Withholding Tax Rates
Rates of tax to be deducted or collected, by section.
Tax Year 2027 (1 July 2026 to 30 June 2027)
How to read this table
- ATL means the Active Taxpayers' List kept by FBR. A person on the list is a filer. A person not on the list is a non-filer and, in most cases, pays double the filer rate.
- Minimum tax is the least tax payable for the year. Final tax settles the tax on that income. Adjustable tax is a credit against the total tax for the year.
- Rates are on the gross amount unless stated. Thresholds in the notes apply to total payments in a financial year.
Showing 118 of 118 entries
| Section | Nature of payment | Filer (ATL) | Non-filer (non-ATL) | Tax status |
|---|---|---|---|---|
| 148 | Goods in Part I of the Twelfth ScheduleNot a minimum tax for an industrial undertaking importing for its own use. | 1% | 2% | Minimum |
| 148 | Goods in Part II of the Twelfth Schedule, other than commercial importersNot a minimum tax for an industrial undertaking importing for its own use. | 2% | 4% | Minimum |
| 148 | Goods in Part II of the Twelfth Schedule, commercial importers | 3.5% | 7% | Minimum |
| 148 | Goods in Part III of the Twelfth Schedule, other than commercial importersNot a minimum tax for an industrial undertaking importing for its own use. | 5.5% | 11% | Minimum |
| 148 | Goods in Part III of the Twelfth Schedule, commercial importers | 6% | 12% | Minimum |
| 148 | Manufacturers covered by the rescinded SRO 1125(I)/2011 (as on 28 June 2019), on the items covered | 1% | 2% | Adjustable |
| 148 | Finished pharmaceutical products not manufactured in Pakistan (DRAP certified) | 4% | 8% | Minimum |
| 148 | CKD kits for electric vehicles (small cars and SUVs with battery up to 50 kWh, light commercial vehicles up to 150 kWh) | 1% | 2% | Minimum |
| 149 | Salary: average rate of tax on the estimated annual salaryThe employer deducts tax every month. Non-filer status does not increase tax on salary. | As per salaried slabs | Not applicable | Adjustable |
| 149(1A) | Pension above Rs 10 million, recipient under 70 yearsPension up to Rs 10 million is not taxed. No tax for pensioners aged 70 or more. No surcharge applies. | 5% of the amount above Rs 10 million | Not applicable | Final |
| 149(3) | Fee for attending a board meeting (director's fee) | 20% | Not applicable | Adjustable |
| 150 | Dividend from independent power producers where the dividend is a pass-through item reimbursable by CPPA-G | 7.5% | 15% | Final |
| 150 | Dividend from REITs and all other cases not listed below | 15% | 30% | Final |
| 150 | Dividend from mutual funds: debt income component29% (58% for non-filers) where the recipient is a company. | 25% | 50% | Final |
| 150 | Dividend from mutual funds: equity income component | 15% | 30% | Final |
| 150 | Dividend from a special purpose vehicle received by a REIT scheme | 0% | 0% | Final |
| 150 | Dividend from a special purpose vehicle received by any other person | 35% | 70% | Final |
| 150 | Dividend from a company that pays no tax because of exemption, carried forward losses or tax credits | 25% | 50% | Final |
| 151 | Profit on a bank or financial institution account or depositFinal for individuals and AOPs up to Rs 5 million of profit; minimum tax above that. Adjustable for companies. | 20% | 40% | Depends on recipient |
| 151 | Profit on Government securities paid to a person other than an individualFinal for individuals and AOPs up to Rs 5 million of profit; minimum tax above that. Adjustable for companies. | 20% | 40% | Depends on recipient |
| 151 | Profit on other debt, including National Savings and Post Office schemes and Government securities held by individualsFinal for individuals and AOPs up to Rs 5 million of profit; minimum tax above that. Adjustable for companies. | 15% | 30% | Depends on recipient |
