SECTION 150 ยท DIVIDENDS
Dividend Tax Calculator Pakistan 2026
Calculate the tax withheld on dividends from companies, mutual funds, REITs and power producers for filers and non-filers.
How dividend tax works in Pakistan
When a company or fund pays you a dividend, it deducts income tax before the money reaches you. This is Section 150 withholding and, for most shareholders, it is the final tax on that dividend. The rate depends on who pays the dividend and whether you are on the Active Taxpayers' List. Non-filers pay double.
Dividend withholding rates, Tax Year 2027
| Dividend type | Filer | Non-filer |
|---|---|---|
| General company dividends and other cases | 15% | 30% |
| Independent power producers | 7.5% | 15% |
| Mutual funds: equity income | 15% | 30% |
| Mutual funds: debt income | 25% | 50% |
| Company with no tax payable | 25% | 50% |
| Others from a REIT SPV | 35% | 70% |
| REIT scheme from an SPV | 0% | 0% |
Example
A filer receives Rs 100,000 as a general company dividend. Tax at 15% is Rs 15,000 and Rs 85,000 reaches the account. A non-filer would lose Rs 30,000.
How to use the dividend tax calculator
Enter the gross dividend declared, choose the type of dividend and your filer status. The dividend tax calculator applies the Section 150 rate and shows the tax deducted and the net amount credited to you.
- Most shareholders in listed companies fall under the general company dividend rate.
- Mutual fund dividends use different rates for equity income and debt income, so pick the one that matches your fund.
- Dividends from a company that pays no tax because of losses or exemptions are taxed at a higher rate.
Check the dividend voucher from your broker or CDC participant. It shows the gross dividend, the tax deducted and the net amount, so you can compare it with the result here.
Frequently Asked Questions
What is the dividend tax rate in Pakistan?
For most company dividends the Section 150 rate is 15% for filers and 30% for non-filers. Power producers, mutual funds and REIT structures have different rates.
Is dividend tax final?
Dividend income is generally taxed as a separate block and the withholding is the final tax for most individuals.
How do mutual fund dividends differ?
The rate depends on the split between equity and debt income. Equity income is 15% and debt income is 25% for filers.
Do I pay tax if I am not a filer?
Yes, and double. Join the ATL to halve the rate.
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