Withholding Tax Rate Card 2026-27 Tax year 2027
The current card. FBR's withholding tax rates under the Finance Act 2026, 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.
- 154rates on FBR's card
- 30sections of the Ordinance
- 51changes from 2025-26
- 1 July 2026in force from
01 What changed
Changes from the 2025-26 card
14 rates changed, 21 new, 16 removed, as set by the Finance Act 2026.
Changed rates
| Payment | 2025-26 | 2026-27 |
|---|---|---|
| Salary · s.149Where 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 | Rs 116,000 + 20% 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 346,000 + 30% of value exceeding Rs 3,200,000 | Rs 316,000 + 25% of value exceeding Rs 3,200,000 |
| Payments for goods, services and contracts · s.153153(1)(b) Services · In case of certain services | 6%non-filer 12% | 7%non-filer 14% |
| Card payments abroad · s.236YAmount remitted abroad through credit, debit or prepaid cards | 5%non-filer 10% | 0.5%non-filer 1% |
| Buying property · s.236KWhere the fair market value does not exceed Rs. 50 million | 1.5%non-filer 10.5% | 1.25%non-filer 10.5% |
| Buying property · s.236KWhere the fair market value exceeds Rs. 50 million but does not exceed Rs 100 million | 2%non-filer 14.5% | 1.25%non-filer 14.5% |
| Buying property · s.236KWhere the fair market value exceeds Rs. 100 million | 2.5%non-filer 18.5% | 1.25%non-filer 18.5% |
| Selling property · s.236CWhere the gross amount of consideration received does not exceed Rs. 50 million | 4.5%non-filer 11.5% | 2.75%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 | 5%non-filer 11.5% | 2.75%non-filer 11.5% |
| Selling property · s.236CWhere the gross amount of consideration received exceeds Rs. 100 million | 5.5%non-filer 11.5% | 2.75%non-filer 11.5% |
| Gains on debt securities · s.151AGain arising on disposal of certain debt securities | 15% of capital gainnon-filer 30% of capital gain | 20% of capital gainnon-filer 40% of capital gain |
| Export of services (freelancers) · s.154AAny other case | 1%non-filer 2% | 1% |
| Exports of goods · s.154Sub-section (1) | 1% | 1.25% |
| Exports of goods · s.154Sub-sections (3), (3A), (3B), and (3C) | 1% | 1.25% |
New on this card
- s.149: Where taxable income exceeds Rs. 4,100,000 but does not exceed Rs. 5,600,000 — Rs 541,000 + 29% of value exceeding Rs 4,100,000
- s.149: Where taxable income exceeds Rs. 5,600,000 but does not exceed Rs. 7,000,000 — Rs 976,000 + 32% of value exceeding Rs 5,600,000
- s.149: Where taxable income exceeds Rs. 7,000,000 — Rs 1,424,000 + 35% of value exceeding Rs 7,000,000
- s.153: 153(1)(b) Services · in the case of independent professional services such as, doctors, lawyers, architects, accountants, software engineers or developers, working independently — 15% filer, 30% non-filer
- s.153: 153(1)(b) Services · Companies for rendering or providing terminal and port operating services — 12% filer, 24% non-filer
- s.153: 153(1)(b) Services · for services other than mentioned in sub-para (i) (ii) (iii) & (iv) of Para (2) of Division-III of Part-III of First Schedule — 14% filer, 28% non-filer
- s.236: In the case of subscribers 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
- s.234: Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1001-1199cc — Rs 18,000 filer, Rs 36,000 non-filer
- s.234: Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1200-1299cc — Rs 20,000 filer, Rs 40,000 non-filer
- s.234: Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1300-1499cc — Rs 30,000 filer, Rs 60,000 non-filer
- s.234: Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1500-1599cc — Rs 45,000 filer, Rs 90,000 non-filer
- s.234: Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1600-1999cc — Rs 60,000 filer, Rs 120,000 non-filer
- s.151B: Where payout or benefit is made · within one year from the date of issuance of the life insurance policy, family takaful certificate or plan — 15% filer, 30% (for resident person) non-filer
- s.151B:
- s.151B: Where payout or benefit is made · after one yearbut before completion of four years from the date of issuance of the life insurance policy, family takaful certificate or plan — 10% filer, 20% (for resident person) non-filer
- s.151B:
- s.154A: Export proceeds for tax years 2024 up to tax year 2029 · Computer software or IT services or IT enabled services by persons registered with the Pakistan Software Export Board — 0.25%
- s.154B: Revenues received from social media Platforms by digital content creators / social media influencers — 5% filer, 10% non-filer
