Withholding Tax Rates

Pakistan Finance Act 2025

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Pakistan Withholding & Advance Tax Rates (Searchable)

Pakistan Withholding & Advance Tax Rates (Searchable)

Includes Sections, descriptions, ATL/Non-ATL/Late-Filer rates, references, and notes. Type in the search bar to filter across all columns.

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Section Section & Description Ancillary Information-A Ancillary Information-B ATL Rates Non-ATL Rates Late Filer Rates Reference for Rates Notes & Relevant Provisions
148ImportsGoods falling in Part-I, Twelfth Schedule1.00%2.00%Part-II of First Schedule read with R.1 of Tenth Schedule
148ImportsGoods falling in Part-II, Twelfth Schedule2.00%4.00%Part-II of First Schedule read with R.1 of Tenth Schedule
148ImportsGoods falling in Part-II, Twelfth Schedule, commercial importers3.50%7.00%Part-II of First Schedule read with R.1 of Tenth Schedule
148ImportsGoods falling in Part-III, Twelfth Schedule5.50%11.00%Part-II of First Schedule read with R.1 of Tenth Schedule
148ImportsGoods falling in Part-III, Twelfth Schedule, commercial importers6.00%12.00%Part-II of First Schedule read with R.1 of Tenth Schedule
148ImportsProviso 1 (a) manufacturers falling in SRO 1125(I)/2011 of 31.12.111.00%2.00%Part-II of First Schedule read with R.1 of Tenth Schedule
148ImportsProviso 1 (b) pharma products4.00%8.00%Part-II of First Schedule read with R.1 of Tenth Schedule
148ImportsProviso 1 (c) CKD kits for EVs1.00%2.00%Part-II of First Schedule read with R.1 of Tenth Schedule
148ImportsProviso 2 rates for mobile phones PCT 8517.1219Rs. 70 to Rs. 11,500Rs. 140 to Rs. 23,000Part-II of First Schedule read with R.1 of Tenth Schedule
148ImportsProviso 2 rates for mobile phones PCT 8517.1211Rs. 0 to Rs. 5,200Rs. 0 to Rs. 10,400Part-II of First Schedule read with R.1 of Tenth Schedule
149SalaryWhere taxable income does not exceed Rs. 600,000Rs. 0%Division-I of Part-I of First Schedule read with R.10(a) of Tenth Schedule
149SalaryWhere income > Rs. 600,000 but ≤ Rs. 1,200,0001% of amount exceeding Rs. 600,000Division-I of Part-I of First Schedule read with R.10(a) of Tenth Schedule
149SalaryWhere income > Rs. 1,200,000 but ≤ Rs. 2,200,000Rs. 6,000 + 11.00% of amount exceeding Rs. 1,200,000Division-I of Part-I of First Schedule read with R.10(a) of Tenth Schedule
149SalaryWhere income > Rs. 2,200,000 but ≤ Rs. 3,200,000Rs. 116,000 + 23.00% of amount exceeding Rs. 2,200,000Division-I of Part-I of First Schedule read with R.10(a) of Tenth Schedule
149SalaryWhere income > Rs. 3,200,000 but ≤ Rs. 4,100,000Rs. 346,000 + 30.00% of amount exceeding Rs. 3,200,000Division-I of Part-I of First Schedule read with R.10(a) of Tenth Schedule
149SalaryWhere income exceeds Rs. 4,100,000Rs. 616,000 + 35.00% of amount exceeding Rs. 4,100,000Division-I of Part-I of First Schedule read with R.10(a) of Tenth Schedule
149SalaryWhere income exceeds Rs. 10,000,000Rs. 616,000 + 35% over Rs. 4,100,000 & surcharge @ 9%Division-I of Part-I of First Schedule read with R.10(a) of Tenth Schedule
149(IA)149(IA) PensionAmount of pension ≤ Rs. 10 million0%Division-I of Part-I of First Schedule
149(IA)149(IA) PensionAmount of pension > Rs. 10 millionAge below 70 years5.00% of amount exceeding Rs. 10 million plus surcharge @ 10.00%Division-I of Part-I of First Schedule and section 4AB
149(IA)149(IA) PensionIndividual continues to work for former employer or its associateSame as section 149 subject to Cl.1 of Division-I of Part-IR.1 or 2 of Division-I of Part-I of First Schedule, whichever applicable
150DividendPaid by IPPs7.50%15.00%Division-I of Part-III of First Schedule read with R.1 of Tenth Schedule
150DividendREIT and cases other than (a),(ba),(c),(d) of Division-I, Part-III15.00%30.00%Division-I of Part-III of First Schedule read with R.1 of Tenth Schedule
150DividendMutual funds – proportional income from debt vs equities25% and 15%50% and 30%Division-I of Part-III of First Schedule read with R.1 of Tenth Schedule
