Withholding Tax Rate Card 2023-24 Tax year 2024
The card that applied from 1 July 2023 to 30 June 2024. FBR's withholding tax rates under the Finance Act 2023, 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
- 27sections of the Ordinance
- 35changes from 2022-23
- 1 July 2023in force from
This is an earlier year's card. For the rates deducted today, see withholding tax rates 2026-27.
01 What changed
Changes from the 2022-23 card
24 rates changed, 8 new, 3 removed, as set by the Finance Act 2023.
Changed rates
| Payment | 2022-23 | 2023-24 |
|---|---|---|
| Salary · s.149Where taxable income exceeds Rs. 2,400,000 but does not exceed Rs. 3,600,000 | Rs 165,000 + 20% of value exceeding Rs 2,400,000 | Rs 165,000 + 22.5% of value exceeding Rs 2,400,000 |
| Salary · s.149Where taxable income exceeds Rs. 3,600,000 but does not exceed Rs. 6,000,000 | Rs 405,000 + 25% of value exceeding Rs 3,600,000 | Rs 435,000 + 27.5% of value exceeding Rs 3,600,000 |
| Profit on debt (bank profit) · s.151Profit on debt on sukuk by SPV or a company under sub-section (1A) · Individual, AOP return above Rs. 1 million | 12.5%non-filer 25% | 10%`non-filer 20% |
| Profit on debt (bank profit) · s.151Profit on debt on sukuk by SPV or a company under sub-section (1A) · Individual, AOP return below Rs. 1 million | 10%`non-filer 20% | 10%`non-filer 35% |
| Payments for goods, services and contracts · s.153153(1)(a) Supplies · In case of sale of goods: Any other case | 4.5%non-filer 9% | 5.5%non-filer 11% |
| Payments for goods, services and contracts · s.153153(1)(b) Services · In case of certain services | 3%non-filer 6% | 4%non-filer 8% |
| Payments for goods, services and contracts · s.153153(1)(b) Services · For services other than mentioned above: Company | 8%non-filer 16% | 9%non-filer 18% |
| Payments for goods, services and contracts · s.153153(1)(b) Services · For services other than mentioned above: In any other case | 10%non-filer 20% | 11%non-filer 22% |
| Payments for goods, services and contracts · s.153153(1)(c) Contracts · Company | 6.5%non-filer 13% | 7.5%non-filer 15% |
| Payments for goods, services and contracts · s.153153(1)(c) Contracts · Any other case | 7%non-filer 14% | 8%non-filer 16% |
| Card payments abroad · s.236YAmount remitted abroad through credit, debit or prepaid cards | 1%non-filer 2% | 5%non-filer 10% |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · 2001cc to 2500cc | Rs 300,000non-filer Rs 900,000 | 6% of valuenon-filer 18% of value |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · 2501cc to 3000cc | Rs 400,000non-filer Rs 1,200,000 | 8% of valuenon-filer 24% of value |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · Above 3000cc | Rs 500,000non-filer Rs 1,500,000 | 10% of valuenon-filer 30% of value |
| Buying property · s.236K | 2%non-filer 7% | 3%non-filer 10.5% |
| Selling property · s.236CPercentage of gross amount of consideration received | 2%non-filer 4% | 3%non-filer 6% |
| Sales to retailers · s.236H | 0.5%non-filer 1% | 0.5%non-filer 2.5% |
| Payments to non-residents · s.152152(2A)(a) · Company | 4%non-filer 8% | 5%non-filer 10% |
| Payments to non-residents · s.152152(2A)(a) · Other than Company | 4.5%non-filer 9% | 5.5%non-filer 11% |
| Payments to non-residents · s.152152(2A)(b) · Rendering of or providing of certain services | 3%non-filer 6% | 4%non-filer 8% |
| Payments to non-residents · s.152152(2A)(b) · Company | 8%non-filer 16% | 9%non-filer 18% |
| Payments to non-residents · s.152152(2A)(b) · Other than Company | 10%non-filer 20% | 11%non-filer 22% |
| Payments to non-residents · s.152152(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%non-filer 14% | 8%non-filer 16% |
| Foreign TV serials and advertisements · s.236CAAdvertisement starring foreign actor | Rs 500,000 per second | Rs 100,000 per second |
New on this card
- s.149: Where taxable income exceeds Rs. 6,000,000 — Rs 1,095,000 + 35% of value exceeding Rs 6,000,000
- s.153: 153(1)(a) Supplies · For companies in cases of toll manufacturing — 5% filer, 10% non-filer
- s.153: 153(1)(a) Supplies · For companies other than cases of toll manufacturing — 5% filer, 10% non-filer