- s.152: Sub-section (1DA) · Capital gain arising on disposal of debt instruments, Government securities and certificates (including Shariah-complaint variants) invested through FCVA, FCBVA, NRVA or NRBVA — 10%
- s.152: 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. one million — 12.5%
- s.152: 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. one million — 10%
Removed or merged
- s.149: Where taxable income exceeds Rs. 4,100,000 (was Rs 616,000 + 35% of value exceeding Rs 4,100,000)
- s.149: Where taxable income exceeds Rs. 10,000,000 (was Rs 616,000 + 35% of value exceeding Rs 4,100,000 & surcharge @ 9%)
- 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 (was 15%)
- s.236: 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 (was 15% of value of bill or sales price)
- s.234: Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1001cc-1199cc (was Rs 18,000)
- s.234: Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1200cc-1299cc (was Rs 20,000)
- s.234: Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1300cc-1499cc (was Rs 30,000)
- s.234: Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1500cc-1599cc (was Rs 45,000)
- s.234: Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1600cc-1999cc (was Rs 60,000)
- s.154A: 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 (was 0.25%)
- s.152: Sub-section (1DA) (was 10%)
- s.152: 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 (was 12.5%)
- s.152: 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 (was 10%)
- s.236CA: Foreign produced TV drama serial or play (was Rs 1,000,000 per episode)
- s.236CA: Foreign produced TV play single episode (was Rs 3,000,000)
- s.236CA: Advertisement starring foreign actor (was Rs 100,000 per second)
02 The full card
All 154 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 | Rs 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 + 20% of value exceeding Rs 2,200,000 | — |
| Where taxable income exceeds Rs. 3,200,000 but does not exceed Rs. 4,100,000 | Rs 316,000 + 25% of value exceeding Rs 3,200,000 | — |
| Where taxable income exceeds Rs. 4,100,000 but does not exceed Rs. 5,600,000 | Rs 541,000 + 29% of value exceeding Rs 4,100,000 | — |
| Where taxable income exceeds Rs. 5,600,000 but does not exceed Rs. 7,000,000 | Rs 976,000 + 32% of value exceeding Rs 5,600,000 | — |
| Where taxable income exceeds Rs. 7,000,000 | Rs 1,424,000 + 35% of value exceeding Rs 7,000,000 | — |
Pension · section 149(IA)
| Payment | 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 151
| Payment | 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 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), (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 | 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 plus 10% exceeding Rs 600,000 | — |
| Individual and AOP · Where the gross amount of rent exceeds Rs. 2,000,000 | Rs 155,000 plus 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 | 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 | 7% | 14% |
| 153(1)(b) Services · In case of IT & IT enabled services as defined in section 2 | 4% | 8% |
| 153(1)(b) Services · in the case of independent professional services such as, doctors, lawyers, architects, accountants, software engineers or developers, working independently | 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)(b) Services · Companies for rendering or providing terminal and port operating services | 12% | 24% |
| 153(1)(b) Services · for services other than mentioned in sub-para (i) (ii) (iii) & (iv) of Para (2) of Division-III of Part-III of First Schedule | 14% | 28% |
| 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 | 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 231AB
| Payment | Filer | Non-filer |
|---|---|---|
| Cash withdrawal by a person whose name is not appearing in the Active Taxpayers' List · - | — | 0.8% |
Card payments abroad · section 236YChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Amount remitted abroad through credit, debit or prepaid cards | 0.5% | 1% |
Telephone and internet · section 236Changed this year
| 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 subscribers 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 plus 12% of value 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 | 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 1,000 cc | Rs 100,000 | Rs 300,000 |
| Sub-section 231B(2A) · 1,001cc to 2,000cc | Rs 200,000 | Rs 600,000 |
| Sub-section 231B(2A) · 2,001cc and above | Rs 400,000 | Rs 1,200,000 |
Vehicle token tax · section 234Changed this year
