Withholding Tax Rate Card 2025-26 Tax year 2026
The card that applied from 1 July 2025 to 30 June 2026. FBR's withholding tax rates under the Finance Act 2025, 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.
- 149rates on FBR's card
- 29sections of the Ordinance
- 53changes from 2024-25
- 1 July 2025in 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 2024-25 card
19 rates changed, 22 new, 12 removed, as set by the Finance Act 2025.
Changed rates
| Payment | 2024-25 | 2025-26 |
|---|---|---|
| Salary · s.149Where taxable income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000 | 5% of value exceeding Rs 600,000 | 1% of value exceeding Rs 600,000 |
| Salary · s.149Where 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 | Rs 6000 + 11% of value exceeding Rs 1,200,000 |
| Salary · s.149Where 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 | Rs 116,000 + 23% of value exceeding Rs 2,200,000 |
| Salary · s.149Where 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 | Rs 346,000 + 30% of value exceeding Rs 3,200,000 |
| Salary · s.149Where taxable income exceeds Rs. 4,100,000 | Rs 700,000 + 35% of value exceeding Rs 4,100,000 | Rs 616,000 + 35% of value exceeding Rs 4,100,000 |
| Dividends · s.150Mutual funds, contingent upon proportional income derived from average annual investment in debt securities and equities respectively | 25%non-filer 50% | 25% and 15%non-filer 50% and 30% |
| Payments for goods, services and contracts · s.153153(1)(a) Supplies · For companies in cases of toll manufacturing | 5%non-filer 10% | 9%non-filer 18% |
| Payments for goods, services and contracts · s.153153(1)(a) Supplies · For companies other than cases of toll manufacturing | 11%non-filer 22% | 5%non-filer 10% |
| Payments for goods, services and contracts · s.153153(1)(b) Services · In case of certain services | 4%non-filer 8% | 6%non-filer 12% |
| Payments for goods, services and contracts · s.153153(1)(c) Contracts · In case of sportspersons | 10%non-filer 20% | 15%non-filer 30% |
| Cash withdrawal · s.231ABCash withdrawal by a person whose name is not appearing in the Active Taxpayers' List · - | —non-filer 0.6% | —non-filer 0.8% |
| Buying property · s.236KWhere the fair market value does not exceed Rs. 50 million | 3%non-filer 12% | 1.5%non-filer 10.5% |
| Buying property · s.236KWhere the fair market value exceeds Rs. 50 million but does not exceed Rs. 100 million | 3.5%non-filer 16% | 2%non-filer 14.5% |
| Buying property · s.236KWhere the fair market value exceeds Rs. 100 million | 4%non-filer 20% | 2.5%non-filer 18.5% |
| Selling property · s.236CWhere the gross amount of consideration received does not exceed Rs. 50 million | 3%non-filer 10% | 4.5%non-filer 11.5% |
| Selling property · s.236CWhere the gross amount of consideration received exceeds Rs. 50 million but does not exceed Rs 100 million | 3.5%non-filer 10% | 5%non-filer 11.5% |
| Selling property · s.236CWhere the gross amount of consideration received exceeds Rs. 100 million | 4%non-filer 10% | 5.5%non-filer 11.5% |
| Sales to distributors and wholesalers · s.236GOther than fertilizers | 0.1%non-filer 0.2% | 0.1%non-filer 2% |
| 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 · Sports persons | 10%non-filer 20% | 15%non-filer 30% |
New on this card
- s.149: Where taxable income exceeds Rs. 10,000,000 — Rs 616,000 + 35% of value exceeding Rs 4,100,000 & surcharge @ 9%
- s.149(IA): Where the amount of pension received does not exceed Rs. 10 million — 0% of value
- s.149(IA): Where the amount of pension received exceeds Rs. 10 million · Age below 70 years — 5% of value exceeding Rs 10 million plus surcharge @ 10%
- s.149(IA): Where an individual continues to work for former employer or its associate — Same as section 149 subject to Cl.1 of Division-I of Part-I of First Schedule
- s.151: On yield or profit paid by a banking company or financial institution on an account or deposit maintained with such company or institution — 20% filer, 40% non-filer
- s.151: On yield or profit on Government secuities under clause (c) of sub-section (1) of section 151 paid to any person other than an individual — 20% filer, 40% non-filer
- s.151: On yield or profit in cases other than mentioned in clauses (a) and (b) of Division-IA, Part-III of First Schedule — 15% filer, 30% non-filer
- s.151: Profit on debt on sukuk by SPV or a company under sub-section (1A) · When sukuk-holder is a company — 25% filer, 50% non-filer
- s.151: Profit on debt on sukuk by SPV or a company under sub-section (1A) · When sukuk-holder is an individual or AOP with return on investment greater than Rs. 1 million — 12.5% filer, 25% non-filer
