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Late Filing Penalty & Surcharge Calculator
Penalty for a late return is charged per day, and the default surcharge on unpaid tax runs alongside it. Both keep growing until the return is filed, which is why filing late beats not filing at all.
Free, no sign-up. Every rate comes from the published FBR and provincial schedules.
These rates are pending final verification against the current Finance Act. Confirm with us before relying on them for a transaction.
- Days late
- 378 days
- Penalty, section 182
- Rs. 10,000
- Surcharge, section 205
- Rs. 0
- To rejoin the ATL
- Rs. 1,000
How it builds up
| Penalty per day of default 0.1% of the tax payable, or the daily minimum, whichever is higher. | Rs. 1,000 |
| Penalty over the days late | Rs. 378,000 |
| Statutory ceiling on the penalty | Rs. 0 |
| Penalty before any reduction | Rs. 10,000 |
| Penalty after the reduction for filing soon | Rs. 10,000 |
| Default surcharge on the unpaid tax | Rs. 0 |
| Surcharge to get back on the ATL | Rs. 1,000 |
| Total cost of being late | Rs. 11,000 |
This is an estimate based on the published salaried slab rates for the tax year selected. It is not tax advice. Your actual liability depends on allowances, tax credits, other sources of income and tax already withheld from you.
Worth knowing
- Penalty runs from the day after the deadline and does not stop until the return is filed. Every day of delay has a price.
- The reduction for filing within one, two or three months of the deadline is real and worth having. It disappears after that.
- A commissioner can waive penalty where there was a reasonable excuse. Waiver is not automatic and it is not granted for having forgotten.
Want the real number, not an estimate?
A calculator works from the figures you give it. Your actual position accounts for allowances, credits, other income and every rupee already withheld from you — which is frequently more than the tax you owe.
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