Filing your return late costs you two separate amounts, and most people only know about one of them. Enter your figures below to see both.
How this was worked out
Figures last verified . The minimum penalty under section 182 was increased and older guidance still quotes the earlier figure, so confirm the current amount with the FBR before relying on it.
General information only. This works out the two standard charges for filing an income tax return late. It does not cover penalties for other defaults, for failing to file a wealth statement, or any amount a Commissioner may determine in your particular case. It is not a substitute for professional advice.
The two charges are not the same thing
The section 182 penalty is for filing late at all. It runs at 0.1% of the tax payable for each day you are late, capped at half the tax payable, with a minimum that applies even when no tax was due.
The section 182A surcharge is different. It is not a punishment, it is the price of being put back on the Active Taxpayers List after filing late. You can decline to pay it, stay off the list, and simply lose filer rates until the next list is published. That surcharge rose from Rs 1,000 to Rs 25,000 for individuals on 1 July 2026, so the decision now carries real weight.
If most of your income is salary
There is a much lower minimum penalty where at least 75% of your income is salary and your salary income is under Rs 5,000,000. It is easy to miss, and it makes a large difference to the figure. Tick the box in the calculator to see it applied.
Related reading: what the surcharge increase means, the filing deadline, and our income tax calculator if you still need to work out the tax itself.