- s.231AB: Cash withdrawal by a person whose name is not appearing in the Active Taxpayers' List · -
- s.236CB: Total amount of bill from a person arranging or holding a function — 10% filer, 20% non-filer
- s.236Z: Bonus shares issued by companies — 10% filer, 20% non-filer
- s.231C: Advance tax on foreign domestic workers — Rs 200,000/- filer, Rs 400,000/- non-filer
- s.148: Goods falling in Part-III, Twelfth Schedule, commercial importers — 6% filer, 12% non-filer
Removed or merged
- s.149: Where taxable income exceeds Rs. 6,000,000 but does not exceed Rs. 12,000,000 (was Rs 1,005,000 + 32.5% of value exceeding Rs 6,000,000)
- s.149: Where taxable income exceeds Rs. 12,000,000 (was Rs 2,955,000 + 35% of value exceeding Rs 12,000,000)
- s.153: 153(1)(a) Supplies · For companies in case of sale of goods (was 4%)
02 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 149Changed this year
| 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 | 2.5% of value exceeding Rs 600,000 | — |
| Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 2,400,000 | Rs 15,000 + 12.5% of value exceeding Rs 1,200,000 | — |
| Where taxable income exceeds Rs. 2,400,000 but does not exceed Rs. 3,600,000 | Rs 165,000 + 22.5% of value exceeding Rs 2,400,000 | — |
| Where taxable income exceeds Rs. 3,600,000 but does not exceed Rs. 6,000,000 | Rs 435,000 + 27.5% of value exceeding Rs 3,600,000 | — |
| Where taxable income exceeds Rs. 6,000,000 | Rs 1,095,000 + 35% of value exceeding Rs 6,000,000 | — |
Profit on debt (bank profit) · section 151Changed this year
| 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 | 10%` | 20% |
| Profit on debt on sukuk by SPV or a company under sub-section (1A) · Individual, AOP return below Rs. 1 million | 10%` | 35% |
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% |
| Dividend received by a REIT scheme from Special Purpose Vehicle | 0 | 0 |
| Dividend received by others from Special Purpose Vehicle as defined under the Real Estate Investment Trust Regulations, 2015 | 35% | 70% |
| 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 153Changed this year
| 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 companies in cases of toll manufacturing | 5% | 10% |
| 153(1)(a) Supplies · For companies other than cases of toll manufacturing | 5% | 10% |
| 153(1)(a) Supplies · In case of sale of goods: Any other case | 5.5% | 11% |
| 153(1)(b) Services · In case of certain services | 4% | 8% |
| 153(1)(b) Services · For services other than mentioned above: Company | 9% | 18% |
| 153(1)(b) Services · For services other than mentioned above: In any other case | 11% | 22% |
| 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 | 7.5% | 15% |
| 153(1)(c) Contracts · Any other case | 8% | 16% |
| 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% |
Cash withdrawal · section 231ABChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Cash withdrawal by a person whose name is not appearing in the Active Taxpayers' List · - | — | 0.6% |
Card payments abroad · section 236YChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Amount remitted abroad through credit, debit or prepaid cards | 5% | 10% |
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 | 15% 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 231BChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Sub-section 231B(1) & 231B(3) · Up to 850 cc | Rs 10,000 | Rs 30,000 |
| Sub-section 231B(1) & 231B(3) · 851cc to 1000cc | Rs 20,000 | Rs 60,000 |
| Sub-section 231B(1) & 231B(3) · 1001cc to 1300cc | Rs 25,000 | Rs 75,000 |
| Sub-section 231B(1) & 231B(3) · 1301cc to 1600cc | Rs 50,000 | Rs 150,000 |
| Sub-section 231B(1) & 231B(3) · 1601cc to 1800cc | Rs 150,000 | Rs 450,000 |
| Sub-section 231B(1) & 231B(3) · 1801cc to 2000cc | Rs 200,000 | Rs 600,000 |
| Sub-section 231B(1) & 231B(3) · 2001cc to 2500cc | 6% of value | 18% of value |
| Sub-section 231B(1) & 231B(3) · 2501cc to 3000cc | 8% of value | 24% of value |
| Sub-section 231B(1) & 231B(3) · Above 3000cc | 10% of value | 30% of value |
