Practical, plain-language guidance on filing, deadlines and export tax benefits โ pulled from our client briefings.
Being an Active Taxpayer not only keeps you compliant, it also helps you save more and build a stronger financial future.
Enjoy significantly lower withholding tax rates on property purchases, vehicle registration, banking transactions, dividends, profit on debt, and other financial transactions.
As an Active Taxpayer, you pay substantially less advance tax on the purchase and sale of immovable property.
Benefit from reduced advance tax on the purchase, registration, and transfer of motor vehicles.
A filed tax return enhances your financial credibility, making it easier to obtain bank financing, business loans, and visa approvals.
Missing the filing deadline means paying a separate late ATL activation fee on top of your tax liability.
| Taxpayer Type | Filing Due Date | Late ATL Activation Fee |
|---|---|---|
| Individual | 30 Sep 2026 | Rs. 25,000 |
| Partnership Firm | 30 Sep 2026 | Rs. 50,000 |
| Private Limited Company | 31 Dec 2026 | Rs. 100,000 |
Tax benefits, registrations and export compliance for BPO, IT and ITeS companies and freelancers. PSEB-registered exporters can reduce their final tax on export proceeds to as low as 0.25%, subject to eligibility and export proceeds realization.