Filing & Compliance · Tax Year 2026-2027

Tax Appeal Fee Calculator

Pick the forum, the kind of order and your taxpayer type to see the prescribed filing fee and deadline. The Rs 20 million routing rule was removed by the Finance Act 2025 — either forum is now open to you.

Forum
Finance Act 2025 omitted Section 126A — no Rs 20 million cutoff; a non-SOE taxpayer may choose either.
Order appealed against
Only the Commissioner (Appeals) fee differs by order type.
Taxpayer type

Step by step

How the fee is worked out

  1. Choose the forum

    Commissioner (Appeals) first, or straight to the Appellate Tribunal — your call since the Finance Act 2025.

  2. Say what you are appealing

    An assessment order or any other order — the Commissioner (Appeals) fee differs.

  3. Choose your taxpayer type

    Companies pay a higher fee than individuals and AOPs at both forums.

  4. Note the deadline

    Thirty days of service or receipt of the order at either forum.

Reading the result

The fee is per appeal, per order

One fee covers one appeal against one order, however many grounds it raises. Challenging assessments for three tax years means three appeals and three fees, even where the issue is identical in each.

That is worth knowing before deciding how many years to contest, because the arithmetic of a small disputed amount across several years can turn against you once fees and professional costs are counted.

Paying the fee does not pause recovery

Filing an appeal, fee paid and properly lodged, does not by itself stop the department recovering the demand. A stay has to be sought separately. Taxpayers who assume the appeal freezes the position sometimes find the money recovered from a bank account while the appeal is pending.

Think about the forum before the fee

The fee is a small part of the cost of an appeal. Which forum you go to first affects how long the matter takes, what evidence can still be introduced, and what the route onward looks like. Choosing on the basis of the filing fee is optimising the smallest number in the exercise.

Where this stops

This gives the prescribed fee and the deadline for the forum and order type you select. It does not assess the merits, and a fee correctly paid on a hopeless appeal is still money spent.

FAQs

Tax appeal fee FAQs

Which forum do I appeal to first?

Your choice. The Rs 20 million routing rule (Section 126A, Tax Laws (Amendment) Act 2024) was omitted by the Finance Act 2025. A taxpayer other than a state-owned enterprise may appeal to the Commissioner (Appeals), or forgo that step and appeal directly to the Appellate Tribunal Inland Revenue.

How much is the appeal fee?

Commissioner (Appeals), Section 127(4): Rs 5,000 for a company; otherwise Rs 2,500 for an appeal against an assessment and Rs 1,000 against any other order. Appellate Tribunal, Section 131(3): Rs 20,000 for a company and Rs 5,000 for anyone else.

What is the deadline to file?

Thirty days — from service of the order for the Commissioner (Appeals), and from receipt of the order for a direct appeal to the Tribunal. Either forum can admit a late appeal for sufficient cause. See the Tax Appeal Deadline Calculator for the later forums.

Should I skip the Commissioner (Appeals)?

Going straight to the Tribunal costs more in fee and gives up one tier of review, but saves time on a pure question of law. A reference to the High Court now lies on a question of law only, within sixty days (Finance Act 2025). Take advice on your specific order.

Does the fee change if I appeal further?

Yes — the Tribunal and the High Court each carry their own fee and time limit. Confirm current figures before filing; fees are set by the Ordinance and change with Finance Acts.

Related tools

Need the exact deadline dates?

Work out your filing deadline across every appeal forum.

Open Tax Appeal Deadline Calculator