150DividendMutual funds deriving ≥50% from profit on debt25.00%50.00%Division-I of Part-III of First Schedule read with R.1 of Tenth Schedule
150DividendDividend received by a REIT scheme from SPV0.00%0.00%Division-I of Part-III of First Schedule read with R.1 of Tenth Schedule
150DividendDividend received by others from SPV (REIT Regs 2015)35.00%70.00%Division-I of Part-III of First Schedule read with R.1 of Tenth Schedule
150DividendCompany with no tax payable due to exemption/losses/credits25.00%50.00%Division-I of Part-III of First Schedule read with R.1 of Tenth Schedule
151Profit on DebtYield/profit by banking company or FI on account/deposit20.00%40.00%Division-IA of Part-III read with R.1 of Tenth Schedule
151Profit on DebtYield/profit on Govt. securities u/s 151(1)(c) paid to other than individual20.00%40.00%Division-IA of Part-III read with R.1 of Tenth Schedule
151Profit on DebtOther cases (not in (a) or (b))15.00%30.00%Division-IA of Part-III read with R.1 of Tenth Schedule
151Profit on Debt (Sukuk)SPV or company u/s (1A)When sukuk-holder is a company25.00%50.00%Division-IB of Part-III read with R.1 of Tenth Schedule
151Profit on Debt (Sukuk)SPV or company u/s (1A)Holder is individual/AOP, ROI > Rs. 1m12.50%25.00%Division-IB of Part-III read with R.1 of Tenth Schedule
151Profit on Debt (Sukuk)SPV or company u/s (1A)Holder is individual/AOP, ROI < Rs. 1m10.00%20.00%Division-IB of Part-III read with R.1 of Tenth Schedule
151AGain on SecuritiesGain on disposal of certain debt securities15.00% of gross capital gain30.00% of gross capital gainDivision-IIIAA of Part-III
152Payment to Non-ResidentsSub-section (1)15.00%Division-IV of Part-I
152Payment to Non-ResidentsSub-section (1A)7.00%Division-II of Part-III, read with R.10 (b),(ba),(bb) of Tenth Schedule
152Payment to Non-ResidentsSub-section (1AA)5.00%Division-II of Part-III, read with R.10 (b),(ba),(bb) of Tenth Schedule
152Payment to Non-ResidentsSub-section (1AAA)10.00%Division-II of Part-III, read with R.10 (b),(ba),(bb) of Tenth Schedule
152Payment to Non-ResidentsSub-section (1BA)20.00%Section 152(1BA)
152Payment to Non-ResidentsSub-section (1C)10.00%Division-IV of Part-I
152Payment to Non-ResidentsSub-section (1D)Holding period > 12 months10.00%Division-II of Part-III
152Payment to Non-ResidentsSub-section (1D)Holding period < 12 months10.00%Division-II of Part-III
152Payment to Non-ResidentsSub-section (1DA)10.00%Division-II of Part-III
152Payment to Non-ResidentsSub-section (1DB) – sukuk holder is a company25.00%Division-IB of Part-III
152Payment to Non-ResidentsSub-section (1DB) – individual/AOP, ROI > Rs. 1m12.50%Division-IB of Part-III
152Payment to Non-ResidentsSub-section (1DB) – individual/AOP, ROI < Rs. 1m10.00%Division-IB of Part-III
152Payment to Non-Residents152(2A)(a)Company5.00%10.00%Division-II of Part-III read with R.1, Tenth Schedule
152Payment to Non-Residents152(2A)(a)Other than company5.50%11.00%Division-II of Part-III read with R.1, Tenth Schedule
152Payment to Non-Residents152(2A)(b)IT & IT-enabled services (as defined)4.00%8.00%Division-II of Part-III read with R.1, Tenth Schedule
152Payment to Non-Residents152(2A)(b)Services other than IT/ITES8.00%16.00%Division-II of Part-III read with R.1, Tenth Schedule
152Payment to Non-Residents152(2A)(b)Services other than para 5(i) of Div-II, Part-III15.00% of gross payable30.00% of gross payableDivision-II of Part-III read with R.1, Tenth Schedule
152Payment to Non-Residents152(2A)(c) – contracts other than sale of goods/servicesSports persons15.00% of gross payable30.00% of gross payableDivision-II of Part-III read with R.1, Tenth Schedule
