Withholding & Advance Tax Rates — Pakistan 2026-2027
ATL
Active Filer Rates
Non
Non-Filer Rates
Property Sale & Purchase
WHT on sale/purchase of immovable property under Section 236C/236K.
| Description | Filer Rate | Non-Filer Rate | Who Deducts | Threshold | |
|---|---|---|---|---|---|
| Advance Tax on Sale / Transfer of Immovable Property Section 236C On the gross amount of consideration received on sales or transfer of immovable property | 2.75 | 11.5% |
Filer2.75
Non-Filer11.5%
|
Registrar / Cooperative Housing Society | On the gross amount of consideration received on sales or transfer of immovable property |
| Advance Tax on Transfer / Purchase of Immovable Property Section 236K Property Fair Market Value upto 50 Million | 1.25% | 10.5% |
Filer1.25%
Non-Filer10.5%
|
Registrar / Cooperative Housing Society | Property Fair Market Value upto 50 Million |
| Advance Tax on Transfer / Purchase of Immovable Property Section 236K Property Fair Market Value upto Between 50M to 100M | 1.25% | 14.5% |
Filer1.25%
Non-Filer14.5%
|
Registrar / Cooperative Housing Society | Property Fair Market Value upto Between 50M to 100M |
| Advance Tax on Transfer / Purchase of Immovable Property Section 236K Property Fair Market Value Above 100M | 1.25% | 18.5% |
Filer1.25%
Non-Filer18.5%
|
Registrar / Cooperative Housing Society | Property Fair Market Value Above 100M |
Banking & Finance
WHT on cash withdrawals, profit on debt, dividends and foreign card payments.
| Description | Filer Rate | Non-Filer Rate | Who Deducts | Threshold | |
|---|---|---|---|---|---|
| Profit on debt — bank deposit / account Section 151 Tax on Gross Profit Income | 20% | 40% |
Filer20%
Non-Filer40%
|
Banks | Tax on Gross Profit Income |
| National Savings / Post Office deposit Section 151 Tax on Gross Profit Income | 15% | 30% |
Filer15%
Non-Filer30%
|
Banks | Tax on Gross Profit Income |
| Govt securities — Individual Section 151 Tax on Gross Profit Income | 15% | 30% |
Filer15%
Non-Filer30%
|
Government | Tax on Gross Profit Income |
| Govt securities — Company/AOP Section 151 Tax on Gross Profit Income | 20% | 40% |
Filer20%
Non-Filer40%
|
Government | Tax on Gross Profit Income |
| Advance Tax on International Transaction 236Y International Transactions made through debit / credit or prepaid cards | 0.5% | 1% |
Filer0.5%
Non-Filer1%
|
Banks | International Transactions made through debit / credit or prepaid cards |
Salary & Employment
Monthly salary deduction under Section 149 and vehicle registration under 231B.
📋
Rates Coming Soon
We are adding rates for this category. Meanwhile check
FBR portal
for official rates.
Business & Contracts
WHT on payments for goods, services and contracts under Section 153.
📋
Rates Coming Soon
We are adding rates for this category. Meanwhile check
FBR portal
for official rates.
Advance Tax
Advance tax collected at source on various transactions.
📋
Rates Coming Soon
We are adding rates for this category. Meanwhile check
FBR portal
for official rates.
Other Payments
WHT on prizes, imports, educational remittances and more.
📋
Rates Coming Soon
We are adding rates for this category. Meanwhile check
FBR portal
for official rates.
📄
Source: FBR WHT Rate Card 2026-2027
Rates updated per Finance Act 2026 (June 30, 2026).
Official source:
Download FBR WHT Rate Card PDF →
⚠️
Rates based on Finance Act 2026-2027. Always verify with FBR portal before applying. Tax laws may change.