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 total 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. These figures are indicative, so confirm with FBR or 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.