| 151(1A) | Return on sukuk, holder is a company | 25% | 50% | Final |
| 151(1A) | Return on sukuk, individual or AOP with return above Rs 1 million | 12.5% | 25% | Final |
| 151(1A) | Return on sukuk, individual or AOP with return below Rs 1 million | 10% | 20% | Final |
| 151A | Gain on disposal of certain debt securities through a custodian or IPS account (not through the stock exchange or NCCPL) | 20% of the gross gain | 40% | Not stated |
| 151B | Life insurance or takaful payout within 1 year of issuing the policyTax is on the payout less the premiums paid. Not applicable on death, disability or after 4 years. | 15% | 30% (resident), 15% (non-resident) | Final |
| 151B | Life insurance or takaful payout after 1 year but within 4 yearsTax is on the payout less the premiums paid. | 10% | 20% (resident), 10% (non-resident) | Final |
| 152(1) | Royalty or fees for technical services paid to a non-resident | 15% | Same | Final |
| 152(1A) | Construction, assembly or installation contracts with a non-resident; television satellite advertising | 7% | Same | Minimum |
| 152(1AA) | Insurance or reinsurance premium paid to a non-resident | 5% | Same | Minimum |
| 152(1AAA) | Advertising by a non-resident media person relaying from outside Pakistan | 10% | Same | Minimum |
| 152(1BA) | Foreign produced commercials for television or other media | 20% | Same | Final |
| 152(1C) | Fees for offshore digital services (deducted by the bank or financial institution)Not deducted if digital presence proceeds tax has already been collected. | 15% | Same | Final |
| 152(1D) | Capital gain by an SCRA holder on debt or Government securities held for 6 months or more | 10% | Same | Final |
| 152(1D) | Capital gain by an SCRA holder on debt or Government securities held for less than 6 months | 20% | Same | Final |
| 152(1DA) | Capital gain through FCVA, FCBVA, NRVA or NRBVA accounts | 10% | Same | Final |
| 152(1DB) | Return on sukuk paid to a non-resident, company | 25% | Same | Final |
| 152(1DB) | Return on sukuk paid to a non-resident, individual or AOP with return above Rs 1 million | 12.5% | Same | Final |
| 152(1DB) | Return on sukuk paid to a non-resident, individual or AOP with return below Rs 1 million | 10% | Same | Final |
| 152(1DC) | Exchange companies paying fees to global money transfer operators | 10% | Same | Final |
| 152(1DD) | Banks paying card networks, payment gateways, SWIFT and similar services | 10% | Same | Final |
| 152(2) | Any other payment to a non-residentProfit on debt paid to a non-resident without a permanent establishment is taxed at 10%. | 20% | Same | Adjustable |
| 152(2A)(a) | Sale of goods by a permanent establishment of a non-resident, companyAdjustable for manufacturer companies. | 5% | 10% | Minimum |
| 152(2A)(a) | Sale of goods by a permanent establishment of a non-resident, other than a company | 5.5% | 11% | Minimum |
| 152(2A)(b) | Services by a permanent establishment: transport, freight, courier, manpower, hotel, security, software development, tracking, advertising other than print and electronic media, share registrar, engineering, car rental, building maintenance, stock exchange services, inspection, certification, testing, training, oilfield services | 8% | 16% | Minimum |
| 152(2A)(b) | Services by a permanent establishment: IT and IT enabled services | 4% | 8% | Minimum |
| 152(2A)(b) | Services by a permanent establishment: other services | 15% | 30% | Minimum |
| 152(2A)(c) | Contracts by a permanent establishment: sportspersons | 15% | 30% | Minimum |
| 152(2A)(c) | Contracts by a permanent establishment: others | 8% | 16% | Minimum |
| 153(1)(a) | Sale of rice, cotton seed oil and edible oilsNo deduction if total payments for goods in a financial year are below Rs 75,000. Not a minimum tax for manufacturer companies and listed companies. | 1.5% | 3% | Minimum |