| 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 · 1001-1199cc | Rs 18,000 | Rs 36,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1200-1299cc | Rs 20,000 | Rs 40,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1300-1499cc | Rs 30,000 | Rs 60,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1500-1599cc | Rs 45,000 | Rs 90,000 |
| Motor vehicles engine capacity where motor vehicle tax is collected in lump sum · 1600-1999cc | 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 |
|---|---|---|
| Where the fair market value does not exceed Rs. 50 million | 1.25% | 10.5% |
| Where the fair market value exceeds Rs. 50 million but does not exceed Rs 100 million | 1.25% | 14.5% |
| Where the fair market value exceeds Rs. 100 million | 1.25% | 18.5% |
Selling property · section 236CChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Where the gross amount of consideration received does not exceed Rs. 50 million | 2.75% | 11.5% |
| Where the gross amount of consideration received exceeds Rs. 50 million but does not exceed Rs 100 million | 2.75% | 11.5% |
| Where the gross amount of consideration received exceeds Rs. 100 million | 2.75% | 11.5% |
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 236CB
| Payment | Filer | Non-filer |
|---|---|---|
| Total amount of bill from a person arranging or holding a function | 10% | 20% |
Bonus shares · section 236Z
| Payment | Filer | Non-filer |
|---|---|---|
| Bonus shares issued by companies | 10% | 20% |
Gains on debt securities · section 151AChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Gain arising on disposal of certain debt securities | 20% of capital gain | 40% of capital gain |
Life insurance payouts · section 151BChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Where payout or benefit is made · within one year from the date of issuance of the life insurance policy, family takaful certificate or plan | 15% | 30% (for resident person) |
| Certain Payments by Life Insurance Companies & Takaful Operaters | — | 15% (for non-resident person) |
| Where payout or benefit is made · after one yearbut before completion of four years from the date of issuance of the life insurance policy, family takaful certificate or plan | 10% | 20% (for resident person) |
| Certain Payments by Life Insurance Companies & Takaful Operaters | — | 10% (for non-resident person) |
Export of services (freelancers) · section 154AChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Export proceeds for tax years 2024 up to tax year 2029 · Computer software or IT services or IT enabled services by persons registered with the Pakistan Software Export Board | 0.25% | — |
| Any other case | 1% | — |
Social media income · section 154BChanged this year
| Payment | Filer | Non-filer |
|---|---|---|
| Revenues received from social media Platforms by digital content creators / social media influencers | 5% | 10% |
Exports of goods · section 154Changed this year
| Payment | Filer | Non-filer |
|---|---|---|
| Sub-section (1) | 1.25% | — |
| Sub-sections (3), (3A), (3B), and (3C) | 1.25% | — |
Petroleum products · section 156A
| Payment | Filer | Non-filer |
|---|---|---|
| Sale of Petroleum Products | 12% | 24% |
Foreign domestic workers · section 231C
| 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% | 2% |
Sales to retailers · section 236H
| Payment | Filer | Non-filer |
|---|---|---|
| Sales to Retailers | 0.5% | 2.5% |
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 | 3.5% | 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) · Holding period greater than 12 months | 10% | — |
| Sub-section (1D) · Holding period less than 12 months | 10% | — |
| Sub-section (1DA) · Capital gain arising on disposal of debt instruments, Government securities and certificates (including Shariah-complaint variants) invested through FCVA, FCBVA, NRVA or NRBVA | 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. one 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. one 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% |
Which year does the "tax year 2027" card cover?
FBR names its cards by tax year, which ends on 30 June. Tax year 2027 is the financial year 2026-27: 1 July 2026 to 30 June 2027. The rates on this page took effect on 1 July 2026 under the Finance Act 2026.
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.
When will the next card be published?
The Finance Act for the next budget usually passes in late June, and FBR issues the new card for tax year 2028 in July. We update this site when it does.
Sources and last update
- FBR, Withholding Tax Rate Card for Tax Year 2027, as per the Finance Act 2026 (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 2026; 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.