Withholding Tax Rates in Pakistan (2026-27)
Withholding tax is income tax deducted at source: by your bank on profit, by a company on your fees or rent, by the registrar when you buy property. Non-filers usually pay double. Pick a payment type to see what is deducted, or scroll to the full FBR rate card for tax year 2027.
FBR Withholding Tax Rate Card, tax year 2027Finance Act 2026, from 1 July 2026
01 How it works
Three things to know about withholding tax
It's deducted before you're paid
The payer takes the tax out and deposits it with FBR in your name. Banks, employers, companies, registrars and even your mobile network all act as withholding agents.
Filers pay less
Most rates double for people not on the Active Taxpayer List, and property rates rise far more. Check your status and file a return to pay the normal rate.
Most of it counts towards your tax
Adjustable tax is a prepayment you claim in your return. Final tax settles that income for good. Minimum tax is the least you'll pay on it. Keep your tax certificates.
02 The rate card
Withholding tax rates for 2026-27, by payment
Every rate from FBR's card for tax year 2027, grouped by what the payment is for. Filer and non-filer columns; "—" means FBR lists no separate non-filer rate.
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 155Calculator →
| 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 153
| Payment | Filer | Non-filer |
|---|---|---|
| 153(1)(a) Supplies · In case of sale of rice, cotton seed or edible oils | 1.5% | 3% |
| 153(1)(a) Supplies · For 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 231ABCalculator →
| 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 236Y
| Payment | Filer | Non-filer |
|---|---|---|
| Amount remitted abroad through credit, debit or prepaid cards | 0.5% | 1% |
Telephone and internet · section 236Calculator →
| 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 234Calculator →
| 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 236KCalculator →
| 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 236CCalculator →
| 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% |
Business, import and other sections (16 more)
Salary · section 149Calculator →
| 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 | — |
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 151A
| Payment | Filer | Non-filer |
|---|---|---|
| Gain arising on disposal of certain debt securities | 20% of capital gain | 40% of capital gain |
Life insurance payouts · section 151B
| 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 154ACalculator →
| 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 154B
| Payment | Filer | Non-filer |
|---|---|---|
| Revenues received from social media Platforms by digital content creators / social media influencers | 5% | 10% |
Exports of goods · section 154
| 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 152
| Payment | Filer | Non-filer |
|---|---|---|
| Sub-section (1) | 15% | — |
| Sub-section (1A) | 7% | — |
| Sub-section (1AA) | 5% | — |
| Sub-section (1AAA) | 10% | — |
| Sub-section (1BA) | 20% | — |
| Sub-section (1C) | 10% | — |
| Sub-section (1D) · 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% |
03 Answers
Questions about withholding tax
Short answers from the Income Tax Ordinance.
Calculate withholding taxWhat is withholding tax in Pakistan?
Income tax collected at the source of a payment. The bank, employer, company or agency making the payment deducts the tax and deposits it with FBR under the Income Tax Ordinance 2001. Each type of payment has its own rate, set out in FBR's withholding tax rate card.
Why do non-filers pay more withholding tax?
The Tenth Schedule of the Ordinance doubles most withholding rates for people not on the Active Taxpayer List, and sets much higher rates for property deals. Filing your return and getting onto the ATL brings the rates back to normal.
What is the difference between final, minimum and adjustable tax?
Adjustable tax is a prepayment: you claim it against your income tax in your return, and get a refund if too much was deducted. Final tax settles the tax on that income completely, so it is not taxed again. Minimum tax is the least you pay on that income even if your normal tax works out lower.
How much withholding tax is on bank profit?
20% for filers and 40% for non-filers under section 151. For individuals this is a final tax under section 7B, provided total profit on debt for the year is Rs 5 million or less.
How much withholding tax is on cash withdrawal?
Nothing for filers. Non-filers pay 0.8% of the whole day's cash withdrawals once they exceed Rs 50,000 in a day (section 231AB).
Is withholding tax deducted on mobile and internet bills?
Yes, 15% of every mobile bill, prepaid load and internet bill under section 236, for filers and non-filers alike. You can claim it in your return with a tax certificate from your network.
Where is the official withholding tax rate card?
FBR publishes a Withholding Tax Rate Card for every tax year on fbr.gov.pk, in PDF and spreadsheet form. The rates on this page come from the card for tax year 2027 (2026-27), updated to 30 June 2026 under the Finance Act 2026.
Sources and last update
- FBR, Withholding Tax Rate Card for Tax Year 2027, updated to 30 June 2026 as per the Finance Act 2026 (PDF and spreadsheet)
- Income Tax Ordinance 2001 (updated to 30 June 2026): sections 5, 7B, 150–156, 169, 231AB–236Z; First Schedule Parts I, III and IV; Tenth Schedule
- 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.