Withholding Tax Rate Card 2021-22 Tax year 2022
The card that applied from 1 July 2021 to 30 June 2022. FBR's withholding tax rates under the Finance Act 2021, regrouped by section of the Income Tax Ordinance with plain-English headings, so you can find the rate for a bank profit, a contract payment or a property deal without reading the Ordinance.
- 132rates on FBR's card
- 23sections of the Ordinance
- 0changes (earliest card held)
- 1 July 2021in force from
This is an earlier year's card. For the rates deducted today, see withholding tax rates 2026-27.
01 The full card
All 132 rates, by section
"Filer" is a person on the Active Taxpayer List; "non-filer" is not. A dash means FBR lists no separate rate for that column.
Salary · section 149
| Payment | Filer | Non-filer |
|---|---|---|
| Where taxable income does not exceed Rs. 600,000 | 0% | — |
| Where taxable income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000 | 5% of value exceeding Rs 600,000 | — |
| Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 1,800,000 | Rs 30,000 + 10% of value exceeding Rs 1,200,000 | — |
| Where taxable income exceeds Rs.1,800,000 but does not exceed Rs. 2,500,000 | Rs 90,000 + 15% of value exceeding Rs 1,800,000 | — |
| Where taxable income exceeds Rs. 2,500,000 but does not exceed Rs. 3,500,000 | Rs 195,000 + 17.5% of value exceeding Rs 2,500,000 | — |
| Where taxable income exceeds Rs. 3,500,000 but does not exceed Rs. 5,000,000 | Rs 370,000 + 20% of value exceeding Rs 3,500,000 | — |
| Where taxable income exceeds Rs. 5,000,000 but does not exceed Rs. 8,000,000 | Rs 670,000 + 22.5% of value exceeding Rs 5,000,000 | — |
| Where taxable income exceeds Rs. 8,000,000 but does not exceed Rs..12,000,000 | Rs 1,345,000 + 25% of value exceeding Rs 8,000,000 | — |
| Where taxable income exceeds Rs. 12,000,000 but does not exceed Rs. 30,000,000 | Rs 2,345,000 + 27.5% of value exceeding Rs 12,000,000 | — |
| Where taxable income exceeds Rs. 30,000,000 but does not exceed Rs..50,000,000 | Rs 7,295,000 + 30% of value exceeding Rs 30,000,000 | — |
| Where taxable income exceeds Rs. 50,000,000 but does not exceed Rs..75,000,000 | Rs 13,295,000 + 32.5% of value exceeding Rs 50,000,000 | — |
| Where taxable income exceeds Rs.75,000,000 | Rs 21,420,000 + 35% of value exceeding Rs 75,000,000 | — |
| Sub section (3) Person responsible for making payment for Directorship fee | 20% paid | — |
Profit on debt (bank profit) · section 151
| Payment | Filer | Non-filer |
|---|---|---|
| Profit on debt falling under clause (a), (b), (c) or (d) of sub -section (I) | 15% | 30% |
| Profit on debt on sukuk by SPV or a company under sub-section (1A) · Company | 25% | 50% |
| Profit on debt on sukuk by SPV or a company under sub-section (1A) · Individual, AOP return above Rs. 1 million | 12.5% | 25% |
| Profit on debt on sukuk by SPV or a company under sub-section (1A) · Individual, AOP return below Rs. 1 million | 10%` | 20% |
Dividends · section 150
| Payment | Filer | Non-filer |
|---|---|---|
| Paid by Independent Power Purchasers (IPPs) | 7.5% | 15% |
| Real Estate Investment Trust (REIT) and cases other than those mentioned in clauses (a), (c) and (d) of Division-I, Part-III of First Schedule | 15% | 30% |
| A company where no tax is payable by such company due to exemption of income or carry forward of business losses under Part-VIII, Chapter III or claim of tax credits under Part-X of Chapter III | 25% | 50% |
Rent · section 155
| Payment | Filer | Non-filer |
|---|---|---|
| Individual and AOP · Where the gross amount of rent does not exceed Rs. 300,000 | Nil | — |
| Individual and AOP · Where the gross amount of rent exceeds Rs. 300,000 but does not exceed Rs. 600,000 | 5% exceeding Rs 300,000 | — |
