Withholding Tax Rate Card 2024-25 Tax year 2025
The card that applied from 1 July 2024 to 30 June 2025. FBR's withholding tax rates under the Finance Act 2024, 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.
- 139rates on FBR's card
- 27sections of the Ordinance
- 35changes from 2023-24
- 1 July 2024in 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 2023-24 card
14 rates changed, 14 new, 7 removed, as set by the Finance Act 2024.
Changed rates
| Payment | 2023-24 | 2024-25 |
|---|---|---|
| Salary · s.149Where taxable income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000 | 2.5% of value exceeding Rs 600,000 | 5% of value exceeding Rs 600,000 |
| Profit on debt (bank profit) · s.151Profit on debt falling under clause (a), (b), (c) or (d) of sub -section (I) | 15%non-filer 30% | 15%non-filer 35% |
| Profit on debt (bank profit) · s.151Profit on debt on sukuk by SPV or a company under sub-section (1A) · Company | 25%non-filer 50% | 25%non-filer 35% |
| 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 | 10%`non-filer 20% | 12.5%`non-filer 35% |
| Payments for goods, services and contracts · s.153153(1)(a) Supplies · For companies other than cases of toll manufacturing | 5%non-filer 10% | 11%non-filer 22% |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · Up to 850 cc | Rs 10,000non-filer Rs 30,000 | 0.5% of valuenon-filer 1.5% of value |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · 851cc to 1000cc | Rs 20,000non-filer Rs 60,000 | 1% of valuenon-filer 3% of value |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · 1001cc to 1300cc | Rs 25,000non-filer Rs 75,000 | 1.5% of valuenon-filer 4.5% of value |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · 1301cc to 1600cc | Rs 50,000non-filer Rs 150,000 | 2% of valuenon-filer 6% of value |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · 1601cc to 1800cc | Rs 150,000non-filer Rs 450,000 | 3% of valuenon-filer 9% of value |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · 1801cc to 2000cc | Rs 200,000non-filer Rs 600,000 | 5% of valuenon-filer 15% of value |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · 2001cc to 2500cc | 6% of valuenon-filer 18% of value | 7% of valuenon-filer 21% of value |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · 2501cc to 3000cc | 8% of valuenon-filer 24% of value | 9% of valuenon-filer 27% of value |
| Buying or registering a vehicle · s.231BSub-section 231B(1) & 231B(3) · Above 3000cc | 10% of valuenon-filer 30% of value | 12% of valuenon-filer 36% of value |
New on this card
- s.149: Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 2,200,000 — Rs 30,000 + 15% of value exceeding Rs 1,200,000
- s.149: Where taxable income exceeds Rs. 2,200,000 but does not exceed Rs. 3,200,000 — Rs 180,000 + 25% of value exceeding Rs 2,200,000
- s.149: Where taxable income exceeds Rs. 3,200,000 but does not exceed Rs. 4,100,000 — Rs 430,000 + 30% of value exceeding Rs 3,200,000
- s.149: Where taxable income exceeds Rs. 4,100,000 — Rs 700,000 + 35% of value exceeding Rs 4,100,000
- s.150: Mutual funds, contingent upon proportional income derived from average annual investment in debt securities and equities respectively — 25% filer, 50% non-filer
- s.150: Mutual funds deriving fifty percent or more income from profit on debt — 25% filer, 50% non-filer
- s.153: 153(1)(a) Supplies · In cases other than companies, for toll manufacturing — 11% filer, 22% non-filer
- s.153: 153(1)(a) Supplies · In cases other than companies, other than toll manufacturing — 5.5% filer, 11% non-filer
- s.236K: Where the fair market value does not exceed Rs. 50 million — 3% filer, 12% non-filer
- s.236K: Where the fair market value exceeds Rs. 50 million but does not exceed Rs. 100 million — 3.5% filer, 16% non-filer
- s.236K: Where the fair market value exceeds Rs. 100 million — 4% filer, 20% non-filer
- s.236C: Where the gross amount of consideration received does not exceed Rs. 50 million — 3% filer, 10% non-filer
- s.236C: Where the gross amount of consideration received exceeds Rs. 50 million but does not exceed Rs 100 million — 3.5% filer, 10% non-filer
- s.236C: Where the gross amount of consideration received exceeds Rs. 100 million — 4% filer, 10% non-filer
Removed or merged
- s.149: Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 2,400,000 (was Rs 15,000 + 12.5% of value exceeding Rs 1,200,000)
- s.149: Where taxable income exceeds Rs. 2,400,000 but does not exceed Rs. 3,600,000 (was Rs 165,000 + 22.5% of value exceeding Rs 2,400,000)
- s.149: Where taxable income exceeds Rs. 3,600,000 but does not exceed Rs. 6,000,000 (was Rs 435,000 + 27.5% of value exceeding Rs 3,600,000)
- s.149: Where taxable income exceeds Rs. 6,000,000 (was Rs 1,095,000 + 35% of value exceeding Rs 6,000,000)
- s.153: 153(1)(a) Supplies · In case of sale of goods: Any other case (was 5.5%)
- s.236K: (was 3%)
- s.236C: Percentage of gross amount of consideration received (was 3%)
02 The full card
All 139 rates, by section
"Filer" is a person on the Active Taxpayer List; "non-filer" is not. "Late filer" was a third category in this year for people added to the ATL after the deadline. A dash means FBR lists no separate rate for that column.
