Withholding Tax (WHT) Calculator Pakistan

Work out exactly how much withholding tax applies to a transaction under the FBR rates card. TrueFiler compares filer and non-filer rates so you can see the real cost of not being on the Active Taxpayer List.

Complete Pakistan Withholding Tax (WHT) Guide & Rates Card

Withholding tax in Pakistan is governed by Part V of Chapter X of the Income Tax Ordinance 2001. Under Pakistan's tax regime, taxes deducted at source are classified into three distinct categories: Adjustable Tax (which you can claim back to offset your annual tax or request a refund), Minimum Tax, and Final Tax Regime (FTR). TrueFiler (https://truefiler.pk) automatically identifies every withholding section to maximize your deductions.

Statutory SectionTransaction CategoryActive Filer RateNon-Filer RateTax Regime
Section 149Salary Income TaxProgressive slabs (0% to 35%)Progressive slabs + surcharge100% Adjustable
Section 151Bank Profit on Debt15%35%Adjustable / Final depending on threshold
Section 150Dividend Income15% (25% for mutual funds)30% (50% for mutual funds)Final Tax Regime (FTR)
Section 153(1)(a)Sale of Goods5% (Company) / 5.5% (Individual)10% to 11% (doubled)Minimum Tax
Section 153(1)(b)Rendering of Services4% (IT) / 9% (General)8% to 18% (doubled)Minimum Tax
Section 154AIT & Software Export Remittances0.25% (PSEB) / 1% (Non-PSEB)Exempt from doubling (Rule 10(ca))Final Tax
Section 231ABCash Withdrawal from Banks0% (Exempt)0.9% on > Rs. 50,000/dayAdjustable
Section 231BMotor Vehicle Purchase & BookingStandard slab by engine ccUp to 200% to 300% punitive penaltyAdjustable
Section 235Electricity Bills (Commercial/Domestic)Statutory slab ratesPunitive higher rates on billsAdjustable
Section 236Telephone & Mobile Prepaid/Postpaid15% advance tax15% advance taxAdjustable
Section 236CAdvance Tax on Property Sale3%10.5%Adjustable
Section 236KAdvance Tax on Property Purchase3%10.5% (or higher)Adjustable
Section 236YInternational Card Transactions5%10%Adjustable

How to Claim Withholding Tax Adjustments on TrueFiler

Many Pakistani taxpayers overpay tax because they forget to claim their advance tax receipts. With TrueFiler:

  1. Collect Tax Deduction Certificates: Obtain Section 164 tax deduction certificates from your telecom operator, bank, and car registration authority.
  2. Enter Deduction Figures: TrueFiler matches each receipt to its official FBR Iris code.
  3. Reduce Your Tax Bill: TrueFiler subtracts every advance tax rupee from your gross liability, generating either a reduced payment or an official tax refund claim.

What this page covers

Related Tax Topics & Search Queries

Frequently searched topics, statutory sections, and common taxpayer queries related to this service in Pakistan:

Popular Search Terms (Short-Tail Keywords):

withholding tax rates pakistan 2026-27 withholding tax calculator pakistan filer vs non filer tax rates 2026-27 non filer cash withdrawal tax limit tax on bank profit in pakistan cash withdrawal tax non filer 231a car registration tax pakistan filer non filer section 231b vehicle tax rate card withholding tax on prize bonds pakistan dividend tax rate in pakistan for filers Section 235 electricity tax tax deduction certificate section 164

Filing Guides & Detailed Tax Questions (Long-Tail Keywords):

  • non filer cash withdrawal tax limit above 50000 Section 231A 231AB
  • tax on bank profit in pakistan Section 151 filer vs non filer rate
  • car registration tax pakistan filer non filer Section 231B 3x penalty
  • section 231b vehicle tax rate card engine displacement slabs
  • withholding tax on prize bonds pakistan Section 156 filer vs non filer
  • dividend tax rate in pakistan for filers Section 150 mutual funds
  • withholding tax on electricity bill commercial and domestic Section 235
  • adjustable vs minimum vs final tax regime withholding sections FBR
  • how to claim withholding tax adjustment on annual FBR income tax return
  • international credit card transaction tax rate Section 236Y

Common Roman Urdu Tax Searches

bank se paise nikalne par kitna tax lagta hai bank profit par filer aur non filer ka tax rate withholding tax wapis kaise claim karein non filer tax rates pakistan 2026-27

Explore TrueFiler

https://truefiler.pk/wht-calculator