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Withholding Tax Rates Directory (Pakistan)
Filer and non-filer withholding tax rates by section of the Income Tax Ordinance, 2001, with tax status and CPR head codes.
| Section | Payment / transaction | Filer rate | Non-filer rate | Type | CPR code |
|---|---|---|---|---|---|
| 148(I) | Import of Goods - Part I (12th Schedule) Advance tax on import of raw materials and capital goods listed under Part I of 12th Schedule. | 1% | 2% | Minimum | 64010052 |
| 148(II) | Import of Goods - Part II (Commercial & Industrial) Advance tax on import of goods under Part II of 12th Schedule by commercial and industrial importers. | 2% (Industrial) / 3.5% (Commercial) | 4% (Industrial) / 7% (Commercial) | Minimum | 64010057 |
| 148(III) | Import of Goods - Part III (Finished Items) Advance tax collected by Collector of Customs on finished consumer goods under Part III. | 5.5% (Industrial) / 6% (Commercial) | 11% (Industrial) / 12% (Commercial) | Minimum | 64010062 |
| 148(Pharma) | Import of Finished Pharmaceutical Products Import of DRAP certified finished pharmaceutical products not manufactured in Pakistan. | 4% | 8% | Minimum | 64060008 |
| 148(EV-CKD) | Import of CKD Kits for Electric Vehicles Import of CKD kits of EVs for small cars/SUVs up to 50 kWh battery and LCVs up to 150 kWh. | 1% | 2% | Minimum | 64010052 |
| 149 | Salary Withholding Tax Monthly payroll tax deduction by employer on taxable employment income. | Slab Rates (0% - 35%) + 9% Surcharge >10M | Slab Rates (0% - 35%) + 9% Surcharge >10M | Adjustable | 64020001 |
| 150(General) | General Dividend / Cash Dividend / Stock Funds Tax on dividend payments declared by corporate entities, stock mutual funds, and REITs. | 15% | 30% | Final | 64030055 |
| 150(IPP) | Dividend from Independent Power Producers (IPPs) Dividend tax pass-through item under Power Purchase Agreement. | 7.5% | 15% | Final | 64030052 |
| 150(MoneyMarket) | Dividend from Money Market / Debt Mutual Funds Mutual fund dividend derived from average annual investments in debt securities. | 25% (Companies) / 25% (Ind/AOP) | 50% (Companies) / 50% (Ind/AOP) | Final | 64330050 |
| 151 | Profit on Debt (Bank Interest & NSS) Yield on bank deposits, National Savings Certificates, treasury bills, and bonds. | 15% - 20% | 30% - 40% | Final | 64040002 |
| 152(1) | Royalty or Technical Services Fee to Non-Residents Tax on offshore payments for technical assistance, software licensing, and foreign royalties. | 15% | 15% | Final | 64050051 |
| 153(1)(a)-Goods-Company | Sale of Goods / Supplies (Company) Tax on supply of general commercial goods by a corporate supplier (other than toll manufacturing). | 5.0% | 10.0% | Minimum | 64060060 |
| 153(1)(a)-Goods-IndAOP | Sale of Goods / Supplies (Individual & AOP) Tax on supply of general commercial goods by an Individual or Association of Persons. | 5.5% | 11.0% | Minimum | 64060061 |
| 153(1)(a)-Toll-Company | Sale of Goods for Toll Manufacturing (Company) Special WHT rate on toll manufacturing supply of goods by a corporate vendor. | 9.0% | 18.0% | Minimum | 64060065 |
| 153(1)(a)-Toll-IndAOP | Sale of Goods for Toll Manufacturing (Individual & AOP) Special WHT rate on toll manufacturing supply by an Individual or AOP. | 11.0% | 22.0% | Minimum | 64060066 |
| 153(1)(a)-RiceOil | Supply of Rice, Cotton Seed Oil & Edible Oils Concessional withholding tax rate on essential commodities supply (rice, cotton seed oil, edible oil). | 1.5% | 3.0% | Minimum | 64060003 |
| 153(1)(a)-Distributors | Distributors, Wholesalers & Retailers (Fertilizer, Electronics, Sugar, Cement, Edible Oil, Steel) Concessional 0.25% rate for distributors/dealers appearing on Active Taxpayer List for both Income Tax and Sales Tax. | 0.25% (Active on Income & Sales Tax) | 10.0% | Minimum | 64060082 |
| 153(1)(a)-Yarn | Traders of Yarn Reduced withholding tax rate for registered yarn traders. | 0.5% | 1.0% | Minimum | 64060085 |
| 153(1)(a)-Cigarettes | Distribution of Cigarettes Tax deduction on wholesale supply and distribution of cigarette products. | 2.5% | 5.0% | Minimum | 64060088 |
| 153(1)(a)-Pharma | Distribution of Pharmaceutical Products Concessional 1% WHT on distribution and supply of DRAP approved pharmaceutical products. | 1.0% | 2.0% | Minimum | 64060090 |
| 153(1)(b)-SpecifiedServices | Rendering of Specified Services (Transport, IT, Engineering, Freight, Courier, Security) Tax deduction on transport, freight forwarding, security, software, warehousing, and engineering services. | 4.0% | 8.0% | Minimum | 64060158 |
