The Tax Year 2026 return deadline for individuals and AOPs was extended to 31 October 2026. This calculator applies the Section 182 penalty formula as published on fbr.gov.pk and the Section 182A surcharge as amended by the Finance Act 2026. It is an estimate, not an order.
Enter your details to see the days late, the Section 182 penalty and the ATL surcharge to rejoin the Active Taxpayers List.
| Item | Rule | Source |
|---|---|---|
| Daily penalty | 0.1% of tax payable for each day of default | Section 182, entry 1 |
| Maximum penalty | 50% of tax payable | Section 182, entry 1 |
| Minimum penalty | Rs 40,000, also when no tax is payable | Section 182, entry 1 |
| Salaried minimum | Rs 5,000 where 75%+ of income is salary below Rs 5 million | Section 182, proviso |
| ATL surcharge, individual | Rs 25,000 | Section 182A (Finance Act 2026) |
| ATL surcharge, AOP | Rs 50,000 | Section 182A (Finance Act 2026) |
| ATL surcharge, company | Rs 100,000 | Section 182A (Finance Act 2026) |
Choose the taxpayer type, tick the salaried box if it applies to you, and check the due date. For Tax Year 2026 returns of individuals and AOPs the extended due date was 31 October 2026; companies usually file by 31 December for a June year-end. Enter the date you filed or expect to file, and the tax payable for the year as shown in your return, including tax already deducted at source.
The result shows the Section 182 penalty that the published formula produces and the Section 182A surcharge needed to be placed on the Active Taxpayers List after a late return. For individuals, FBR published draft rules in October 2026 for a Form ATL-U undertaking that would replace the surcharge with a six-month promise not to acquire property; check IRIS for whether it is available when you file. Our guide to what to do after the 31 October deadline explains each step, and our comparison of the ATL surcharge and Form ATL-U helps you choose.
Under Section 182 as published by FBR, the penalty is 0.1% of the tax payable for each day of default, capped at 50% of the tax payable. If that works out below Rs 40,000, or no tax is payable, the penalty is Rs 40,000. Where at least 75% of income is salary below Rs 5 million, the minimum is Rs 5,000.
Under Section 182A, as amended by the Finance Act 2026, a person who files after the due date is placed on the Active Taxpayers List only after paying a surcharge: Rs 25,000 for individuals, Rs 50,000 for associations of persons and Rs 100,000 for companies.
No. The surcharge is paid to be placed on the Active Taxpayers List after a late return. The Section 182 penalty is a separate penalty for the delay and is imposed by an order of the tax officer, normally after a notice.
It means the tax chargeable on your taxable income for the year, under the assessment made or treated as made, not only the unpaid balance. Tax already deducted by an employer or bank still counts as tax payable for this formula.
No. It applies the published formula to the figures you enter. The penalty is imposed by an order after a notice, where a genuine reason for the delay can be explained, and the order can be appealed. Confirm the current law at fbr.gov.pk.
Fixed, published fees from Rs. 3,500 for salaried returns. Penalties and surcharges are paid to FBR, not to us.