Salary · section 149Changed this year
| Payment | Filer | Late 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. 2,200,000 | Rs 30,000 + 15% of value exceeding Rs 1,200,000 | — | — |
| Where taxable income exceeds Rs. 2,200,000 but does not exceed Rs. 3,200,000 | Rs 180,000 + 25% of value exceeding Rs 2,200,000 | — | — |
| Where taxable income exceeds Rs. 3,200,000 but does not exceed Rs. 4,100,000 | Rs 430,000 + 30% of value exceeding Rs 3,200,000 | — | — |
| Where taxable income exceeds Rs. 4,100,000 | Rs 700,000 + 35% of value exceeding Rs 4,100,000 | — | — |
Profit on debt (bank profit) · section 151Changed this year
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Profit on debt falling under clause (a), (b), (c) or (d) of sub -section (I) | 15% | — | 35% |
| Profit on debt on sukuk by SPV or a company under sub-section (1A) · Company | 25% | — | 35% |
| Profit on debt on sukuk by SPV or a company under sub-section (1A) · Individual, AOP return above Rs. 1 million | 12.5%` | — | 35% |
| 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 150Changed this year
| Payment | Filer | Late 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% |
| Mutual funds, contingent upon proportional income derived from average annual investment in debt securities and equities respectively | 25% | — | 50% |
| Mutual funds deriving fifty percent or more income from profit on debt | 25% | — | 50% |
| 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 | Late 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 | Late 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 | 11% | — | 22% |
| 153(1)(a) Supplies · In cases other than companies, for toll manufacturing | 11% | — | 22% |
| 153(1)(a) Supplies · In cases other than companies, other than toll manufacturing | 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 | Late 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 | Late 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 231AB
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Cash withdrawal by a person whose name is not appearing in the Active Taxpayers' List · - | — | — | 0.6% |
Card payments abroad · section 236Y
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Amount remitted abroad through credit, debit or prepaid cards | 5% | — | 10% |
Telephone and internet · section 236
| Payment | Filer | Late 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 | Late 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 | Late filer | Non-filer |
|---|---|---|---|
| Sub-section 231B(1) & 231B(3) · Up to 850 cc | 0.5% of value | — | 1.5% of value |
| Sub-section 231B(1) & 231B(3) · 851cc to 1000cc | 1% of value | — | 3% of value |
| Sub-section 231B(1) & 231B(3) · 1001cc to 1300cc | 1.5% of value | — | 4.5% of value |
| Sub-section 231B(1) & 231B(3) · 1301cc to 1600cc | 2% of value | — | 6% of value |
| Sub-section 231B(1) & 231B(3) · 1601cc to 1800cc | 3% of value | — | 9% of value |
| Sub-section 231B(1) & 231B(3) · 1801cc to 2000cc | 5% of value | — | 15% of value |
| Sub-section 231B(1) & 231B(3) · 2001cc to 2500cc | 7% of value | — | 21% of value |
| Sub-section 231B(1) & 231B(3) · 2501cc to 3000cc | 9% of value | — | 27% of value |
| Sub-section 231B(1) & 231B(3) · Above 3000cc | 12% of value | — | 36% 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 | Late 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 | Late filer | Non-filer |
|---|---|---|---|
| Where the fair market value does not exceed Rs. 50 million | 3% | 6% | 12% |
| Where the fair market value exceeds Rs. 50 million but does not exceed Rs. 100 million | 3.5% | 7% | 16% |
| Where the fair market value exceeds Rs. 100 million | 4% | 7% | 20% |
Selling property · section 236CChanged this year
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Where the gross amount of consideration received does not exceed Rs. 50 million | 3% | 6% | 10% |
| Where the gross amount of consideration received exceeds Rs. 50 million but does not exceed Rs 100 million | 3.5% | 7% | 10% |
| Where the gross amount of consideration received exceeds Rs. 100 million | 4% | 8% | 10% |
Auctions · section 236A
| Payment | Filer | Late 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 236CB
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Total amount of bill from a person arranging or holding a function | 10% | — | 20% |
Bonus shares · section 236Z
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Bonus shares issued by companies | 10% | — | 20% |
Export of services (freelancers) · section 154A
| Payment | Filer | Late 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 | Late filer | Non-filer |
|---|---|---|---|
| Sub-section (1) | 1% | — | — |
| Sub-sections (3), (3A), (3B), and (3C) | 1% | — | — |
Petroleum products · section 156A
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Sale of Petroleum Products | 12% | — | 24% |
Foreign domestic workers · section 231C
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Advance tax on foreign domestic workers | Rs 200,000/- | — | Rs 400,000/- |
Sales to distributors and wholesalers · section 236G
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Fertilizers | 0.25% | — | 0.7% |
| Other than fertilizers | 0.1% | — | 0.2% |
Sales to retailers · section 236H
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Sales to Retailers | 0.5% | — | 2.5% |
Imports · section 148
| Payment | Filer | Late 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 152
| Payment | Filer | Late 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 236CA
| Payment | Filer | Late 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 2025" card cover?
FBR names its cards by tax year, which ends on 30 June. Tax year 2025 is the financial year 2024-25: 1 July 2024 to 30 June 2025. The rates on this page took effect on 1 July 2024 under the Finance Act 2024.
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.
What was the "late filer" rate?
Finance Act 2024 created a third category for people who filed late and were added to the ATL after the deadline, with property rates between the filer and non-filer rates. It applied in 2024-25; the Finance Act 2026 abolished it, so from 1 July 2026 there are only filers and non-filers.
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 2025, as per the Finance Act 2024 (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 2024; 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.