- s.151: Profit on debt on sukuk by SPV or a company under sub-section (1A) · When sukuk-holder is an individual or AOP with return on invetment less than Rs. 1 million — 10% filer, 20% non-filer
- s.150: Real Estate Investment Trust (REIT) and cases other than those mentioned in clauses (a), (ba), (c) and (d) of Division-I, Part-III of First Schedule — 15% filer, 30% non-filer
- s.153: 153(1)(b) Services · In case of IT & IT enabled services as defined in section 2 — 4% filer, 8% non-filer
- s.153: 153(1)(b) Services · For services other than mentioned in sub-para (i) of para (2) of Division-III of Part-III of First Schedule — 15% filer, 30% non-filer
- s.153: 153(2A) Payment for digitally ordered goods or digitally ordered services through e-commerce platforms including websites · Through digital means or banking channels by payment intermediary — 1% filer, 2% non-filer
- s.153: 153(2A) Payment for digitally ordered goods or digitally ordered services through e-commerce platforms including websites · Cash on delivery by courier service — 2% filer, 4% non-filer
- s.231B: Sub-section 231B(2A) · Up to 1000cc — Rs 100,000 filer, Rs 300,000 non-filer
- s.151A: Gain arising on disposal of certain debt securities — 15% of capital gain filer, 30% of capital gain non-filer
- s.152: Sub-section (1D) · Holding period greater than 12 months — 10%
- s.152: Sub-section (1D) · Holding period less than 12 months — 10%
- s.152: 152(2A)(b) · Rendering of or providing of certain IT services and IT enabled services as defined in section 2 — 4% filer, 8% non-filer
- s.152: 152(2A)(b) · Rendering of or providing of services other than IT services and IT enabled services as defined in section 2 — 8% filer, 16% non-filer
- s.152: 152(2A)(b) · Rendering of or providing of services other than sub-paragraph (i) of paragraph 5 of Division-II, Part-III of First Schedule — 15% filer, 30% non-filer
Removed or merged
- s.151: Profit on debt falling under clause (a), (b), (c) or (d) of sub -section (I) (was 15%)
- s.151: Profit on debt on sukuk by SPV or a company under sub-section (1A) · Company (was 25%)
- s.151: Profit on debt on sukuk by SPV or a company under sub-section (1A) · Individual, AOP return above Rs. 1 million (was 12.5%`)
- s.151: Profit on debt on sukuk by SPV or a company under sub-section (1A) · Individual, AOP return below Rs. 1 million (was 10%`)
- s.150: 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 (was 15%)
- s.153: 153(1)(b) Services · For services other than mentioned above: Company (was 9%)
- s.153: 153(1)(b) Services · For services other than mentioned above: In any other case (was 11%)
- s.231B: Sub-section 231B(2A) · Upto 1,000 cc (was Rs 100,000)
- s.152: Sub-section (1D) (was 10%)
- s.152: 152(2A)(b) · Rendering of or providing of certain services (was 4%)
- s.152: 152(2A)(b) · Company (was 9%)
- s.152: 152(2A)(b) · Other than Company (was 11%)
02 The full card
All 149 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 | 1% of value exceeding Rs 600,000 | — | — |
| Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 2,200,000 | Rs 6000 + 11% of value exceeding Rs 1,200,000 | — | — |
| Where taxable income exceeds Rs. 2,200,000 but does not exceed Rs. 3,200,000 | Rs 116,000 + 23% of value exceeding Rs 2,200,000 | — | — |
| Where taxable income exceeds Rs. 3,200,000 but does not exceed Rs. 4,100,000 | Rs 346,000 + 30% of value exceeding Rs 3,200,000 | — | — |
| Where taxable income exceeds Rs. 4,100,000 | Rs 616,000 + 35% of value exceeding Rs 4,100,000 | — | — |
| Where taxable income exceeds Rs. 10,000,000 | Rs 616,000 + 35% of value exceeding Rs 4,100,000 & surcharge @ 9% | — | — |
Pension · section 149(IA)Changed this year
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Where the amount of pension received does not exceed Rs. 10 million | 0% of value | — | — |
| Where the amount of pension received exceeds Rs. 10 million · Age below 70 years | 5% of value exceeding Rs 10 million plus surcharge @ 10% | — | — |
| Where an individual continues to work for former employer or its associate | Same as section 149 subject to Cl.1 of Division-I of Part-I of First Schedule | — | — |
Profit on debt (bank profit) · section 151Changed this year
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| On yield or profit paid by a banking company or financial institution on an account or deposit maintained with such company or institution | 20% | — | 40% |
