Calculate withholding tax by section and transaction type, compare ATL and non-ATL rates, review each calculation step, and produce a one-page downloadable summary.
Tax Year 2027ATL / non-ATL comparisonCommon sections 148–236One-page PDF
Transaction and taxpayer status
Select the closest transaction. Confirm the precise subsection, recipient class and statutory treatment before deduction.
1Withholding tax details
2Adjustments and cash-flow items
Use only where a confirmed legal exclusion applies.
Shown separately in cash flow. A donation does not ordinarily reduce withholding on an unrelated payment.
Ready. Select a transaction and taxpayer status.
Step-by-Step Withholding Calculation
The calculation shows how the selected rate is applied.
1
Gross transaction valuePayment or transaction amount entered
PKR 0
2
Less: confirmed excluded amountLimited to gross value
PKR 0
3
Withholding-tax baseGross value − excluded amount
PKR 0
4
Applied WHT rateBased on transaction and ATL status
0%
5
Gross withholding taxWithholding base × applied rate
PKR 0
6
Less: tax already withheldLimited to gross withholding tax
PKR 0
7
Remaining tax to withholdGross withholding tax − already withheld
PKR 0
8
Net payment after WHTGross payment − remaining WHT
PKR 0
9
Donation / charity cash outflowSeparate from WHT calculation
PKR 0
Calculate to display the selected section, status and formula.
How to use the calculator
Select the closest statutory transaction category.
Choose ATL or non-ATL status for the recipient or relevant person.
Enter the gross payment and any legally confirmed exclusion.
Review the section, selected rate and calculation formula.
Use custom rates when the exact subsection, recipient class or notification provides a different rate.
Donations and charities
A donation is not normally deducted from the withholding base of an unrelated payment. The calculator therefore displays the donation separately as a cash-flow item.
Where a payment is itself a qualifying donation, grant or payment to an exempt or approved entity, the withholding position must be reviewed under the recipient’s status, exemption certificate and relevant provision.
Depends on the payer, recipient and dividend category.
151 — Profit on debt categories
10%, 12.5%, 15%, 20% or 25%
20%, 25%, 30%, 40% or 50%
Depends on instrument, recipient and statutory threshold.
153 — Supplies of goods
1.5% to 11%
3% to 22%
Rate depends on goods and recipient class.
153 — Services
4% to 9%
8% to 18%
Specific sectors and services have distinct rates.
153 — Contracts
7.5% or other applicable rate
15% or other applicable rate
Contract type and recipient status matter.
155 — Specified rent category
15%
30%
Other recipient categories may use slab-based treatment.
156 — Prizes / winnings categories
15% or 20%
30% or 40%
Depends on type of prize or winning.
233 — Brokerage / commission
8%, 10% or 12%
16%, 20% or 24%
Depends on the commission category.
236C — Transfer of immovable property
2.75%
11.5%
Rates shown for the selected common category; verify transaction status.
Important: Pakistan’s withholding regime contains many subsections, thresholds, final/minimum/adjustable treatments, exemptions and sector-specific rates. This calculator includes common reference categories, not every line of the official rate card. The exact legal description, recipient class, ATL status, exemption certificate, treaty position, SRO and current law must be checked before withholding.
