Free Tool · Finance Act 2025Updated 30 June 2025
Built and maintained by Fair Tax International, ACCA-led tax advisors.Pakistan Withholding Tax Rates
Every withholding tax Pakistan rate under the Income Tax Ordinance, 2001 — updated for Finance Act 2025. Search any section, scenario, or transaction type. ATL vs Non-ATL rates side by side, with late-filer rates where they apply.
Highlight:Showing 143 of 143 rows
Section 148 — Imports
10 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Goods falling in Part-I, Twelfth Schedule | 1.00% | 2.00% | — |
Goods falling in Part-II, Twelfth Schedule | 2.00% | 4.00% | — |
Goods falling in Part-II, Twelfth Schedule, commercial importers | 3.50% | 7.00% | — |
Goods falling in Part-III, Twelfth Schedule | 5.50% | 11.00% | — |
Goods falling in Part-III, Twelfth Schedule, commercial importers | 6.00% | 12.00% | — |
Proviso 1(a) — manufacturers falling in SRO 1125(I)/2011 of 31.12.11 | 1.00% | 2.00% | — |
Proviso 1(b) — pharma products | 4.00% | 8.00% | — |
Proviso 1(c) — CKD kits for EVs | 1.00% | 2.00% | — |
Proviso 2 — mobile phones PCT 8517.1219 | Rs. 70 to Rs. 11,500 | Rs. 140 to Rs. 23,000 | — |
Proviso 2 — mobile phones PCT 8517.1211 | Rs. 0 to Rs. 5,200 | Rs. 0 to Rs. 10,400 | — |
Section 149 — Salary
1 row| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Salary tax follows progressive slabs (rates apply equally to ATL and Non-ATL filers) | Open Salary Tax Calculator | ||
Section 149(IA) — Pension
3 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Pension received does not exceed Rs. 10 million | 0% of the amount | — | — |
Pension received exceeds Rs. 10 million Age below 70 years | 5.00% of the amount exceeding Rs. 10 million + surcharge @ 10.00% | — | — |
Individual continues to work for former employer or its associate | Same as section 149 subject to Cl.1 of Division-I, Part-I of First Schedule | — | — |
Section 150 — Dividend
7 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Paid by Independent Power Purchasers (IPPs) | 7.50% | 15.00% | — |
REIT and cases other than (a), (ba), (c), (d) of Division-I, Part-III | 15.00% | 30.00% | — |
Mutual funds — proportional debt vs equity income | 25% (debt) and 15% (equity) | 50% and 30% | — |
Mutual funds with 50%+ income from profit on debt | 25.00% | 50.00% | — |
Dividend received by a REIT scheme from Special Purpose Vehicle | 0.00% | 0.00% | — |
Dividend received by others from SPV (REIT Regulations, 2015) | 35.00% | 70.00% | — |
Company with no tax payable due to exemption / loss / credits | 25.00% | 50.00% | — |
Section 151 — Profit on Debt
3 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Yield/profit paid by a banking company or financial institution | 20.00% | 40.00% | — |
Profit on Government securities under sec 151(1)(c) paid to non-individual | 20.00% | 40.00% | — |
Other yield/profit cases (not (a) or (b) above) | 15.00% | 30.00% | — |
Section 151(1A) — Profit on Debt — Sukuk
3 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Profit on debt on sukuk by SPV / company Sukuk-holder is a company | 25.00% | 50.00% | — |
Profit on debt on sukuk by SPV / company Individual or AOP, return on investment > Rs. 1 million | 12.50% | 25.00% | — |
Profit on debt on sukuk by SPV / company Individual or AOP, return on investment < Rs. 1 million | 10.00% | 20.00% | — |
Section 151A — Gain on Securities
1 row| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Gain on disposal of certain debt securities | 15.00% of capital gain | 30.00% of capital gain | — |
Section 152 — Payment to Non-Residents
12 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Sub-section (1) | 15.00% | — | — |
Sub-section (1A) | 7.00% | — | — |
Sub-section (1AA) | 5.00% | — | — |
Sub-section (1AAA) | 10.00% | — | — |
Sub-section (1BA) | 20.00% | — | — |
Sub-section (1C) | 10.00% | — | — |
Sub-section (1D) Holding period > 12 months | 10.00% | — | — |
Sub-section (1D) Holding period < 12 months | 10.00% | — | — |
Sub-section (1DA) | 10.00% | — | — |
Sub-section (1DB) Sukuk holder is a company | 25.00% | — | — |
Sub-section (1DB) Individual / AOP, return > Rs. 1 million | 12.50% | — | — |
Sub-section (1DB) Individual / AOP, return < Rs. 1 million | 10.00% | — | — |
Section 152(2A) — Payment to Non-Residents
7 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
152(2A)(a) — Company | 5.00% | 10.00% | — |
152(2A)(a) — Other than company | 5.50% | 11.00% | — |
152(2A)(b) — IT services and IT-enabled services | 4.00% | 8.00% | — |
