Withholding & Advance Tax Rates — Pakistan 2026-2027
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Property Sale & Purchase
WHT on sale/purchase of immovable property under Section 236C/236K.
| Description | Filer Rate | Non-Filer Rate | Who Deducts | Threshold | |
|---|---|---|---|---|---|
| Sale / transfer of immovable property Section 236C On gross consideration | 2.75% | 11.5% |
Filer2.75%
Non-Filer11.5%
|
Registrar / transferring authority | On gross consideration |
| Purchase of immovable property (FMV up to Rs 50M) Section 236K FMV up to Rs 50 million | 1.25% | 10.5% |
Filer1.25%
Non-Filer10.5%
|
Registrar / transferring authority | FMV up to Rs 50 million |
| Purchase of immovable property (FMV Rs 50M–100M) Section 236K FMV Rs 50M–100M | 1.25% | 14.5% |
Filer1.25%
Non-Filer14.5%
|
Registrar / transferring authority | FMV Rs 50M–100M |
| Purchase of immovable property (FMV above Rs 100M) Section 236K FMV above Rs 100 million | 1.25% | 18.5% |
Filer1.25%
Non-Filer18.5%
|
Registrar / transferring authority | FMV above Rs 100 million |
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 bank deposits & savings accounts Section 151 Final tax; Normal Tax Regime if profit exceeds Rs 5M | 20% | 40% |
Filer20%
Non-Filer40%
|
Bank | Final tax; Normal Tax Regime if profit exceeds Rs 5M |
| National Savings & Post Office schemes Section 151 Final tax; Normal Tax Regime if profit exceeds Rs 5M | 15% | 30% |
Filer15%
Non-Filer30%
|
National Savings / Post Office | Final tax; Normal Tax Regime if profit exceeds Rs 5M |
| Government securities (individual) Section 151 Final tax; Normal Tax Regime if profit exceeds Rs 5M | 15% | 30% |
Filer15%
Non-Filer30%
|
Paying agent | Final tax; Normal Tax Regime if profit exceeds Rs 5M |
| Government securities (company / AOP) Section 151 Adjustable for company | 20% | 40% |
Filer20%
Non-Filer40%
|
Paying agent | Adjustable for company |
| Sukuk return — company Section 151(1A) Final tax | 25% | 50% |
Filer25%
Non-Filer50%
|
SPV / company | Final tax |
| Sukuk return — individual/AOP (return over Rs 1M) Section 151(1A) Final tax | 12.5% | 25% |
Filer12.5%
Non-Filer25%
|
SPV / company | Final tax |
| Sukuk return — individual/AOP (return under Rs 1M) Section 151(1A) Final tax | 10% | 20% |
Filer10%
Non-Filer20%
|
SPV / company | Final tax |
| Capital gain on debt securities Section 151A On the gain | 20% | 40% |
Filer20%
Non-Filer40%
|
Custodian | On the gain |
| Life insurance / takaful payout (within 1 year) Section 151B 1–4 yrs: 10% / 20% | 15% | 30% |
Filer15%
Non-Filer30%
|
Insurance company | 1–4 yrs: 10% / 20% |
| Cash withdrawal from bank Section 231AB Exceeding Rs 50,000 per day | 0% | 0.8% |
Filer0%
Non-Filer0.8%
|
Bank | Exceeding Rs 50,000 per day |
| Foreign card payments (debit/credit/prepaid) Section 236Y International card transactions | 0.5% | 1% |
Filer0.5%
Non-Filer1%
|
Bank | International card transactions |
Salary & Employment
Monthly salary deduction under Section 149 and vehicle registration under 231B.
| Description | Filer Rate | Non-Filer Rate | Who Deducts | Threshold | |
|---|---|---|---|---|---|
| Salary — tax deducted by employer Section 149 Annual tax spread over 12 months | Per salary slab (0%–35%) | Same slab (no non-filer surcharge) |
FilerPer salary slab (0%–35%)
Non-FilerSame slab (no non-filer surcharge)
|
Employer | Annual tax spread over 12 months |
Business & Contracts
WHT on payments for goods, services and contracts under Section 153.