152Payment to Non-Residents152(2A)(c) – contracts (other than sale of goods/services)Other than sports persons8.00% of gross payable16.00% of gross payableDivision-II of Part-III read with R.1, Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(a) Supplies – sale of rice, cotton seed or edible oils1.50%3.00%Division-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(a) Supplies – companies (toll manufacturing)9.00%18.00%Division-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(a) Supplies – companies other than toll mfg5.00%10.00%Division-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(a) Supplies – non-companies (toll mfg)11.00%22.00%Division-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(a) Supplies – non-companies other than toll mfg5.50%11.00%Division-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(b) Services – certain services6.00%12.00%Division-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(b) Services – IT & IT enabled services (as defined)4.00%8.00%Division-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(b) Services – other than para (2) sub-para (i)15.00% of gross payable30.00% of gross payableDivision-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(b) – payments to electronic & print media for advertising1.50% of gross payable3.00% of gross payableDivision-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(c) Contracts – sportspersons15.00%30.00%Division-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(c) Contracts – company7.50%15.00%Division-III of Part-III read with R.1 of Tenth Schedule
153Payment for Goods, Services & Contracts153(1)(c) Contracts – any other case8.00%16.00%Division-III of Part-III read with R.1 of Tenth Schedule
153For rendering/providing certain services to exporters/export houses153(2)1.00%2.00%Division-IV of Part-III read with R.1 of Tenth Schedule
153Digitally ordered goods/services via e-commerce153(2A)Through digital means/banking channels by payment intermediary1.00% of gross payable2.00% of gross payableDivision-III of Part-III read with R.1 of Tenth Schedule
153Digitally ordered goods/services via e-commerce153(2A)Cash on delivery by courier service2.00% of gross payable4.00% of gross payableDivision-III of Part-III read with R.1 of Tenth Schedule
154ExportsSub-section (1)1.00%Division-IV of Part-III read with R.10(c) of Tenth Schedule
154ExportsSub-sections (3), (3A), (3B), (3C)1.00%Division-IV of Part-III read with R.10(c) of Tenth Schedule
154AExport of ServicesTax years 2024–2026Computer software / IT / IT-enabled services by persons registered with PSEB0.25%0.50%Division-IVA of Part-III read with R.1 of Tenth Schedule
154AExport of ServicesAny other case1.00%2.00%Division-IVA of Part-III read with R.1 of Tenth Schedule
155Rent of Immovable PropertyIndividual & AOP – gross rent ≤ Rs. 300,000NilDivision-V of Part-III read with R.1 of Tenth Schedule
155Rent of Immovable PropertyIndividual & AOP – gross rent > 300,000 ≤ 600,0005.00% of amount exceeding Rs. 300,000Division-V of Part-III read with R.1 of Tenth Schedule
155Rent of Immovable PropertyIndividual & AOP – gross rent > 600,000 ≤ 2,000,000Rs. 15,000 + 10.00% of amount exceeding Rs. 600,000Division-V of Part-III read with R.1 of Tenth Schedule
155Rent of Immovable PropertyIndividual & AOP – gross rent > Rs. 2,000,000Rs. 155,000 + 25.00% of amount exceeding Rs. 2,000,000Division-V of Part-III read with R.1 of Tenth Schedule
155Rent of Immovable PropertyCompany15.00%30.00%Division-V of Part-III read with R.1 of Tenth Schedule
156Prizes & WinningsPrize bond or cross-word puzzle15.00%30.00%Division-VI of Part-III read with R.1 of Tenth Schedule
156Prizes & WinningsRaffle, lottery, quiz, prize on sale promotion by a company20.00%40.00%Division-VI of Part-III read with R.1 of Tenth Schedule
156ASale of Petroleum Products12.00%24.00%Division-VIA of Part-III read with R.1 of Tenth Schedule
231ABAdvance Tax on Cash WithdrawalCash withdrawal by person not on ATL-0.80%Section 231AB