| Individual and AOP · Where the gross amount of rent exceeds Rs. 600,000 but does not exceed Rs. 2,000,000 | Rs 15,000 + 10% exceeding Rs 600,000 | — |
| Individual and AOP · Where the gross amount of rent exceeds Rs. 2,000,000 | Rs 155,000 + 25% exceeding Rs 2,000,000 | — |
| Company | 15% | 30% |
Payments for goods, services and contracts · section 153
| Payment | Filer | Non-filer |
|---|---|---|
| 153(1)(a) Supplies · In case of sale of rice, cotton seed or edible oils | 1.5% | 3% |
| 153(1)(a) Supplies · For supplies made to Utility Stores Corporation of Pakistan | 1.5% | 3% |
| 153(1)(a) Supplies · For companies in case of sale of goods | 4% | 8% |
| 153(1)(a) Supplies · In case of sale of goods: Any other case | 4.5% | 9% |
| 153(1)(b) Services · In case of certain services | 3% | 6% |
| 153(1)(b) Services · For services other than mentioned above: Company | 8% | 16% |
| 153(1)(b) Services · For services other than mentioned above: In any other case | 10% | 20% |
| 153(1)(b) Services · In respect of persons making payments to electronic and print media for advertising services | 1.5% | 3% |
| 153(1)(c) Contracts · In case of sportspersons | 10% | 20% |
| 153(1)(c) Contracts · Company | 6.5% | 13% |
| 153(1)(c) Contracts · Any other case | 7% | 14% |
| 153(2) For rendering of or providing certain services to exporters or export houses | 1% | 2% |
Brokerage and commission · section 233
| Payment | Filer | Non-filer |
|---|---|---|
| Advertising agents | 10% | 20% |
| Life insurance agents receiving less than Rs. 0.5 million per annum | 8% | 16% |
| Persons not covered in (1) and (2) above | 12% | 24% |
Prizes and winnings · section 156
| Payment | Filer | Non-filer |
|---|---|---|
| Prize bond or cross-word puzzle | 15% | 30% |
| Raffle, lottery, quiz, prize on sale promotion by a company | 20% | 40% |
Telephone and internet · section 236
| Payment | Filer | Non-filer |
|---|---|---|
| In the case of a telephone subscriber (other than mobile phone subscriber) where the amount of monthly bill exceeds Rs. 1,000 | 10% of value of bill exceeding Rs 1,000 | — |
| In the case of subscriber of internet, mobile telephone and pre-paid internet or telephone card · Amount of bill or sale price of prepaid internet or telephone card or sale of units through any electronic medium or whatever form | 10% of value of bill or sales price | — |
Electricity bills · section 235
| Payment | Filer | Non-filer |
|---|---|---|
| Sub-Section (1): Commercial & industrial consumers · Gross amount of bill up to Rs. 500 | Rs 0 | — |
| Sub-Section (1): Commercial & industrial consumers · Gross amount of bill exceeds Rs. 500 but does not exceed Rs. 20,000 | 10% of value | — |
| Sub-Section (1): Commercial & industrial consumers · Gross amount of bill exceeds Rs. 20,000 | Rs 1950 + 12% of amount exceeding Rs 20,000 for commercial & Rs 1950 + 5% of exceeding Rs 20,000 for industrial | — |
| Sub-Section (1): Non-ATL domestic consumers · Monthly bill is less than Rs. 25,000 | Rs 0 | — |
| Sub-Section (1): Non-ATL domestic consumers · Monthly bill is Rs. 25,000 or more | 7.5% | — |
Buying or registering a vehicle · section 231B
| Payment | Filer | Non-filer |
|---|---|---|
| Sub-section 231B(1) & 231B(3) · Up to 850 cc | Rs 7,500 | Rs 15,000 |
| Sub-section 231B(1) & 231B(3) · 851cc to 1000cc | Rs 15,000 | Rs 30,000 |
| Sub-section 231B(1) & 231B(3) · 1001cc to 1300cc | Rs 25,000 | Rs 50,000 |
| Sub-section 231B(1) & 231B(3) · 1301cc to 1600cc | Rs 50,000 | Rs 100,000 |
| Sub-section 231B(1) & 231B(3) · 1601cc to 1800cc | Rs 75,000 | Rs 150,000 |
| Sub-section 231B(1) & 231B(3) · 1801cc to 2000cc | Rs 100,000 | Rs 200,000 |
| Sub-section 231B(1) & 231B(3) · 2001cc to 2500cc | Rs 150,000 | Rs 300,000 |
| Sub-section 231B(1) & 231B(3) · 2501cc to 3000cc | Rs 200,000 | Rs 400,000 |
