Withholding Tax Calculator Pakistan 2026-27
Calculate withholding (advance) tax for 2026-27 under the Income Tax Ordinance 2001. Pick the payment type to see the filer rate (non-filers pay higher under the Tenth Schedule), with the legal section for each.
Withholding (advance) tax under the Income Tax Ordinance 2001. Rates are for filers (Active Taxpayers List); non-filers pay higher under the Tenth Schedule. The exemption is an annual aggregate per vendor — so enter your monthly payment and we check it against the yearly threshold.
Monthly vs annual: no withholding is required while your total payments to this vendor in a financial year stay within Rs 75,000. Companies pay vendors monthly, so track the running yearly total — once cumulative purchases from the vendor cross Rs 75,000, WHT applies to payments (§153 monetary limit: Rs 75,000 for goods, Rs 30,000 for services).
| Payment | Section | Filer | Annual exempt up to | Note |
|---|---|---|---|---|
| Supply of goods — company | 153(1)(a) | 5% | Rs 75,000 | Non-filer ~10% |
| Supply of goods — individual / AOP | 153(1)(a) | 5.50% | Rs 75,000 | Non-filer ~11% |
| Services — company (general) | 153(1)(b) | 9% | Rs 30,000 | Specified services & professionals differ; non-filer ~18% |
| Services — individual / AOP | 153(1)(b) | 11% | Rs 30,000 | Non-filer ~22% |
| Execution of contract — company | 153(1)(c) | 7.50% | — | Non-filer ~15% |
| Execution of contract — individual / AOP | 153(1)(c) | 8% | — | Non-filer ~16% |
| Dividend | 150 | 15% | — | Non-filer 30% |
| Profit on debt (bank / savings) | 151 | 15% | — | Non-filer up to 35% |
| Rent of immovable property — company | 155 | 15% | — | Individuals: slab, 0% up to Rs 300,000/yr |
| Cash withdrawal over Rs 50,000/day | 231AB | 0% | — | Filer exempt; non-filer 0.6% |
| Mobile / internet bill | 236 | 15% | — | Adjustable against annual tax |
| Prize on prize bond | 156 | 15% | — | Non-filer 30%; other prizes 20%/40% |
| Purchase of immovable property | 236K | 1.50% | — | Flat 1.5% (filer) from Budget 2026-27; non-filer higher |
| Sale of immovable property | 236C | 2.75% | — | Flat 2.75% (filer) from Budget 2026-27; non-filer higher |
| Export proceeds | 154 | 1.25% | — | Reduced to 1.25% in Budget 2026-27 |
| Foreign payment via debit / credit card | 236Y | 0.50% | — | Reduced to 0.5% in Budget 2026-27 |
Issuing department: Federal Board of Revenue (FBR). Rates per the Income Tax Ordinance 2001 (sections shown), as amended by the Finance Act 2026, effective 1 July 2026. The annual exemption threshold (Rs 75,000 goods / Rs 30,000 services) is the §153 monetary limit on aggregate yearly payments to one vendor. Property advance tax (236C / 236K) and export / foreign-card rates reflect the Budget 2026-27 changes. Non-filers pay higher rates under the Tenth Schedule. Indicative — confirm with FBR / a tax advisor.
Withhold and reconcile tax automatically.
Zaffre Axon by Zaffre Tech computes withholding tax on vendor payments and keeps a full audit trail across finance and procurement.