| Description | Filer Rate | Non-Filer Rate | Who Deducts | Threshold | |
|---|---|---|---|---|---|
| Sale of rice / cotton seed / edible oil Section 153(1)(a) Minimum / adjustable | 1.5% | 3% |
Filer1.5%
Non-Filer3%
|
Prescribed person | Minimum / adjustable |
| Distributors of cigarettes Section 153 Minimum tax | 2.5% | 5% |
Filer2.5%
Non-Filer5%
|
Prescribed person | Minimum tax |
| Distributors — pharmaceutical products Section 153 Minimum tax | 1% | 2% |
Filer1%
Non-Filer2%
|
Prescribed person | Minimum tax |
| FMCG distributors/dealers/wholesalers (on ATL) Section 153 Minimum tax (if on ATL) | 0.25% | — |
Filer0.25%
Non-Filer—
|
Prescribed person | Minimum tax (if on ATL) |
| Sale of gold, silver & articles thereof Section 153 Adjustable | 1% | 2% |
Filer1%
Non-Filer2%
|
Prescribed person | Adjustable |
| Other goods — company (excl. toll mfg) Section 153(1)(a) Minimum for mfr/listed | 5% | 10% |
Filer5%
Non-Filer10%
|
Prescribed person | Minimum for mfr/listed |
| Other goods — company (toll manufacturing) Section 153(1)(a) Minimum for mfr/listed | 9% | 18% |
Filer9%
Non-Filer18%
|
Prescribed person | Minimum for mfr/listed |
| Other goods — other taxpayers (excl. toll mfg) Section 153(1)(a) Minimum tax | 5.5% | 11% |
Filer5.5%
Non-Filer11%
|
Prescribed person | Minimum tax |
| Other goods — other taxpayers (toll mfg) Section 153(1)(a) Minimum tax | 11% | 22% |
Filer11%
Non-Filer22%
|
Prescribed person | Minimum tax |
| Transport / freight forwarding / air cargo / courier Section 153(1)(b) Minimum tax | 4% | 8% |
Filer4%
Non-Filer8%
|
Prescribed person | Minimum tax |
| Manpower/hotel/security/software/tracking/advertising/warehousing services Section 153(1)(b) Minimum tax | 7% | 14% |
Filer7%
Non-Filer14%
|
Prescribed person | Minimum tax |
| Engineering/inspection/testing/oilfield/telecom/travel/REIT-mgmt services Section 153(1)(b) Minimum tax | 7% | 14% |
Filer7%
Non-Filer14%
|
Prescribed person | Minimum tax |
| IT & IT-enabled services (as defined in s.2) Section 153(1)(b) Minimum tax | 4% | 8% |
Filer4%
Non-Filer8%
|
Prescribed person | Minimum tax |
| Oil tanker contractor services Section 153(1)(b) Minimum tax | 2% | 4% |
Filer2%
Non-Filer4%
|
Prescribed person | Minimum tax |
| Independent professionals (lawyers/accountants/engineers) Section 153(1)(b) Minimum for individual | 15% | 30% (individual) / N/A for AOP |
Filer15%
Non-Filer30% (individual) / N/A for AOP
|
Prescribed person | Minimum for individual |
| Companies operating terminal / port operating services Section 153(1)(b) Minimum tax | 12% | 24% |
Filer12%
Non-Filer24%
|
Prescribed person | Minimum tax |
| Other services — company Section 153(1)(b) Minimum tax | 14% | 28% |
Filer14%
Non-Filer28%
|
Prescribed person | Minimum tax |
| Electronic/print media advertisement services Section 153(1)(b) Minimum tax | 1.5% | 3% |
Filer1.5%
Non-Filer3%
|
Prescribed person | Minimum tax |
| Execution of contract — company Section 153(1)(c) Minimum (adjustable for listed) | 7.5% | 15% |
Filer7.5%
Non-Filer15%
|
Prescribed person | Minimum (adjustable for listed) |
| Execution of contract — other taxpayers Section 153(1)(c) Minimum tax | 8% | 16% |
Filer8%
Non-Filer16%
|
Prescribed person | Minimum tax |
| Execution of contract — sportsperson Section 153(1)(c) Minimum tax | 15% | 30% |
Filer15%
Non-Filer30%
|
Prescribed person | Minimum tax |
| E-commerce (digital/banking payment) Section 153(2A) Adjustable / final | 1% | 2% |
Filer1%
Non-Filer2%
|
Payment intermediary | Adjustable / final |
| Export house — services for rendering of certain services Section 153 Minimum tax | 1% | 2% |
Filer1%
Non-Filer2%
|
Prescribed person | Minimum tax |
Advance Tax
Advance tax collected at source on various transactions.
