Tax year 2027, 2026-27
Withholding Tax Rate Card
The rates tax is deducted at before money reaches you, on one page. Filer and non-filer side by side, because on most of these the gap between the two columns is larger than the rate itself.
We do this for clients:Withholding Tax Statements in Pakistan
Salary and services
| Section | Nature of payment | Filer | Non-filer | Nature |
|---|---|---|---|---|
| 149 | SalaryNil up to Rs 600,000 of annual taxable income, then 1% rising to 35%. The Active Taxpayer List does not change the salary slabs. | Slab rates | Slab rates | Adjustable |
| 154A | IT and IT-enabled export receipts, PSEB registeredCharged on gross receipts before any expense, so costs are not deductible against it. | 0.25% | 0.5% | Final |
| 154A | IT and IT-enabled export receipts, not PSEB registeredRegistering with the Pakistan Software Export Board cuts this to a quarter of the standard rate. | 1% | 2% | Final |
Banking and utilities
| Section | Nature of payment | Filer | Non-filer | Nature |
|---|---|---|---|---|
| 231AB | Cash withdrawn from a bank, above Rs 50,000 in a dayThe threshold is the day's total across every withdrawal, and once it is passed the rate applies to the whole amount rather than to the excess. | Nil | 0.8% | Adjustable |
| 235 | Domestic electricity bill above Rs 25,000 a month | Nil | 7.5% | Adjustable |
| 236 | Mobile and internet bills, and prepaid loadThe same rate either way. Being on the Active Taxpayer List does not reduce it. | 15% | 15% | Adjustable |
Property
| Section | Nature of payment | Filer | Non-filer | Nature |
|---|---|---|---|---|
| 236K | Buying immovable propertyOne rate at every value for a filer. For a non-filer it is banded by the property's value, rising with it. | 1.25% | 10.5% to 18.5% | Adjustable |
| 236C | Selling immovable propertyCreditable against the tax on the gain under section 37, so it is not an extra cost where a gain is declared. | 2.75% | 11.5% | Adjustable |
| 37 | Capital gain on property bought on or after 1 July 2024A flat rate for a filer whatever the holding period. A non-filer is taxed on the normal slabs and cannot fall below the filer rate. | 15% | Slab rates, with a floor | Adjustable |
| 155 | Rent of immovable propertyNil up to Rs 300,000 of annual rent for a filer. | Slab rates | Slab rates, doubled | Adjustable |
Vehicles and investments
| Section | Nature of payment | Filer | Non-filer | Nature |
|---|---|---|---|---|
| 231B | Registering or transferring a motor vehicleThe transfer charge falls by a tenth for each year since first registration, reaching nil at ten years. | By engine capacity or value | 3 times the filer charge | Adjustable |
| 37A | Capital gain on securities acquired on or after 1 July 2024One rate whatever the holding period, which replaced the old sliding scale. | 15% | Slab rates, with a floor | Final |
Investment income
| Section | Nature of payment | Filer | Non-filer | Nature |
|---|---|---|---|---|
| 150 | Independent power producers, where the dividend is a pass-through item reimbursed by CPPA-G | 7.5% | 15% | Final |
| 150 | A REIT, and every case not listed separately here | 15% | 30% | Final |
| 150 | A mutual fund, on the part of the dividend from equitiesA fund holding both is split in proportion to its average annual investment in each, so one dividend can carry two rates. | 15% | 30% | Final |
| 150 | A mutual fund, on the part from debt securities, paid to a person other than a company | 25% | 50% | Final |
| 150 | A mutual fund, on the part from debt securities, paid to a company | 29% | 58% | Final |
| 150 | A company paying no tax because of an exemption, carried-forward losses or tax credits | 25% | 50% | Final |
| 150 | A special purpose vehicle, paid to a REIT schemeNil only where the recipient is itself a REIT scheme. Anyone else takes the rate below. | 0% | 0% | Final |
| 150 | A special purpose vehicle, paid to anyone other than a REIT scheme | 35% | 70% | Final |
| 151 | An account or deposit with a banking company or financial institution | 20% | 40% | Varies |
| 151 | Government securities, where the recipient is not an individual | 20% | 40% | Varies |
| 151 | Every other case, including National Savings, the Post Office and Government securities paid to an individual | 15% | 30% | Varies |
Commission, prizes and auctions
| Section | Nature of payment | Filer | Non-filer | Nature |
|---|---|---|---|---|
| 233 | Advertising agents | 10% | 20% | Minimum |
| 233 | Life insurance agents, where commission is under Rs 500,000 a yearA band edge, not an exemption: commission of Rs 500,000 or more falls entirely into the row below. | 8% | 16% | Minimum |
| 233 | Everyone else | 12% | 24% | Minimum |
| 156 | A prize on a prize bond, or a cross-word puzzle | 15% | 30% | Final |
| 156 | Winnings from a raffle, lottery or quiz, and a prize offered by a company to promote sales | 20% | 40% | Final |
| 236A | Any property or goods sold by auction | 10% | 20% | Adjustable |
| 236A | Immovable property, and Pakistan Railways train management services | 5% | 10% | Adjustable |
Where these figures come from
- Statutory basis
- Income Tax Ordinance, 2001, as amended by the Finance Act 2026, for tax year 2027 (1 July 2026 to 30 June 2027).