152(2A)(b) — Other services (not IT) | 8.00% | 16.00% | — |
152(2A)(b) — Services other than sub-para (i) of para 5 | 15.00% of gross amount payable | 30.00% of gross amount payable | — |
152(2A)(c) — Contract execution Sports persons | 15.00% of gross amount payable | 30.00% of gross amount payable | — |
152(2A)(c) — Contract execution Other than sports persons | 8.00% of gross amount payable | 16.00% of gross amount payable | — |
Section 153(1)(a) — Payment for Goods, Services, and Contracts
5 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Supplies Sale of rice, cotton seed or edible oils | 1.50% | 3.00% | — |
Supplies Companies — toll manufacturing | 9.00% | 18.00% | — |
Supplies Companies — other than toll manufacturing | 5.00% | 10.00% | — |
Supplies Other than companies — toll manufacturing | 11.00% | 22.00% | — |
Supplies Other than companies — non-toll manufacturing | 5.50% | 11.00% | — |
Section 153(1)(b) — Payment for Goods, Services, and Contracts
4 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Services Certain services | 6.00% | 12.00% | — |
Services IT & IT-enabled services | 4.00% | 8.00% | — |
Services Other services (not in sub-para (i) of para (2)) | 15.00% of gross amount payable | 30.00% of gross amount payable | — |
Services Electronic and print media advertising | 1.50% of gross amount payable | 3.00% of gross amount payable | — |
Section 153(1)(c) — Payment for Goods, Services, and Contracts
3 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Contracts Sportspersons | 15.00% | 30.00% | — |
Contracts Company | 7.50% | 15.00% | — |
Contracts Any other case | 8.00% | 16.00% | — |
Section 153(2) — Payment for Goods, Services, and Contracts
1 row| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Services to exporters or export houses | 1.00% | 2.00% | — |
Section 153(2A) — Payment for Goods, Services, and Contracts
2 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Digitally ordered goods/services via e-commerce platforms Through digital means / banking channels by payment intermediary | 1.00% of gross amount payable | 2.00% of gross amount payable | — |
Digitally ordered goods/services via e-commerce platforms Cash on delivery by courier service | 2.00% of gross amount payable | 4.00% of gross amount payable | — |
Section 154 — Exports
2 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Sub-section (1) | 1.00% | 2.00% | — |
Sub-sections (3), (3A), (3B), and (3C) | 1.00% | 2.00% | — |
Section 154A — Export of Services
2 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Export proceeds for tax years 2024 to 2026 Software / IT services / IT-enabled services (PSEB-registered) | 0.25% | 0.5% | — |
Export proceeds for tax years 2024 to 2026 Any other case | 1.00% | 2.00% | — |
Section 155 — Rent of Immovable Property
5 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Individual and AOP Gross rent does not exceed Rs. 300,000 | Nil | — | — |
Individual and AOP Gross rent Rs. 300,001 to Rs. 600,000 | 5.00% of the gross amount exceeding Rs. 300,000 | — | — |
Individual and AOP Gross rent Rs. 600,001 to Rs. 2,000,000 | Rs. 15,000 + 10.00% of the gross amount exceeding Rs. 600,000 | — | — |
Individual and AOP Gross rent exceeds Rs. 2,000,000 | Rs. 155,000 + 25.00% of the gross amount exceeding Rs. 2,000,000 | — | — |
Company | 15.00% | 30.00% | — |
Section 156 — Prizes & Winnings
2 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Prize bond or cross-word puzzle | 15.00% | 30.00% | — |
Raffle, lottery, quiz, sale promotion prize by a company | 20.00% | 40.00% | — |
Section 156A — Sale of Petroleum Products
1 row| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Sale of petroleum products | 12.00% | 24.00% | — |
Section 231AB — Advance Tax on Cash Withdrawal
1 row| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Cash withdrawal by person not on the Active Taxpayers' List | — | 0.80% | — |
Section 231B(1)/(3) — Motor Vehicles
9 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Sub-sections 231B(1) & 231B(3) — value of vehicle Up to 850 cc | 0.50% of value | 1.50% of value | — |
Sub-sections 231B(1) & 231B(3) — value of vehicle 851cc to 1000cc | 1.00% of value | 3.00% of value | — |
Sub-sections 231B(1) & 231B(3) — value of vehicle 1001cc to 1300cc | 1.50% of value | 4.50% of value | — |
Sub-sections 231B(1) & 231B(3) — value of vehicle 1301cc to 1600cc | 2.00% of value | 6.00% of value | — |