| 153(1)(a) | Sale of goods, company, toll manufacturingNo deduction if total payments for goods in a financial year are below Rs 75,000. Not a minimum tax for manufacturer companies and listed companies. | 9% | 18% | Minimum |
| 153(1)(a) | Sale of goods, company, other goodsNo deduction if total payments for goods in a financial year are below Rs 75,000. Not a minimum tax for manufacturer companies and listed companies. | 5% | 10% | Minimum |
| 153(1)(a) | Sale of goods, other than a company, toll manufacturing | 11% | 22% | Minimum |
| 153(1)(a) | Sale of goods, other than a company, other goods | 5.5% | 11% | Minimum |
| 153(1)(a) | Reduced rate: distributors of cigarettesSecond Schedule clause 24A. | 2.5% | 5% | Minimum |
| 153(1)(a) | Reduced rate: distributors of pharmaceuticalsSecond Schedule clause 24A. | 1% | 2% | Minimum |
| 153(1)(a) | Reduced rate: filer distributors of FMCG, fertilizer, electronics, sugar, cement, steel and edible oil, and Tier 1 retailersSecond Schedule clause 24C. Only for buyers on both the income tax and sales tax Active Taxpayers' Lists. Others pay the normal rate for goods, doubled. | 0.25% | Not available (normal rate applies, doubled) | Minimum |
| 153(1)(a) | Reduced rate: gold and silverSecond Schedule clause 31. | 1% | 2% | Adjustable |
| 153(1)(b) | Reduced rate: oil tanker contractorsSecond Schedule clause 28F. | 2% | 4% | Minimum |
| 153(1)(b), (c) | Reduced rate: National Logistics CellSecond Schedule clause 24CB. | 3% | 6% | Minimum |
| 153(1)(b) | Services: transport, freight, air cargo, courier, manpower, hotel, security, software development, tracking, advertising other than print and electronic media, share registrar, engineering including architectural, warehousing, NBFC services, PTA licensed data services, telecom towers, car rental, building maintenance, stock exchange services, inspection, certification, testing, training, oilfield services, telecom, collateral management, travel and tour, REIT management, NCCPLNo deduction if total payments for services in a financial year are below Rs 30,000. | 7% | 14% | Minimum |
| 153(1)(b) | Services: IT and IT enabled services | 4% | 8% | Minimum |
| 153(1)(b) | Services by professionals working independently (doctors, lawyers, architects, accountants, software engineers and developers)Minimum tax for individuals. | 15% | 30% | Minimum |
| 153(1)(b) | Services: electronic and print media advertising | 1.5% | 3% | Minimum |
| 153(1)(b) | Services: terminal and port operating services, companies | 12% | 24% | Minimum |
| 153(1)(b) | Services: other services | 14% | 28% | Minimum |
| 153(1)(c) | Contracts: sportspersons | 15% | 30% | Minimum |
| 153(1)(c) | Contracts: companyAdjustable for listed companies. | 7.5% | 15% | Minimum |
| 153(1)(c) | Contracts: any other case | 8% | 16% | Minimum |
| 153(2) | Payment to an exporter or export house for stitching, dyeing, printing, embroidery, washing, sizing and weaving | 1.25% | 2.5% | Minimum |
| 153(2A) | E-commerce: payment made digitally or through a bank (collected by the payment intermediary)Final or adjustable depending on conditions. | 1% | 2% | Adjustable or final |
| 153(2A) | E-commerce: cash on delivery (collected by the courier)Final or adjustable depending on conditions. | 2% | 4% | Adjustable or final |
| 154(1) | Realisation of export proceeds of goods | 1.25% | Same | Minimum |
| 154(3), (3A), (3B), (3C) | Inland back to back letters of credit, export processing zones, indirect exports and Customs at clearance | 1.25% | Same | Minimum |
| 154A | Export of software, IT and IT enabled services by PSEB registered personsApplies up to Tax Year 2029. Final if the return and withholding statements are filed, otherwise minimum. | 0.25% | Same | Final |