| Description | Filer Rate | Non-Filer Rate | Who Deducts | Threshold | |
|---|---|---|---|---|---|
| Import — goods in Part I, Twelfth Schedule Section 148 Minimum (varies for industrial own-use) | 1% | 2% |
Filer1%
Non-Filer2%
|
Customs | Minimum (varies for industrial own-use) |
| Import — goods in Part II, Twelfth Schedule Section 148 Minimum (varies for industrial own-use) | 2% | 4% |
Filer2%
Non-Filer4%
|
Customs | Minimum (varies for industrial own-use) |
| Export of goods (on realization of proceeds) Section 154 Minimum tax | 1.25% | 1.25% |
Filer1.25%
Non-Filer1.25%
|
Authorized dealer (bank) | Minimum tax |
| Sale of goods to an exporter (inland back-to-back) Section 154 Minimum tax | 1.25% | 1.25% |
Filer1.25%
Non-Filer1.25%
|
Banking company | Minimum tax |
| Export of IT / IT-enabled services (foreign remittance) [VERIFY] Section 154A Final (reduced rate, conditions) | 0.25% | 0.25% |
Filer0.25%
Non-Filer0.25%
|
Authorized dealer (bank) | Final (reduced rate, conditions) |
| Payments to PE of non-resident — sale of goods (company) Section 152(2A) Minimum, subject to conditions | 5% | 10% |
Filer5%
Non-Filer10%
|
Payer | Minimum, subject to conditions |
| Motor vehicle token — up to 1,000 CC Section 234 Annual, by engine capacity | Rs 800 | Rs 10,000 |
FilerRs 800
Non-FilerRs 10,000
|
Excise & taxation | Annual, by engine capacity |
| Motor vehicle token — 1,001–1,199 CC Section 234 Annual, by engine capacity | Rs 1,500 | Rs 18,000 |
FilerRs 1,500
Non-FilerRs 18,000
|
Excise & taxation | Annual, by engine capacity |
| Motor vehicle token — 1,200–1,299 CC Section 234 Annual, by engine capacity | Rs 1,750 | Rs 20,000 |
FilerRs 1,750
Non-FilerRs 20,000
|
Excise & taxation | Annual, by engine capacity |
| Motor vehicle token — 1,300–1,499 CC Section 234 Annual, by engine capacity | Rs 2,500 | Rs 30,000 |
FilerRs 2,500
Non-FilerRs 30,000
|
Excise & taxation | Annual, by engine capacity |
| Motor vehicle token — 1,500–1,599 CC Section 234 Annual, by engine capacity | Rs 3,750 | Rs 45,000 |
FilerRs 3,750
Non-FilerRs 45,000
|
Excise & taxation | Annual, by engine capacity |
| Motor vehicle token — 1,600–1,999 CC Section 234 Annual, by engine capacity | Rs 4,500 | Rs 60,000 |
FilerRs 4,500
Non-FilerRs 60,000
|
Excise & taxation | Annual, by engine capacity |
| Motor vehicle token — above 2,000 CC Section 234 Annual, by engine capacity | Rs 10,000 | Rs 120,000 |
FilerRs 10,000
Non-FilerRs 120,000
|
Excise & taxation | Annual, by engine capacity |
| Vehicle registration — up to 850 CC Section 231B % of vehicle value | 0.5% | 1.5% |
Filer0.5%
Non-Filer1.5%
|
Registration authority | % of vehicle value |
| Vehicle registration — 851–1,000 CC Section 231B % of vehicle value | 1% | 3% |
Filer1%
Non-Filer3%
|
Registration authority | % of vehicle value |
