Withholding Tax Rates — Pakistan 2025–26

Name: TaxBuddy Umair
Address: Gulshan-e-Iqbal, Karachi, PK
Telephone: +923332482742

📉 Filer vs Non-Filer Rates🔄 Updated 2025–26

Sale / Purchase Banking Motor Vehicle Property Services

Immovable Property — Withholding Tax Rates 2025–26

Description / Transaction	Section	Filer Rate	Non-Filer Rate
Purchase of immovable property	236K	3%	6%
Sale of immovable property	236C	3%	6%
Rent of immovable property	155	15%	30%

⚠️ Note: Non-filer rates apply to persons not appearing on FBR's Active Taxpayer List (ATL). Rates are subject to change by Finance Acts and SROs. Always verify with the latest FBR notifications.