| On yield or profit on Government secuities under clause (c) of sub-section (1) of section 151 paid to any person other than an individual | 20% | — | 40% |
| On yield or profit in cases other than mentioned in clauses (a) and (b) of Division-IA, Part-III of First Schedule | 15% | — | 30% |
| Profit on debt on sukuk by SPV or a company under sub-section (1A) · When sukuk-holder is a company | 25% | — | 50% |
| Profit on debt on sukuk by SPV or a company under sub-section (1A) · When sukuk-holder is an individual or AOP with return on investment greater than Rs. 1 million | 12.5% | — | 25% |
| Profit on debt on sukuk by SPV or a company under sub-section (1A) · When sukuk-holder is an individual or AOP with return on invetment less than Rs. 1 million | 10% | — | 20% |
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), (ba), (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% and 15% | — | 50% and 30% |
| 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 | 9% | — | 18% |
| 153(1)(a) Supplies · For companies other than cases of toll manufacturing | 5% | — | 10% |
| 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 | 6% | — | 12% |
| 153(1)(b) Services · In case of IT & IT enabled services as defined in section 2 | 4% | — | 8% |
| 153(1)(b) Services · For services other than mentioned in sub-para (i) of para (2) of Division-III of Part-III of First Schedule | 15% | — | 30% |
| 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 | 15% | — | 30% |
| 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% |
| 153(2A) Payment for digitally ordered goods or digitally ordered services through e-commerce platforms including websites · Through digital means or banking channels by payment intermediary | 1% | — | 2% |
| 153(2A) Payment for digitally ordered goods or digitally ordered services through e-commerce platforms including websites · Cash on delivery by courier service | 2% | — | 4% |
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 231ABChanged this year
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Cash withdrawal by a person whose name is not appearing in the Active Taxpayers' List · - | — | — | 0.8% |
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) · Up to 1000cc | 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 | 1.5% | 4.5% | 10.5% |
| Where the fair market value exceeds Rs. 50 million but does not exceed Rs. 100 million | 2% | 5.5% | 14.5% |
| Where the fair market value exceeds Rs. 100 million | 2.5% | 6.5% | 18.5% |
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 | 4.5% | 7.5% | 11.5% |
| Where the gross amount of consideration received exceeds Rs. 50 million but does not exceed Rs 100 million | 5% | 8.5% | 11.5% |
| Where the gross amount of consideration received exceeds Rs. 100 million | 5.5% | 9.5% | 11.5% |
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% |
Gains on debt securities · section 151AChanged this year
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Gain arising on disposal of certain debt securities | 15% of capital gain | — | 30% of capital gain |
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 236GChanged this year
| Payment | Filer | Late filer | Non-filer |
|---|---|---|---|
| Fertilizers | 0.25% | — | 0.7% |
| Other than fertilizers | 0.1% | — | 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 152Changed this year
| 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) · Holding period greater than 12 months | 10% | — | — |
| Sub-section (1D) · Holding period less than 12 months | 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 IT services and IT enabled services as defined in section 2 | 4% | — | 8% |
| 152(2A)(b) · Rendering of or providing of services other than IT services and IT enabled services as defined in section 2 | 8% | — | 16% |
| 152(2A)(b) · Rendering of or providing of services other than sub-paragraph (i) of paragraph 5 of Division-II, Part-III of First Schedule | 15% | — | 30% |
| 152(2A)(c) on execution of a contract, other than a contract for sale of goods or rendering of or providing services · Sports persons | 15% | — | 30% |
| 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 2026" card cover?
FBR names its cards by tax year, which ends on 30 June. Tax year 2026 is the financial year 2025-26: 1 July 2025 to 30 June 2026. The rates on this page took effect on 1 July 2025 under the Finance Act 2025.
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 2025-26; 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 2026, as per the Finance Act 2025 (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 2025; 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.