Withholding Tax Rates — Pakistan 2025–26

Sale / Purchase Banking Motor Vehicle Property Services

Services / Contracts — Withholding Tax Rates 2025–26

Description / TransactionSectionFiler RateNon-Filer Rate
Services rendered153(1)(b)8%16%
Transport services153(1)(b)2%4%
Contract payments153(1)(c)7.5%15%
⚠️ 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.
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