| Sub-section 231B(1) & 231B(3) · Above 3000cc | Rs 250,000 | Rs 500,000 |
| 231B(IA) · Leasing of motor vehicle to person not on ATL | — | 4% |
| Sub-section 231B(2) · Up to 850 cc | Nil | Nil |
| Sub-section 231B(2) · 851cc to 1000cc | Rs 5,000 | Rs 10,000 |
| Sub-section 231B(2) · 1001cc to 1300cc | Rs 7,500 | Rs 15,000 |
| Sub-section 231B(2) · 1301cc to 1600cc | Rs 12,500 | Rs 25,000 |
| Sub-section 231B(2) · 1601cc to 1800cc | Rs 18,750 | Rs 37,500 |
| Sub-section 231B(2) · 1801cc to 2000cc | Rs 25,000 | Rs 50,000 |
| Sub-section 231B(2) · 2001cc to 2500cc | Rs 37,500 | Rs 75,000 |
| Sub-section 231B(2) · 2501cc to 3000cc | Rs 50,000 | Rs 100,000 |
| Sub-section 231B(2) · Above 3000cc | Rs 62,500 | Rs 125,000 |
| Sub-section 231B(2A) · Upto 1,000 cc | Rs 50,000 | Rs 100,000 |
| Sub-section 231B(2A) · 1001cc to 2000cc | Rs 100,000 | Rs 200,000 |
| Sub-section 231B(2A) · 2001cc and above | Rs 200,000 | Rs 400,000 |
Vehicle token tax · section 234
| Payment | Filer | Non-filer |
|---|---|---|
| Goods transport vehicles | Rs 2.50 per kg of laden weight | — |
| Vehicles above 8,120 kg of laden weight | Rs 1,200 per annum | — |
| Passenger transport vehicles per seat · 4 or more persons but less than 10 persons | Rs 50 | Rs 100 |
| Passenger transport vehicles per seat · 10 or more persons but less than 20 persons | Rs 100 | Rs 200 |
| Passenger transport vehicles per seat · 20 persons or more | Rs 300 | Rs 600 |
| Motor vehicles engine capacity · Up to 1000cc | Rs 800 | Rs 1,600 |
| Motor vehicles engine capacity · 1001cc-1199cc | Rs 1,500 | Rs 3,000 |
| Motor vehicles engine capacity · 1200cc-1299cc | Rs 1,750 | Rs 3,500 |
| Motor vehicles engine capacity · 1300cc-1499cc | Rs 2,500 | Rs 5,000 |
| Motor vehicles engine capacity · 1500cc-1599cc | Rs 3,750 | Rs 7,500 |
| Motor vehicles engine capacity · 1600cc-1999cc | Rs 4,500 | Rs 9,000 |
| Motor vehicles engine capacity · 2000cc & above | Rs 10,000 | Rs 20,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · Up to 1000cc | Rs 10,000 | Rs 20,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1001cc-1199cc | Rs 18,000 | Rs 36,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1200cc-1299cc | Rs 20,000 | Rs 40,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1300cc-1499cc | Rs 30,000 | Rs 60,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1500cc-1599cc | Rs 45,000 | Rs 90,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1600cc-1999cc | Rs 60,000 | Rs 120,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 2000cc & above | Rs 120,000 | Rs 240,000 |
Buying property · section 236K
| Payment | Filer | Non-filer |
|---|---|---|
| Purchase of Immovable Property | 1% | 2% |
Selling property · section 236C
| Payment | Filer | Non-filer |
|---|---|---|
| Percentage of gross amount of consideration received | 1% | 2% |
Auctions · section 236A
| Payment | Filer | Non-filer |
|---|---|---|
| Any property or good other than immovable property | 10% of gross sale price | 20% of gross sale price |
| in case of immovable property sold by auction and sale by auction of train management services by Pakistan Railways | 5% of gross sale price | 10% of gross sale price |
Export of services (freelancers) · section 154A
| Payment | Filer | Non-filer |
|---|---|---|
| Export proceeds | 1% | 0.5% |
| Any other case | 1% | 2% |
Exports of goods · section 154
| Payment | Filer | Non-filer |
|---|---|---|
| Sub-section (1) | 1% | — |
| Sub-sections (3), (3A), (3B), and (3C) | 1% | — |
Petroleum products · section 156A
| Payment | Filer | Non-filer |
|---|---|---|
| Sale of Petroleum Products | 12% | 24% |
Sales to distributors and wholesalers · section 236G
| Payment | Filer | Non-filer |
|---|---|---|
| Fertilizers | 0.7% | 1.4% |
| Other than fertilizers | 0.1% | 0.2% |
Sales to retailers · section 236H