Sub-sections 231B(1) & 231B(3) — value of vehicle 1601cc to 1800cc | 3.00% of value | 9.00% of value | — |
Sub-sections 231B(1) & 231B(3) — value of vehicle 1801cc to 2000cc | 5.00% of value | 15.00% of value | — |
Sub-sections 231B(1) & 231B(3) — value of vehicle 2001cc to 2500cc | 7.00% of value | 21.00% of value | — |
Sub-sections 231B(1) & 231B(3) — value of vehicle 2501cc to 3000cc | 9.00% of value | 27.00% of value | — |
Sub-sections 231B(1) & 231B(3) — value of vehicle Above 3000cc | 12.00% of value | 36.00% of value | — |
Section 231B(2) — Motor Vehicles
9 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Sub-section 231B(2) — fixed Up to 850 cc | Nil | Nil | — |
Sub-section 231B(2) — fixed 851cc to 1000cc | Rs. 5,000 | Rs. 15,000 | — |
Sub-section 231B(2) — fixed 1001cc to 1300cc | Rs. 7,500 | Rs. 22,500 | — |
Sub-section 231B(2) — fixed 1301cc to 1600cc | Rs. 12,500 | Rs. 37,500 | — |
Sub-section 231B(2) — fixed 1601cc to 1800cc | Rs. 18,750 | Rs. 56,250 | — |
Sub-section 231B(2) — fixed 1801cc to 2000cc | Rs. 25,000 | Rs. 75,000 | — |
Sub-section 231B(2) — fixed 2001cc to 2500cc | Rs. 37,500 | Rs. 112,500 | — |
Sub-section 231B(2) — fixed 2501cc to 3000cc | Rs. 50,000 | Rs. 150,000 | — |
Sub-section 231B(2) — fixed Above 3000cc | Rs. 62,500 | Rs. 187,500 | — |
Section 231B(2A) — Motor Vehicles
3 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
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 | — |
Section 231C — Advance Tax on Foreign Domestic Workers
1 row| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Advance tax on foreign domestic workers | Rs. 200,000 | Rs. 400,000 | — |
Section 233 — Brokerage and Commission
3 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Advertising agents | 10.00% | 20.00% | — |
Life insurance agents receiving < Rs. 0.5 million per annum | 8.00% | 16.00% | — |
Persons not covered above | 12.00% | 24.00% | — |
Section 234 — Tax on Motor Vehicles (Annual)
19 rows| Scenario | ATL Rate | Non-ATL Rate | Late 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 per seat 4 to 9 persons | Rs. 200 | Rs. 375 | — |
Passenger transport per seat 10 to 19 persons | Rs. 500 | Rs. 750 | — |
Passenger transport per seat 20+ persons | Rs. 1,000 | Rs. 1,500 | — |
Engine capacity (per annum) Up to 1000cc | Rs. 800 | Rs. 1,600 | — |
Engine capacity (per annum) 1001-1199cc | Rs. 1,500 | Rs. 3,000 | — |
Engine capacity (per annum) 1200-1299cc | Rs. 1,750 | Rs. 3,500 | — |
Engine capacity (per annum) 1300-1499cc | Rs. 2,500 | Rs. 5,000 | — |
Engine capacity (per annum) 1500-1599cc | Rs. 3,750 | Rs. 7,500 | — |
Engine capacity (per annum) 1600-1999cc | Rs. 4,500 | Rs. 9,000 | — |
Engine capacity (per annum) 2000cc & above | Rs. 10,000 | Rs. 20,000 | — |
Lump-sum collection Up to 1000cc | Rs. 10,000 | Rs. 20,000 | — |
Lump-sum collection 1001-1199cc | Rs. 18,000 | Rs. 36,000 | — |
Lump-sum collection 1200-1299cc | Rs. 20,000 | Rs. 40,000 | — |
Lump-sum collection 1300-1499cc | Rs. 30,000 | Rs. 60,000 | — |
Lump-sum collection 1500-1599cc | Rs. 45,000 | Rs. 90,000 | — |
Lump-sum collection 1600-1999cc | Rs. 60,000 | Rs. 120,000 | — |
Lump-sum collection 2000cc & above | Rs. 120,000 | Rs. 240,000 | — |
Section 235 — Electricity Consumption
5 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Commercial & industrial consumers Bill up to Rs. 500 | Rs. 0 | — | — |
Commercial & industrial consumers Bill Rs. 501 to Rs. 20,000 | 10.00% of the amount | — | — |
Commercial & industrial consumers Bill exceeds Rs. 20,000 | Rs. 1,950 + 12% (commercial) / Rs. 1,950 + 5% (industrial) of amount over Rs. 20,000 | — | — |
Non-ATL domestic consumers Monthly bill < Rs. 25,000 | Rs. 0 | — | — |
Non-ATL domestic consumers Monthly bill Rs. 25,000+ | 7.50% | — | — |
Section 236 — Telephone & Internet
2 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Telephone subscriber (other than mobile) — monthly bill exceeds Rs. 1,000 | 10.00% of the amount of bill exceeding Rs. 1,000 | — | — |
Internet, mobile telephone, prepaid internet/telephone card | 15.00% of the amount of bill or sales price | — | — |
Section 236A — Sale by Public Auction
2 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Property/goods other than immovable property | 10.00% of gross sale price | 20.00% of gross sale price | — |
Immovable property by auction / Pakistan Railways train management services | 5.00% of gross sale price | 10.00% of gross sale price | — |
Section 236C — Transfer of Immovable Property