| Vehicle registration — 1,001–1,300 CC Section 231B % of vehicle value | 1.5% | 4.5% |
Filer1.5%
Non-Filer4.5%
|
Registration authority | % of vehicle value |
| Vehicle registration — 1,301–1,600 CC Section 231B % of vehicle value | 2% | 6% |
Filer2%
Non-Filer6%
|
Registration authority | % of vehicle value |
| Vehicle registration — 1,601–1,800 CC Section 231B % of vehicle value | 3% | 9% |
Filer3%
Non-Filer9%
|
Registration authority | % of vehicle value |
| Vehicle registration — 1,801–2,000 CC Section 231B % of vehicle value | 5% | 15% |
Filer5%
Non-Filer15%
|
Registration authority | % of vehicle value |
| Vehicle registration — 2,001–2,500 CC Section 231B % of vehicle value | 7% | 21% |
Filer7%
Non-Filer21%
|
Registration authority | % of vehicle value |
| Vehicle registration — 2,501–3,000 CC Section 231B % of vehicle value | 9% | 27% |
Filer9%
Non-Filer27%
|
Registration authority | % of vehicle value |
| Vehicle registration — above 3,000 CC Section 231B % of vehicle value | 12% | 36% |
Filer12%
Non-Filer36%
|
Registration authority | % of vehicle value |
| Vehicle leasing to a non-ATL person Section 231B On lease amount | 4% | 4% |
Filer4%
Non-Filer4%
|
Leasing co / bank / NBFC | On lease amount |
| Electricity bill — up to Rs 500 Section 235 Commercial / industrial | Nil | Nil |
FilerNil
Non-FilerNil
|
Electricity supplier | Commercial / industrial |
| Electricity bill — Rs 500–20,000 Section 235 Of the bill amount | 10% | 10% |
Filer10%
Non-Filer10%
|
Electricity supplier | Of the bill amount |
| Electricity bill — above Rs 20,000 (commercial) Section 235 Of amount over Rs 20,000 | Rs 1,950 + 12% | Rs 1,950 + 12% |
FilerRs 1,950 + 12%
Non-FilerRs 1,950 + 12%
|
Electricity supplier | Of amount over Rs 20,000 |
| Electricity bill — above Rs 20,000 (industrial) Section 235 Of amount over Rs 20,000 | Rs 1,950 + 5% | Rs 1,950 + 5% |
FilerRs 1,950 + 5%
Non-FilerRs 1,950 + 5%
|
Electricity supplier | Of amount over Rs 20,000 |
| Electricity — domestic (non-ATL), bill over Rs 25,000 Section 235 Only if not on ATL | — | 7.5% |
Filer—
Non-Filer7.5%
|
Electricity supplier | Only if not on ATL |
| Telephone bill over Rs 1,000 Section 236 On amount over Rs 1,000 | 10% | 10% |
Filer10%
Non-Filer10%
|
Telephone company | On amount over Rs 1,000 |
| Internet / prepaid card / units Section 236 On the amount | 15% | 15% |
Filer15%
Non-Filer15%
|
ISP / card issuer | On the amount |
| Internet/prepaid — non-filer (u/s 114B) Section 236 For persons in FBR general order | — | 75% |
Filer—
Non-Filer75%
|
ISP / card issuer | For persons in FBR general order |
| Mobile phone / prepaid card / units Section 236 On the amount | 15% | 15% |
Filer15%
Non-Filer15%
|
Mobile operator | On the amount |
Other Payments
WHT on prizes, imports, educational remittances and more.