| Sub-section 231B(2) · Up to 850 cc | Nil | Nil |
| Sub-section 231B(2) · 851cc to 1000cc | Rs 5,000 | Rs 15,000 |
| Sub-section 231B(2) · 1001cc to 1300cc | Rs 7,500 | Rs 22,500 |
| Sub-section 231B(2) · 1301cc to 1600cc | Rs 12,500 | Rs 37,500 |
| Sub-section 231B(2) · 1601cc to 1800cc | Rs 18,750 | Rs 56,250 |
| Sub-section 231B(2) · 1801cc to 2000cc | Rs 25,000 | Rs 75,000 |
| Sub-section 231B(2) · 2001cc to 2500cc | Rs 37,500 | Rs 112,500 |
| Sub-section 231B(2) · 2501cc to 3000cc | Rs 50,000 | Rs 150,000 |
| Sub-section 231B(2) · Above 3000cc | Rs 62,500 | Rs 187,500 |
| Sub-section 231B(2A) · Upto 1,000 cc | Rs 100,000 | Rs 300,000 |
| Sub-section 231B(2A) · 1001cc to 2000cc | Rs 200,000 | Rs 600,000 |
| Sub-section 231B(2A) · 2001cc and above | Rs 400,000 | Rs 1,200,000 |
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 200 | Rs 375 |
| Passenger transport vehicles per seat · 10 or more persons but less than 20 persons | Rs 500 | Rs 750 |
| Passenger transport vehicles per seat · 20 persons or more | Rs 1,000 | Rs 1,500 |
| 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 236KChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Purchase of Immovable Property | 3% | 10.5% |
Selling property · section 236CChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Percentage of gross amount of consideration received | 3% | 6% |
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 |
Functions and gatherings · section 236CBChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Total amount of bill from a person arranging or holding a function | 10% | 20% |
Bonus shares · section 236ZChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Bonus shares issued by companies | 10% | 20% |
Export of services (freelancers) · section 154A
| Payment | Filer | Non-filer |
|---|---|---|
| Export proceeds for tax year 2024 up to tax year 2026 · Computer software or IT services or IT enabled services by persons registered with the Pakistan Software Export Board | 0.25% | 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% |
Foreign domestic workers · section 231CChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Advance tax on foreign domestic workers | Rs 200,000/- | Rs 400,000/- |
Sales to distributors and wholesalers · section 236G
| Payment | Filer | Non-filer |
|---|---|---|
| Fertilizers | 0.25% | 0.7% |
| Other than fertilizers | 0.1% | 0.2% |
Sales to retailers · section 236HChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Sales to Retailers | 0.5% | 2.5% |
Imports · section 148Changed this year
| 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 | 3.5% | 7% |
| Goods falling in Part-III, Twelfth Schedule | 5.5% | 11% |
| Goods falling in Part-III, Twelfth Schedule, commercial importers | 6% | 12% |
| 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 11,500 | Rs 140 to Rs 23,000 |
| Proviso 2 rates for mobile phones PCT 8517.1211 | Rs 0 to Rs 5,200 | Rs 0 to Rs 10,400 |
Payments to non-residents · section 152Changed this year
| 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 | 5% | 10% |
| 152(2A)(a) · Other than Company | 5.5% | 11% |
| 152(2A)(b) · Rendering of or providing of certain services | 4% | 8% |
| 152(2A)(b) · Company | 9% | 18% |
| 152(2A)(b) · Other than Company | 11% | 22% |
| 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 | 8% | 16% |
Foreign TV serials and advertisements · section 236CAChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Foreign produced TV drama serial or play | Rs 1,000,000 per episode | — |
| Foreign produced TV play single episode | Rs 3,000,000 | — |
| Advertisement starring foreign actor | Rs 100,000 per second | — |
Which year does the "tax year 2024" card cover?
FBR names its cards by tax year, which ends on 30 June. Tax year 2024 is the financial year 2023-24: 1 July 2023 to 30 June 2024. The rates on this page took effect on 1 July 2023 under the Finance Act 2023.
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 2024, as per the Finance Act 2023 (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 2023; 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.