3 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Gross consideration does not exceed Rs. 50 million | 4.50% | 11.50% | 7.50% |
Gross consideration Rs. 50M to Rs. 100M | 5.00% | 11.50% | 8.50% |
Gross consideration exceeds Rs. 100 million | 5.50% | 11.50% | 9.50% |
Section 236CA — Foreign TV Serials & Advertisements
3 rows| Scenario | ATL Rate | Non-ATL Rate | Late 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 | — | — |
Section 236CB — Functions & Gatherings
1 row| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Total bill from a person arranging or holding a function | 10.00% | 20.00% | — |
Section 236G — Sales to Distributor, Dealer & Wholesaler
2 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Fertilizers | 0.25% | 0.70% | — |
Other than fertilizers | 0.10% | 2.00% | — |
Section 236H — Sales to Retailers
1 row| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Sales to retailers | 0.50% | 2.50% | — |
Section 236K — Purchase of Immovable Property
3 rows| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Fair market value does not exceed Rs. 50 million | 1.50% | 10.50% | 4.50% |
Fair market value Rs. 50M to Rs. 100M | 2.00% | 14.50% | 5.50% |
Fair market value exceeds Rs. 100 million | 2.50% | 18.50% | 6.50% |
Section 236Y — Amount Remitted Abroad
1 row| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Amount remitted abroad through credit, debit or prepaid cards | 5.00% | 10.00% | — |
Section 236Z — Bonus Shares Issued by Companies
1 row| Scenario | ATL Rate | Non-ATL Rate | Late Filer |
|---|---|---|---|
Bonus shares issued by companies | 10.00% | 20.00% | — |
ATL vs Non-ATL withholding rates — why it matters
Across almost every section above, the Non-ATL column is double the ATL rate (or more). For a single property purchase under section 236K, the difference between an ATL filer (1.5%) and a Non-ATL filer (10.5%) on a Rs. 50 million property is Rs. 4.5 million. The same gap exists on banking transactions, vehicle registration, dividends, and most other inflows.
Filing your return on time and staying on the ATL is the single cheapest tax move available to most Pakistani taxpayers. Read our complete ATL benefits guide for the full breakdown, and use our NTN verification guide to confirm your current ATL status before any large transaction.
Section-by-section withholding tax Pakistan deep dives
Some sections deserve their own walkthrough. Start here:
Frequently asked questions about Pakistan withholding tax
Withholding tax (WHT) is income tax that the FBR collects at source — when payments are made for imports, salaries, dividends, services, property purchases, and many other transactions. The payer deducts the tax and deposits it with the FBR; the recipient adjusts it against their annual liability when filing returns.
Persons on the FBR's Active Taxpayer List (ATL) pay reduced withholding rates. Non-ATL persons pay double or higher rates on most transactions. Being on the ATL routinely saves 50%+ on banking, vehicle, and property withholding.
Late filers — people who file returns after the deadline — are charged a third tier of withholding rates between ATL and Non-ATL on certain transactions, most notably property transfers (236C) and purchases (236K).
Yes. All rates on this page are sourced from the FBR's Withholding Income Tax Rate Card updated through 30 June 2025 under Finance Act 2025. The Income Tax Ordinance, 2001 (as amended) remains the authoritative source — verify on the FBR portal for any specific transaction.
Most withholding tax is adjustable. The amount deducted appears in your IRIS portal withholding tax credit statement and can be claimed against your final tax liability. Some sections are minimum tax or final tax — those are not adjustable. Confirm the regime for your specific section.
Log in to iris.fbr.gov.pk and open the Withholding Tax Credit statement under your declaration. All taxes deducted against your CNIC/NTN should be listed there. Discrepancies are common — reconcile against your bank, telecom, employer, and property certificates before filing.
Disclaimer. This withholding tax rate card is an effort to facilitate taxpayers, withholding agents, and other stakeholders. The Income Tax Ordinance, 2001 (as amended) shall always prevail in case of any contradiction. This card may not be produced as a legal document before any court of law or used for statutory proceedings.
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