FBR Late Return Penalty Calculator
Estimate the penalty for a late income tax return in Pakistan: the section 182 daily penalty plus the section 205 default surcharge — all in your browser, nothing is sent anywhere.
How the penalty works
- Section 182 penalty: 0.1% of the tax payable for each day of delay, subject to a minimum of Rs 5,000 (Rs 10,000 for companies) and a maximum of 25% of the tax payable.
- Section 205 default surcharge: if the tax was also paid late, a surcharge of 12% per annum applies on the unpaid tax for the delay period.
- Default assessment: if no return is filed at all, FBR can make a best-judgment assessment under section 122C, which is usually worse than filing late.
How to use
- Select your taxpayer type and enter the tax payable for the tax year.
- Enter the number of days past the filing due date.
- Tick the box if the tax itself was also paid late.
- Press calculate and review the breakdown.
Frequently asked questions
Under section 182 of the Income Tax Ordinance, 2001, the penalty is 0.1 percent of the tax payable for each day of default, with a minimum of Rs 5,000 for individuals and AOPs, and a maximum of 25 percent of the tax payable.
If the tax itself is paid late, a default surcharge of 12 percent per annum applies on the unpaid tax amount for the period of delay, in addition to the section 182 penalty.
Yes. If no return is filed, FBR can make a best-judgment default assessment and the taxpayer loses the right to revise the return later in some cases, so filing even late is usually better than not filing.
Yes — free, no signup, and it runs entirely in your browser. It gives an estimate only; confirm the exact liability with FBR or a tax consultant.
Note
This calculator gives an estimate only, based on sections 182 and 205 of the Income Tax Ordinance, 2001. Rates, minimums and company treatment can change with finance bills; confirm your exact liability with FBR or a tax consultant before paying.