- Last checked against the statute
- by BarrioVibe, which files income tax returns through FBR IRIS.
These figures are an estimate computed from the rates above, not tax advice for your situation. Your return depends on facts a form cannot see, so treat the number as a starting point and speak to us before you file on it.
Read this first
What this carddoes not cover
It is accurate for what it models, and everything below changes the answer. None of it can be handled by a form with a few fields in it.
- Rates for a company or an association of persons, where several of these differ from the figures for an individual
- Reduced rates under a double taxation treaty, which depend on the other country and on a residence certificate
- Exemption certificates under section 159, which stop a deduction that would otherwise apply
- Provincial sales tax on services, which is charged by your province and is a different tax from anything here
Questions
The questionspeople ask
What does "filer" mean on this card?
A person whose name is on FBR's Active Taxpayer List, which is published weekly and is a different thing from having filed once. You are on it if you filed the last return that fell due and your name has been included; you can check your own status on FBR's site by CNIC. On several rows here the non-filer column is more than double the filer column, and on two of them a filer pays nothing at all.
Is this the tax I owe, or something else?
Mostly something else. Withholding is tax collected in advance by whoever pays you or serves you, and on most of these rows it is adjustable: it counts towards your liability for the year and is claimed back on your return. The rows marked final are different. There the deduction settles the tax on that income and there is nothing further to pay or reclaim on it.
Why are some rates shown as a range rather than one figure?
Because the Ordinance states them that way. The advance tax on buying property is banded by the value of the property for a person off the Active Taxpayer List, and the charge on registering a vehicle depends on its engine capacity or its value. A single percentage there would be a simplification rather than the rate, so the card gives the range and the calculator beside it works out the figure for your own facts.
Do these rates apply to a company as well?
Not all of them. This card is written for an individual, which is who most of these deductions are taken from. Several sections charge a company differently, and a few charge an association of persons differently again. A business should read the rate against its own status rather than assume the individual column applies.
How current is this?
Every rate here is read from the same module the calculators on this site compute with, and that module is reconciled against the First Schedule on every build. There is no second copy of any figure to go stale. The tax year and the Act that set the rates are stated at the top of the page.
Also here
Other calculatorsfor this
Salary Tax Calculator
Your monthly take-home on the FBR salary slabs for any tax year from 2012-13 to 2026-27, with EOBI, provident fund, Zakat and pension relief, and the slab-by-slab working shown.
Cash Withdrawal Tax
What a bank keeps back under section 231AB when a non-filer takes out cash. A filer has nothing deducted, at any amount.
Salary slabs by year
The salaried income tax slabs for every tax year back to 2012-13, each with the Finance Act that set it and a table you can download.
Next step
Have the deductions checked against your return
Most of what is on this card is adjustable, which means it counts towards your tax for the year and is claimed back when you file. Plenty of it never is. We reconcile what was withheld from you against what you actually owed.