| Payment | Filer | Non-filer |
|---|---|---|
| Sales to Retailers | 0.5% | 1% |
Imports · section 148
| Payment | Filer | Non-filer |
|---|---|---|
| Goods falling in Part-I, Twelfth Schedule | 1% | 2% |
| Goods falling in Part-II, Twelfth Schedule | 2% | 4% |
| Goods falling in Part-II, Twelfth Schedule,, commercial importers | 3% | 6% |
| Goods falling in Part-III, Twelfth Schedule | 5.5% | 11% |
| Proviso 1 (a) manufacturers falling in SRO 1125(I)/2011 of 31.12.11 | 1% | 2% |
| Proviso 1 (b) pharma products | 4% | 8% |
| Proviso 1 (c) CKD kits for EVs | 1% | 2% |
| Proviso 2 rates for mobile phones PCT 8517.1219 | Rs 70 to Rs 5,200 | Rs 140 to Rs 10,400 |
| Proviso 2 rates for mobile phones PCT 8517.1211 | Rs 0 to Rs 11,500 | Rs 0 to Rs 23,000 |
Payments to non-residents · section 152
| Payment | Filer | Non-filer |
|---|---|---|
| Sub-section (1) | 15% | — |
| Sub-section (1A) | 7% | — |
| Sub-section (1AA) | 5% | — |
| Sub-section (1AAA) | 10% | — |
| Sub-section (1BA) | 20% | — |
| Sub-section (1C) | 10% | — |
| Sub-section (1D) | 10% | — |
| Sub-section (1DA) | 10% | — |
| Sub-section (1DB) · a. In case the sukuk holder is a company | 25% | — |
| Sub-section (1DB) · b. In case the sukuk holder is an individual or an association of persons, if the return on investment is more than Rs. 1 million | 12.5% | — |
| Sub-section (1DB) · c. In case the sukuk holder is an individual and an association of persons, if the return on investment is less than Rs. 1 million | 10% | — |
| 152(2A)(a) · Company | 4% | 8% |
| 152(2A)(a) · Other than Company | 4.5% | 9% |
| 152(2A)(b) · Rendering of or providing of certain services | 3% | 6% |
| 152(2A)(b) · Company | 8% | 16% |
| 152(2A)(b) · Other than Company | 10% | 20% |
| 152(2A)(c) on execution of a contract, other than a contract for sale of goods or rendering of or providing services · Sports persons | 10% | 20% |
| 152(2A)(c) on execution of a contract, other than a contract for sale of goods or rendering of or providing services · Other than sports persons | 7% | 14% |
Education fees · section 236I
| Payment | Filer | Non-filer |
|---|---|---|
| Every Education Institution has to collect tax on fee exceeding Rs. 200,000 per annum | — | 5% |
Use of machinery and equipment · section 236Q
| Payment | Filer | Non-filer |
|---|---|---|
| (i) Payment for the right to use industrial, commercial and scientific equipment | 10% | 20% |
| (Ii) Payment on account of rent of machinery, industrial, commerical and scientific equipment | 10% | 1.2 |
Which year does the "tax year 2022" card cover?
FBR names its cards by tax year, which ends on 30 June. Tax year 2022 is the financial year 2021-22: 1 July 2021 to 30 June 2022. The rates on this page took effect on 1 July 2021 under the Finance Act 2021.
Why is there a non-filer column?
The Tenth Schedule of the Income Tax Ordinance sets higher rates for people not on the Active Taxpayer List, usually double the filer rate. Where FBR lists no non-filer rate, the same rate applies to everyone.
Is this the official card?
The figures are FBR's, taken from its published withholding tax rate card spreadsheets and regrouped by section with plain-English headings. For the original wording, download FBR's PDF from the sources link at the foot of the page.
Which card applies now?
The current card is tax year 2027 (2026-27). Use the current withholding tax rates page for rates deducted today.
Sources and last update
- FBR, Withholding Tax Rate Card for Tax Year 2022, as per the Finance Act 2021 (PDF and spreadsheet, fbr.gov.pk)
- FBR, Withholding Tax Rates consolidated 2021–2025 (spreadsheet) for earlier years
- Income Tax Ordinance 2001 as amended by the Finance Act 2021; Tenth Schedule for non-filer rates
- 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.