| Description | Filer Rate | Non-Filer Rate | Who Deducts | Threshold | |
|---|---|---|---|---|---|
| Dividend — general (most companies) Section 150 Final tax | 15% | 30% |
Filer15%
Non-Filer30%
|
Payer of dividend | Final tax |
| Dividend — Independent Power Producers (pass-through) Section 150 Final tax | 7.5% | 15% |
Filer7.5%
Non-Filer15%
|
Payer of dividend | Final tax |
| Dividend — company with no tax payable (exemption/losses/credit) Section 150 Final tax | 25% | 50% |
Filer25%
Non-Filer50%
|
Payer of dividend | Final tax |
| Dividend — Real Estate Investment Trust (REIT) Section 150 Final tax | 15% | 30% |
Filer15%
Non-Filer30%
|
Payer of dividend | Final tax |
| Property rent — up to Rs 300,000 Section 155 Annual rent | 0% | — |
Filer0%
Non-Filer—
|
Tenant / prescribed person | Annual rent |
| Property rent — Rs 300,000–600,000 Section 155 Of amount over 300,000 | 5% | — |
Filer5%
Non-Filer—
|
Tenant / prescribed person | Of amount over 300,000 |
| Property rent — Rs 600,000–2,000,000 Section 155 Of amount over 600,000 | Rs 15,000 + 10% | — |
FilerRs 15,000 + 10%
Non-Filer—
|
Tenant / prescribed person | Of amount over 600,000 |
| Property rent — above Rs 2,000,000 Section 155 Of amount over 2,000,000 | Rs 155,000 + 25% | — |
FilerRs 155,000 + 25%
Non-Filer—
|
Tenant / prescribed person | Of amount over 2,000,000 |
| Property rent — company Section 155 On annual rent, flat | 15% | 30% |
Filer15%
Non-Filer30%
|
Tenant / prescribed person | On annual rent, flat |
| Functions & gatherings Section 236CB On total bill | 10% | 10% |
Filer10%
Non-Filer10%
|
Function/event arranger | On total bill |
| Prize bond winnings Section 156 On gross winning | 15% | 30% |
Filer15%
Non-Filer30%
|
Payer | On gross winning |
| Petroleum products — commission to petrol pump operators Section 156A Final tax | 12% | 24% |
Filer12%
Non-Filer24%
|
Oil marketing company | Final tax |
| Brokerage & commission — advertising agents Section 233 Minimum tax | 10% | 20% |
Filer10%
Non-Filer20%
|
The principal | Minimum tax |
| Brokerage & commission — life insurance agent (comm. < Rs 0.5M/yr) Section 233 Minimum tax | 8% | 16% |
Filer8%
Non-Filer16%
|
The principal | Minimum tax |
| Brokerage & commission — others Section 233 Minimum tax | 12% | 24% |
Filer12%
Non-Filer24%
|
The principal | Minimum tax |
| Sale by auction (goods/property) Section 236A On auction value | 10% | 20% |
Filer10%
Non-Filer20%
|
Auction authority | On auction value |
| Auction of immovable property Section 236A On auction value | 5% | 10% |
Filer5%
Non-Filer10%
|
Auction authority | On auction value |
| Sales to distributors — fertilizer Section 236G On sales amount | 0.7% | 1.4% |
Filer0.7%
Non-Filer1.4%
|
Manufacturer / commercial importer | On sales amount |
| Sales to distributors — other than fertilizer Section 236G On sales amount | 0.1% | 2% |
Filer0.1%
Non-Filer2%
|
Manufacturer / commercial importer | On sales amount |
| Sales to retailers Section 236H On sales amount | 0.5% | 2.5% |
Filer0.5%
Non-Filer2.5%
|
Manufacturer / distributor | On sales amount |
| Sales to wholesalers Section 236H On sales amount | 0.5% | 1% |
Filer0.5%
Non-Filer1%
|
Manufacturer / distributor | On sales amount |
| Foreign domestic workers — visa issuance/renewal Section 231C Per visa (agency/sponsor) | Rs 200,000 | Rs 400,000 |
FilerRs 200,000
Non-FilerRs 400,000
|
Visa-issuing authority | Per visa (agency/sponsor) |
| Bonus shares issued (value) Section 236Z Final tax | 10% | 10% |
Filer10%
Non-Filer10%
|
Company issuing bonus shares | Final tax |
📄
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.