FBR Withholding Tax Rate Cards, by Year
One page per tax year, built from FBR's own rate card spreadsheets. Each shows the full card grouped by section of the Income Tax Ordinance, filer and non-filer columns, and what that year's Finance Act changed. For today's rates and a calculator, start with the current withholding tax rates.
01 The cards
6 tax years
Current card
2026-27 tax year 2027
154 rates · 51 changes from 2025-26
Open cardFinance Act 2025
2025-26 tax year 2026
149 rates · 53 changes from 2024-25 · late-filer column
Open cardFinance Act 2024
2024-25 tax year 2025
139 rates · 35 changes from 2023-24 · late-filer column
Open cardFinance Act 2023
2023-24 tax year 2024
132 rates · 35 changes from 2022-23
Open cardFinance Act 2022
2022-23 tax year 2023
127 rates · 60 changes from 2021-22
Open cardFinance Act 2021
2021-22 tax year 2022
132 rates
Open card02 Answers
About FBR's rate cards
How to read them and which one applies.
Current rates and calculatorWhat is the FBR tax card?
FBR's "Withholding Tax Rate Card" lists every rate of income tax that must be deducted or collected at source under the Income Tax Ordinance 2001, section by section, for one tax year. FBR publishes a new card each July after the Finance Act.
Why does the card say tax year 2027 when it is 2026?
A Pakistani tax year is named after the calendar year in which it ends. Tax year 2027 runs from 1 July 2026 to 30 June 2027, so it is the same thing as the 2026-27 financial year. Each page here shows both names.
Which card do I use for an old payment?
The card for the tax year in which the payment was made. A payment on 15 May 2025 falls in tax year 2025 (financial year 2024-25), so the 2024-25 card applies, whatever the rate is today.
Do these cards include sales tax?
No. These are income tax withholding rates. Sales tax withholding is governed by the Sales Tax Act 1990 and provincial sales tax laws, and FBR publishes it separately.
Sources and last update
- FBR, Withholding Tax Rate Card for Tax Year 2027 (PDF and spreadsheet, fbr.gov.pk)
- FBR, Withholding Tax Rates consolidated 2021–2025 (spreadsheet)
- Income Tax Ordinance 2001 and the Finance Acts 2021 to 2026
- Federal Board of Revenue (FBR)
Last reviewed: 7 November 2026. How we calculate
Results are estimates, not tax advice. For your exact tax, check your salary certificate or ask a tax professional.