| 154A | Any other export of servicesFinal if the return and withholding statements are filed, otherwise minimum. | 1% | Same | Final |
| 154B | Revenue from social media platforms received by content creators and influencers (deducted by the bank or financial institution on credit)Final for non-residents without a permanent establishment. | 5% | 10% | Minimum |
| 155 | Rent paid to an individual or AOP: gross rent up to Rs 300,000 a year | Nil | Nil | Adjustable |
| 155 | Rent paid to an individual or AOP: Rs 300,001 to Rs 600,000 a year | 5% of the amount above Rs 300,000 | 10% of the amount above Rs 300,000 | Adjustable |
| 155 | Rent paid to an individual or AOP: Rs 600,001 to Rs 2,000,000 a year | Rs 15,000 plus 10% of the amount above Rs 600,000 | Rs 30,000 plus 20% of the amount above Rs 600,000 | Adjustable |
| 155 | Rent paid to an individual or AOP: above Rs 2,000,000 a year | Rs 155,000 plus 25% of the amount above Rs 2,000,000 | Rs 310,000 plus 50% of the amount above Rs 2,000,000 | Adjustable |
| 155 | Rent paid to a company | 15% | 30% | Adjustable |
| 156 | Prize bond or crossword puzzle prize | 15% | 30% | Final |
| 156 | Prize on raffle, lottery, quiz or sales promotion | 20% | 40% | Final |
| 156A | Commission or discount paid to petrol pump operators | 12% | 24% | Final |
| 231AB | Cash withdrawal from a bank by a non-filer (on the whole day's total)Applies when total cash withdrawals in a day, across all accounts, are more than Rs 50,000. The 0.8% is charged on the whole day's total, not only on the part above Rs 50,000. | Not applicable | 0.8% | Adjustable |
| 231B(1), (3) | Registration of a new motor vehicle, and sale by the manufacturer (on value)Where engine capacity does not apply and value is Rs 5 million or more: 3% (9% for non-filers). | 850cc or less 0.5%, 851 to 1000cc 1%, 1001 to 1300cc 1.5%, 1301 to 1600cc 2%, 1601 to 1800cc 3%, 1801 to 2000cc 5%, 2001 to 2500cc 7%, 2501 to 3000cc 9%, above 3000cc 12% | Three times the filer rate (1.5% to 36%) | Adjustable |
| 231B(1A) | Leasing of a vehicle to a non-filer | Not applicable | 4% | Adjustable |
| 231B(2) | Transfer of vehicle registration (reduced 10% for each year since first registration)Where engine capacity does not apply and value is Rs 5 million or more: Rs 20,000. | 850cc or less nil, 851 to 1000cc Rs 5,000, 1001 to 1300cc Rs 7,500, 1301 to 1600cc Rs 12,500, 1601 to 1800cc Rs 18,750, 1801 to 2000cc Rs 25,000, 2001 to 2500cc Rs 37,500, 2501 to 3000cc Rs 50,000, above 3000cc Rs 62,500 | Three times the filer amount (up to Rs 187,500) | Adjustable |
| 231B(2A) | Locally manufactured vehicle sold before registration by the original buyer | Up to 1000cc Rs 100,000; 1001 to 2000cc Rs 200,000; above 2000cc Rs 400,000 | Rs 300,000; Rs 600,000; Rs 1,200,000 | Adjustable |
| 231C | Issue or renewal of a visa for a foreign domestic worker | Rs 200,000 | Rs 400,000 | Adjustable |
| 233 | Brokerage or commission paid to advertising agents | 10% | 20% | Minimum |
| 233 | Brokerage or commission paid to life insurance agents with commission below Rs 0.5 million a year | 8% | 16% | Minimum |
| 233 | Brokerage or commission, other casesOnline marketplace: 5%. | 12% | 24% | Minimum |
| 234 | Goods transport vehiclesNon-filers pay double the filer amount. | Rs 2.50 per kg of laden weight. Rs 1,200 a year for 8,120 kg or more after 10 years | Double the filer amount | Adjustable |
| 234 | Passenger transport vehicles, 4 to 9 seats, per seat a yearNon-filers pay double the filer amount. | Non air conditioned Rs 200. Air conditioned Rs 375 | Double the filer amount | Adjustable |
| 234 | Passenger transport vehicles, 10 to 19 seats, per seat a yearNon-filers pay double the filer amount. | Non air conditioned Rs 500. Air conditioned Rs 750 | Double the filer amount | Adjustable |