231BMotor Vehicles – s.231B(1) & 231B(3)Up to 850 cc0.50% of value1.50% of valueDiv-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(1) & 231B(3)851cc to 1000cc1.00% of value3.00% of valueDiv-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(1) & 231B(3)1001cc to 1300cc1.50% of value4.50% of valueDiv-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(1) & 231B(3)1301cc to 1600cc2.00% of value6.00% of valueDiv-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(1) & 231B(3)1601cc to 1800cc3.00% of value9.00% of valueDiv-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(1) & 231B(3)1801cc to 2000cc5.00% of value15.00% of valueDiv-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(1) & 231B(3)2001cc to 2500cc7.00% of value21.00% of valueDiv-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(1) & 231B(3)2501cc to 3000cc9.00% of value27.00% of valueDiv-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(1) & 231B(3)Above 3000cc12.00% of value36.00% of valueDiv-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2)Up to 850 ccNilNilDiv-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2)851cc to 1000ccRs. 5,000Rs. 15,000Div-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2)1001cc to 1300ccRs. 7,500Rs. 22,500Div-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2)1301cc to 1600ccRs. 12,500Rs. 37,500Div-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2)1601cc to 1800ccRs. 18,750Rs. 56,250Div-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2)1801cc to 2000ccRs. 25,000Rs. 75,000Div-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2)2001cc to 2500ccRs. 37,500Rs. 112,500Div-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2)2501cc to 3000ccRs. 50,000Rs. 150,000Div-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2)Above 3000ccRs. 62,500Rs. 187,500Div-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2A)Up to 1,000 ccRs. 100,000Rs. 300,000Div-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2A)1,001cc to 2,000ccRs. 200,000Rs. 600,000Div-VII of Part-IV read with R.1 of Tenth Schedule
231BMotor Vehicles – s.231B(2A)2,001cc and aboveRs. 400,000Rs. 1,200,000Div-VII of Part-IV read with R.1 of Tenth Schedule
231CAdvance Tax on Foreign Domestic WorkersAdvance tax on foreign domestic workersRs. 200,000/-Rs. 400,000/-Section 231C
233Brokerage & CommissionAdvertising agents10.00%20.00%Division-II of Part-IV read with R.1 of Tenth Schedule
233Brokerage & CommissionLife insurance agents < Rs. 0.5m p.a.8.00%16.00%Division-II of Part-IV read with R.1 of Tenth Schedule
233Brokerage & CommissionPersons not covered above12.00%24.00%Division-II of Part-IV read with R.1 of Tenth Schedule
234Tax on Motor VehiclesGoods transport vehiclesRs. 2.50 per kg of laden weightDivision-III of Part-IV read with R.10(ha) of Tenth Schedule
234Tax on Motor VehiclesVehicles above 8,120 kg of laden weightRs. 1,200 per annumDivision-III of Part-IV read with R.10(ha) of Tenth Schedule
234Passenger transport (per seat)4+ but <10 personsRs. 200Rs. 375Division-III of Part-IV read with R.10(ha) of Tenth Schedule
234Passenger transport (per seat)10+ but <20 personsRs. 500Rs. 750Division-III of Part-IV read with R.10(ha) of Tenth Schedule
234Passenger transport (per seat)20 persons or moreRs. 1,000Rs. 1,500Division-III of Part-IV read with R.10(ha) of Tenth Schedule
234Motor vehicles engine capacityUp to 1000ccRs. 800Rs. 1,600Division-III of Part-IV read with R.10(ha)
234Motor vehicles engine capacity1001cc-1199ccRs. 1,500Rs. 3,000Division-III of Part-IV read with R.10(ha)
234Motor vehicles engine capacity1200cc-1299ccRs. 1,750Rs. 3,500Division-III of Part-IV read with R.10(ha)
234Motor vehicles engine capacity1300cc-1499ccRs. 2,500Rs. 5,000Division-III of Part-IV read with R.10(ha)
234Motor vehicles engine capacity1500cc-1599ccRs. 3,750Rs. 7,500Division-III of Part-IV read with R.10(ha)
234Motor vehicles engine capacity1600cc-1999ccRs. 4,500Rs. 9,000Division-III of Part-IV read with R.10(ha)
234Motor vehicles engine capacity2000cc & aboveRs. 10,000Rs. 20,000Division-III of Part-IV read with R.10(ha)