| 153(1)(b)-MediaAdv | Electronic & Print Media Advertising Services Concessional rate on payments to electronic and print media for advertisement. | 1.5% | 3.0% | Minimum | 64060160 |
| 153(1)(b)-Services-Company | Rendering of Other Services (Company) Tax deduction on general non-specified service payments to a corporate service provider. | 8.0% | 16.0% | Minimum | 64060150 |
| 153(1)(b)-Services-IndAOP | Rendering of Other Services (Individual & AOP) Tax deduction on general non-specified service payments to an Individual or AOP provider. | 10.0% | 20.0% | Minimum | 64060151 |
| 153(1)(b)-Prof | Independent Professional Services (Doctors, Lawyers, Engineers, CA) Tax on fee payments to doctors, legal advisors, architects, chartered accountants, and engineers. | 15.0% | 30.0% | Adjustable | 64060180 |
| 153(1)(c)-Contracts-Company | Execution of Contracts (Company) Tax on civil construction, turnkey projects, and contractual execution by a company. | 5.0% | 10.0% | Minimum | 64060265 |
| 153(1)(c)-Contracts-IndAOP | Execution of Contracts (Individual & AOP) Tax on civil construction, turnkey projects, and contractual execution by an Individual or AOP. | 5.5% | 11.0% | Minimum | 64060266 |
| 153(1)(c)-Sports | Sports Contracts & Sportspersons Tax on payments to sportspersons, coaches, and sports management contracts. | 10.0% | 20.0% | Minimum | 64060270 |
| 154 | Export Proceeds Realization (Goods) Deduction by authorized foreign exchange dealers on export proceeds realization. | 1.25% (1% Minimum + 1% Advance u/s 147) | 1.25% | Minimum | 64070054 |
| 154A | Export of Computer Software & IT Services Concessional final tax regime for IT exporters registered with Pakistan Software Export Board. | 0.25% (PSEB Registered) / 1% (Others) | 0.25% / 1% | Final | 64060286 |
| 155 | Rent of Immovable Property Tax on rental income from commercial and residential real estate properties. | Slab Rates (0% - 25% for Ind/AOP) / 15% (Company) | Double Tax (Ind/AOP) / 30% (Company) | Adjustable | 64080001 |
| 231AB | Cash Withdrawal From Bank (> Rs. 50,000/day) Tax collected by commercial banks on cash withdrawals exceeding Rs. 50,000 in a single day. | 0% (Exempt for Filers) | 0.8% | Adjustable | 64100101 |
| 231B(1) | Motor Vehicle Purchase / Registration (Engine CC based) Advance tax at registration or sale of new motor vehicle by manufacturer or excise department. | 0.5% - 12% of Value | 1.0% - 24% of Value | Adjustable | 64100301 |
| 231B(2) | Motor Vehicle Transfer of Ownership Tax collected by excise authority on transfer of used vehicle registration. | Rs. 5,000 - Rs. 62,500 | Rs. 15,000 - Rs. 187,500 | Adjustable | 64100302 |
| 233 | Brokerage & Commission (Advertising & General) Deduction on agency commission, marketing brokerage, and sales commission. | 10% (Advertising) / 12% (General) | 20% (Advertising) / 24% (General) | Minimum | 64120074 |
| 235 | Electricity Consumption Bills (Commercial / Industrial / Domestic) Tax collected on monthly utility bills by DISCOs (K-Electric, LESCO, IESCO, etc.). | 5% - 12% on Commercial/Industrial > Rs. 20,000 | 7.5% on Domestic > Rs. 25,000 | Adjustable | 64140101 |
| 236 | Telephone, Mobile Bills & Prepaid Cards Advance tax on post-paid cellular bills and mobile card recharges. | 15% | 75% (Non-Filer u/s 114B Order) | Adjustable | 64150001 |
| 236C | Sale or Transfer of Immovable Property Advance tax collected by property registrar on gross property sale consideration. | 2.75% (Up to 50M) / 2.75% (>100M) | 11.5% (Non-Active) / 7.5% - 9.5% (Late Filer) | Adjustable | 64150301 |
| 236K | Purchase or Transfer of Immovable Property Advance tax on property acquisition collected by housing societies, KDA, CDA, LDA, DHA. | 1.25% | 10.5% (Up to 50M) / 14.5% (50M-100M) / 18.5% (>100M) | Adjustable | 64151101 |
| 236CB | Functions & Gatherings (Marriage Halls / Events) Tax collected by banquet owners and marquee operators on event bookings. | 10% | 20% | Adjustable | 64150407 |
| 236Y | Credit / Debit Card Remittance Abroad Advance tax collected by commercial banks on outward foreign credit/debit card transactions. | 0.5% - 5% | 1% - 10% | Adjustable | 64151906 |
| 236Z | Value of Bonus Shares Issued Tax deducted by listed and unlisted companies issuing bonus shares. | 10% | 20% | Final | 64151351 |
Source: FBR Tax Rate Card 2025-26 & Finance Act Gazette, Division I, Part I, First Schedule. Last verified 2026-07-01. Withholding rates change with each Finance Act and some depend on the amount or class of payee. Please confirm the current rate for your transaction before relying on this table. See our disclaimer.
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