Sale / Purchase of Goods
— Withholding Tax Rates 2025–26
Description / Transaction
Section
Filer Rate
Non-Filer Rate
Sale of goods by manufacturer
153(1)(a)
1%
2%
Sale of goods by distributor
153(1)(a)
1.5%
3%
Sale of goods (others)
153(1)(a)
2.5%
5%
⚠️ 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.