Withholding & Advance Tax Rates — Pakistan 2025-2026
ATL
Active Filer Rates
Late
Late Filer Rates
Non
Non-Filer Rates
Property Sale & Purchase
WHT on sale/purchase of immovable property under Section 236C/236K.
| Description | Filer Rate | Late Filer | Non-Filer Rate | Who Deducts | Threshold | |
|---|---|---|---|---|---|---|
| Advance Tax on Transfer / Purchase of Immovable Property Section 236K Fair Market Value upto 50 Million | 1.5% | 4.5% | 10.5% |
Filer1.5%
Late Filer4.5%
Non-Filer10.5%
|
Registrar | Fair Market Value upto 50 Million |
| Advance Tax on Transfer / Purchase of Immovable Property Section 236K Fair Market Value between 50M to 100M | 2% | 5.5% | 14.5% |
Filer2%
Late Filer5.5%
Non-Filer14.5%
|
Registrar | Fair Market Value between 50M to 100M |
| Advance Tax on Transfer / Purchase of Immovable Property Section 236K Fair Market Value Above 100M | 2.5% | 6.5% | 18.5% |
Filer2.5%
Late Filer6.5%
Non-Filer18.5%
|
Registrar | Fair Market Value Above 100M |
| Advance Tax on Sale / Transfer of Immovable Property Section 236C Fair Market Value upto 50 Million | 4.5% | 7.5% | 11.5% |
Filer4.5%
Late Filer7.5%
Non-Filer11.5%
|
Registrar | Fair Market Value upto 50 Million |
| Advance Tax on Sale / Transfer of Immovable Property Section 236C Fair Market Value upto Between 50M to 100M | 5% | 8.5% | 11.5% |
Filer5%
Late Filer8.5%
Non-Filer11.5%
|
Registrar | Fair Market Value upto Between 50M to 100M |
| Advance Tax on Sale / Transfer of Immovable Property Section 236C Fair Market Value Above 100M | 5.5% | 9.5% | 11.5% |
Filer5.5%
Late Filer9.5%
Non-Filer11.5%
|
Registrar | Fair Market Value Above 100M |
Banking & Finance
WHT on cash withdrawals, profit on debt, dividends and foreign card payments.
| Description | Filer Rate | Late Filer | Non-Filer Rate | Who Deducts | Threshold | |
|---|---|---|---|---|---|---|
| Advance Tax on Cash Withdrawals Section 231AB Withdrawing Cash Exceeding 50K in a single day | 0% | 0% | 0.8% |
Filer0%
Late Filer0%
Non-Filer0.8%
|
Banks | Withdrawing Cash Exceeding 50K in a single day |
| Profit on debt Section 151 Bank deducts Withholding Tax on gross profit. | 20% | 20% | 40% |
Filer20%
Late Filer20%
Non-Filer40%
|
Banks | Bank deducts Withholding Tax on gross profit. |
| Advance Tax on International Transaction Section 236Y Bank collects Advance Tax on international card transactions. | 5% | 5% | 10% |
Filer5%
Late Filer5%
Non-Filer10%
|
Banks | Bank collects Advance Tax on international card transactions. |
| Export of Services Section 154A Export of IT Related Services | 0.25% | 0.25% | 0.5% |
Filer0.25%
Late Filer0.25%
Non-Filer0.5%
|
Bank | Export of IT Related Services |
| Export of Services Section 154A Any Other Case | 1% | 1% | 2% |
Filer1%
Late Filer1%
Non-Filer2%
|
Bank | Any Other Case |
| Prize bond or cross-word puzzle Section 156 Prize bond or cross-word puzzle Raffle, lottery, quiz, prize on sale promotion by a company | 15% | 15% | 30% |
Filer15%
Late Filer15%
Non-Filer30%
|
Bank | Prize bond or cross-word puzzle Raffle, lottery, quiz, prize on sale promotion by a company |
Salary & Employment
Monthly salary deduction under Section 149 and vehicle registration under 231B.
📋
Rates Coming Soon
We are adding rates for this category. Meanwhile check
FBR portal
for official rates.
Business & Contracts
WHT on payments for goods, services and contracts under Section 153.
📋
Rates Coming Soon
We are adding rates for this category. Meanwhile check
FBR portal
for official rates.
Advance Tax
Advance tax collected at source on various transactions.
| Description | Filer Rate | Late Filer | Non-Filer Rate | Who Deducts | Threshold | |
|---|---|---|---|---|---|---|
| Brokerage and Commission Section 233 Advertising agents | 10% | 10% | 20% |
Filer10%
Late Filer10%
Non-Filer20%
|
Principal | Advertising agents |
| Brokerage and Commission Section 233 Life insurance agents receiving less than Rs. 0.5 million per annum | 8% | 8% | 16% |
Filer8%
Late Filer8%
Non-Filer16%
|
Principal | Life insurance agents receiving less than Rs. 0.5 million per annum |
| Brokerage and Commission Section 233 Other than Advertising Agent and Life Insurance Agent | 12% | 12% | 24% |
Filer12%
Late Filer12%
Non-Filer24%
|
Principal | Other than Advertising Agent and Life Insurance Agent |
Other Payments
WHT on prizes, imports, educational remittances and more.
| Description | Filer Rate | Late Filer | Non-Filer Rate | Who Deducts | |
|---|---|---|---|---|---|
| Sale of Petroleum Products Section 156A | 12% | 12% | 24% |
Filer12%
Late Filer12%
Non-Filer24%
|
Seller of petroleum products |
📄
Source: FBR WHT Rate Card 2025-2026
Rates updated per Finance Act 2025 (June 30, 2025).
Official source:
Download FBR WHT Rate Card PDF →
⚠️
Rates based on Finance Act 2025-2026. Always verify with FBR portal before applying. Tax laws may change.