234Engine capacity (lump-sum motor vehicle tax collected)Up to 1000ccRs. 10,000Rs. 20,000Division-III of Part-IV read with R.10(ha)
234Engine capacity (lump-sum motor vehicle tax collected)1001-1199ccRs. 18,000Rs. 36,000Division-III of Part-IV read with R.10(ha)
234Engine capacity (lump-sum motor vehicle tax collected)1200-1299ccRs. 20,000Rs. 40,000Division-III of Part-IV read with R.10(ha)
234Engine capacity (lump-sum motor vehicle tax collected)1300-1499ccRs. 30,000Rs. 60,000Division-III of Part-IV read with R.10(ha)
234Engine capacity (lump-sum motor vehicle tax collected)1500-1599ccRs. 45,000Rs. 90,000Division-III of Part-IV read with R.10(ha)
234Engine capacity (lump-sum motor vehicle tax collected)1600-1999ccRs. 60,000Rs. 120,000Division-III of Part-IV read with R.10(ha)
234Engine capacity (lump-sum motor vehicle tax collected)2000cc & aboveRs. 120,000Rs. 240,000Division-III of Part-IV read with R.10(ha)
235Electricity – Commercial & Industrial (s.235(1))Bill ≤ Rs. 500Rs. 0Division-IV of Part-IV read with R.10(i)
235Electricity – Commercial & Industrial (s.235(1))Bill > Rs. 500 but ≤ Rs. 20,00010.00% of amountDivision-IV of Part-IV read with R.10(i)
235Electricity – Commercial & Industrial (s.235(1))Bill > Rs. 20,000Rs. 1,950 + 12% of amount over Rs. 20,000 (commercial)   |   Rs. 1,950 + 5% over Rs. 20,000 (industrial)Division-IV of Part-IV read with R.10(i)
235Electricity – Non-ATL domestic (s.235(1))Monthly bill < Rs. 25,000Rs. 0Division-IV of Part-IV read with R.10(i)
235Electricity – Non-ATL domestic (s.235(1))Monthly bill ≥ Rs. 25,0007.50%Division-IV of Part-IV read with R.10(i)
236Telephone (non-mobile) – monthly bill > Rs. 1,00010.00% of amount exceeding Rs. 1,000Division-V of Part-IV read with R.10(l)
236Internet / mobile / prepaid cards / electronic unitsAmount of bill or sale price15.00% of amount / sale priceDivision-V of Part-IV read with R.10(l)
236ASale by Public AuctionAny property or good other than immovable property10.00% of gross sale price20.00% of gross sale priceDivision-VIII of Part-IV read with R.1
236ASale by Public AuctionImmovable property & PR train management services5.00% of gross sale price10.00% of gross sale priceDivision-VIII of Part-IV read with R.1
236CTransfer of Immovable PropertyConsideration ≤ Rs. 50 million4.50%11.50%7.50%Division-X of Part-IV read with R.1 & R.1A
236CTransfer of Immovable PropertyConsideration > 50m but ≤ 100m5.00%11.50%8.50%Division-X of Part-IV read with R.1 & R.1A
236CTransfer of Immovable PropertyConsideration > 100m5.50%11.50%9.50%Division-X of Part-IV read with R.1 & R.1A
236CAForeign TV Serials & AdvertisementsForeign produced TV drama serial or playRs. 1,000,000 per episodeDivision-XA of Part-IV
236CAForeign TV Serials & AdvertisementsForeign produced TV play single episodeRs. 3,000,000Division-XA of Part-IV
236CAForeign TV Serials & AdvertisementsAdvertisement starring foreign actorRs. 100,000 per secondDivision-XA of Part-IV
236CBAdvance Tax on Functions & GatheringsTotal amount of bill from person arranging/holding function10.00%20.00%Division-XI of Part-IV read with R.1
236GSales to Distributor, Dealer & WholesalerFertilizers0.25%0.70%Division-XIV of Part-IV
236GSales to Distributor, Dealer & WholesalerOther than fertilizers0.10%2.00%Division-XIV of Part-IV read with R.1
236HSales to Retailers0.50%2.50%Division-XV of Part-IV read with R.1
236KPurchase of Immovable PropertyFMV ≤ Rs. 50 million1.50%10.50%4.50%Division-XVIII of Part-IV read with R.1 & R.1A
236KPurchase of Immovable PropertyFMV > 50m but ≤ 100m2.00%14.50%5.50%Division-XVIII of Part-IV read with R.1 & R.1A
236KPurchase of Immovable PropertyFMV > 100m2.50%18.50%6.50%Division-XVIII of Part-IV read with R.1 & R.1A
236YAmount Remitted AbroadRemitted via credit/debit/prepaid cards5.00%10.00%Division-XXVII of Part-IV read with R.10(t)
236ZBonus Shares Issued by CompaniesBonus shares issued10.00%20.00%Section 236Z read with R.1 of Tenth Schedule

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