 | Salary is 75%+ of income and under Rs 5,000,000 |
| ATL surcharge (Sec. 182A) – Individual | Rs 25,000 | Cumulative with the 182(1) penalty above |
| ATL surcharge (Sec. 182A) – AOP | Rs 50,000 | Cumulative with the 182(1) penalty above |
| ATL surcharge (Sec. 182A) – Company | Rs 100,000 | Cumulative with the 182(1) penalty above |
This tool estimates the two most common costs of filing late. A few things it deliberately leaves out:
Under Section 182(1), if 0.1% of your tax payable per day of default works out to less than Rs 40,000, or if you have no tax payable at all, the minimum penalty is Rs 40,000. A lower Rs 5,000 minimum applies specifically where 75% or more of your income is salary and that salary is under Rs 5,000,000.
Yes. The penalty is capped at 50% of your tax payable, which is mathematically reached at around 500 days of default at the 0.1% per day rate. Filing sooner rather than later still matters, though, since the ATL surcharge and higher withholding rates apply from day one of being off the Active Taxpayer List.
The Section 182(1) penalty is for filing late at all. The Section 182A ATL surcharge is a separate, additional fixed fee you pay to get your name back onto FBR's Active Taxpayer List after the due date, currently Rs 25,000 for individuals, Rs 50,000 for AOPs, and Rs 100,000 for companies. Both apply together, and missing the ATL means higher withholding tax on transactions like property and banking until you pay it.
Yes, if salary makes up 75% or more of your income and your salary is under Rs 5,000,000, the calculator uses the lower Rs 5,000 minimum instead of Rs 40,000. Tick that box in the calculator if it applies to you.
The statutory due date for individuals and AOPs for tax year 2026 (1 July 2025 to 30 June 2026) is 30 September 2026, and 31 December 2026 for most companies. FBR has occasionally granted short extensions in past years by SRO notification, but none is guaranteed, so always check fbr.gov.pk or ask us for the latest word closer to the date.
The 0.1%-per-day formula doesn't apply when there's no tax payable, so the flat minimum penalty (Rs 40,000, or Rs 5,000 for qualifying salaried individuals) applies instead. The ATL surcharge is also still due if you want to be included on the Active Taxpayer List.
Yes. Filing your Section 116 wealth statement late carries its own penalty of 0.1% of your taxable income per week of default, or Rs 100,000, whichever is higher, on top of the return-filing penalty. This calculator doesn't compute that figure, so ask us if your wealth statement is also overdue.
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