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FINANCE ACT 2026 · TAX YEAR 2027
Withholding Tax Rates in Pakistan by Section 2026-27
One page listing the main withholding and advance tax sections with filer and non-filer rates, linked to calculators.
Withholding tax rate table
Withholding (advance) tax is income tax deducted at the time of a payment, such as your salary, bank profit, a purchase or a bill. Filers on the Active Taxpayers' List pay less than non-filers on almost every section. The table below summarises the main sections from the FBR Withholding Tax Rate Card for Tax Year 2027, updated up to 30 June 2026 as per the Finance Act 2026. Click a section number for the matching calculator.
| Section | Applies to | Filer | Non-filer |
|---|---|---|---|
| 149 | Salary | Slabs 0%–35% | Same slabs |
| 150 | Dividends | 15% (general) | 30% |
| 151 | Profit on debt | 15%–25% | 30%–50% |
| 152 | Payments to non-residents | 5%–20% | Varies |
| 153 | Goods, services, contracts | 1%–15% | Double |
| 154 / 154A | Exports; IT exports (PSEB) | 1.25%; 0.25% | Same |
| 154B | Social media platform revenue | 5% | 10% |
| 155 | Rent (individuals up to Rs 300,000) | Nil, then 5%–25% | Same slabs; company 15%/30% |
| 156 | Prize bonds, lotteries | 15%–20% | 30%–40% |
| 156A | Petroleum products sales | 12% | 24% |
| 231AB | Cash withdrawal | 0% | 0.8% over Rs 50,000/day |
| 231B / 234 | Vehicle purchase, registration, transfer | 0.5%–12% or fixed amounts | Triple |
| 233 | Brokerage and commission | 8%–12% | 16%–24% |
| 235 | Electricity (commercial/industrial) | Slab-based | Non-filer domestic 7.5% above Rs 25,000 |
| 236 | Telephone and internet | 10%–15% | Same |
| 236C | Property sale | 2.75% | 11.5% |
| 236K | Property purchase | 1.25% | 10.5%–18.5% |
| 236Y | Remittances by card | 0.5% | 1% |
| 236Z | Bonus shares | 10% | 20% |
| 37A | Capital gains on securities | 15% down to 0% | Doubled |
Rates shown are summaries. Some sections have thresholds, categories and final or adjustable treatment. Read the official FBR rate card for the full detail.
How to read the withholding tax rates table
Each row in the withholding tax rates table for Pakistan is a section of the Income Tax Ordinance. The first column is the section number, the second says what payment it covers, and the last two columns show the rate for filers and non-filers. Click a section number to open the matching calculator.
- Withholding on salary uses the slabs, not a flat rate.
- Many sections are advance tax that you adjust in your return; some are final.
- Rates for filers and non-filers are based on the ATL at the time of payment.
For the full detail, thresholds and exceptions, read the official FBR rate card.
Filer vs non-filer: why it matters
On most withholding sections non-filers pay roughly double. The fastest way to cut your withholding is to file your return and get on the ATL. See filer vs non-filer tax difference and how to become a filer.
Corporate and super tax
For companies, the Finance Act 2026 sets small companies at 20% and other companies at 29%, with banking companies at 43% for tax year 2026 and 42% from tax year 2027. Super tax from tax year 2027 is 10% for banking companies and certain sectors above Rs 150 million income, and 8% for other persons above Rs 500 million.
Frequently Asked Questions
What is withholding tax?
Tax deducted at source by the payer and deposited with FBR on your behalf. Most of it is adjustable against your final liability.
Can I get withholding tax back?
If the total withheld exceeds your actual liability, you can claim a refund. Try the tax refund calculator.
Where is the official rate card?
On the FBR website under Withholding Taxes Rate Card.