| 234 | Passenger transport vehicles, 20 or more seats, per seat a yearNon-filers pay double the filer amount. | Non air conditioned Rs 1,000. Air conditioned Rs 1,500 | Double the filer amount | Adjustable |
| 234 | Other motor vehicles, annual tax by engine sizeNon-filers pay double the filer amount. | Up to 1000cc Rs 800, 1001 to 1199cc Rs 1,500, 1200 to 1299cc Rs 1,750, 1300 to 1499cc Rs 2,500, 1500 to 1599cc Rs 3,750, 1600 to 1999cc Rs 4,500, 2000cc and above Rs 10,000 | Double the filer amount | Adjustable |
| 234 | Lump sum collection of annual taxNon-filers pay double the filer amount. | Rs 10,000, 18,000, 20,000, 30,000, 45,000, 60,000 or 120,000 depending on the vehicle | Double the filer amount | Adjustable |
| 235 | Electricity bill of a commercial or industrial consumer up to Rs 500For a person other than a company, tax on bills up to Rs 360,000 a year is minimum tax, and tax on monthly bills above Rs 30,000 is adjustable. Adjustable for companies. | Nil | Same | Minimum or adjustable |
| 235 | Electricity bill of a commercial or industrial consumer, Rs 500 to Rs 20,000For a person other than a company, tax on bills up to Rs 360,000 a year is minimum tax, and tax on monthly bills above Rs 30,000 is adjustable. Adjustable for companies. | 10% | Same | Minimum or adjustable |
| 235 | Electricity bill of a commercial or industrial consumer above Rs 20,000For a person other than a company, tax on bills up to Rs 360,000 a year is minimum tax, and tax on monthly bills above Rs 30,000 is adjustable. Adjustable for companies. | Commercial: Rs 1,950 plus 12% of the amount above Rs 20,000. Industrial: Rs 1,950 plus 5% of the amount above Rs 20,000 | Same | Minimum or adjustable |
| 235 | Electricity bill of a domestic consumer who is not on the Active Taxpayers' List | Not applicable | Nil if the monthly bill is below Rs 25,000. 7.5% if Rs 25,000 or more | Not stated |
| 236 | Landline telephone bill above Rs 1,000 a month | 10% of the amount above Rs 1,000 | Same | Adjustable |
| 236 | Mobile phone, internet, prepaid cards and electronic units75% for persons named in an income tax general order under section 114B. | 15% | Same | Adjustable |
| 236A | Public auction of goods or property other than immovable property | 10% | 20% | Adjustable |
| 236A | Public auction of immovable property; train management services of Pakistan Railways | 5% | 10% | Adjustable |
| 236A | Auction lease of toll collection rights | 10% | 20% | Final |
| 236C | Sale or transfer of immovable property by the seller (on gross consideration)Minimum or final in some cases. First sale by dependants of Shaheed and similar persons is exempt. | 2.75% | 11.5% | Adjustable |
| 236CB | Functions and gatherings (on the total bill) | 10% | 20% | Adjustable |
| 236G | Sales to distributors, dealers and wholesalers: fertilizer0.25% if the buyer is on both the income tax and the sales tax Active Taxpayers' Lists. | 0.7% | 1.4% | Adjustable |
| 236G | Sales to distributors, dealers and wholesalers: other than fertilizer | 0.1% | 2% | Adjustable |
| 236H | Sales to retailers by manufacturers, distributors, dealers, wholesalers and commercial importers | 0.5% | 2.5% | Adjustable |
| 236H | Sales by a distributor or dealer to another wholesaler | 0.5% | 1% | Adjustable |
| 236K | Purchase or transfer of immovable property by the buyer (on fair market value)Final in some cases. | 1.25% | 10.5% up to Rs 50 million; 14.5% above Rs 50 million up to Rs 100 million; 18.5% above Rs 100 million | Adjustable |
| 236Y | Remittances abroad through credit, debit or prepaid cards | 0.5% | 1% | Adjustable |
| 236Z | Bonus shares (the company holds back 10% of the shares until the tax is paid) | 10% of the value | 20% | Final |
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