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Withholding Tax Rate Finder
Select a transaction such as goods, services, rent or a Section 236 activity. The tool identifies the relevant section, compares ATL and non-ATL treatment, and calculates the estimated deduction.
Find your applicable rate
Complete the fields below. The legal section is assigned automatically from the selected transaction.
Auto-selected section: 153(1)(a)
For Section 155, enter the gross annual rent relevant to the withholding computation.
Estimated result
Supply of goods
Company, ordinary goods
153(1)(a)
ATL rate5.00%
Non-ATL rate10.00%
Gross amountPKR 0
Estimated tax deductionPKR 0
Estimated net paymentPKR 0
This is a convenience estimate. Verify the recipient category, exact nature of payment, exemptions, reduced-rate certificates and the latest FBR law before deduction or filing.
What this finder covers
Common federal income-tax withholding categories requested for business reference.
Section 153
Supplies of goods, specified and other services, independent professionals, contracts, exporters and digitally ordered transactions.
Section 155
Rent of immovable property, including slab-based calculations for individuals/AOPs and percentage-based calculation for companies.
Section 236 family
Telephone/internet, auctions, property transfer/purchase, functions, dealer/retailer sales, foreign card remittances and bonus shares.
Quick reference
| Section | Common transaction | ATL | Non-ATL |
|---|---|---|---|
| 153(1)(a) | Ordinary goods, company | 5% | 10% |
| 153(1)(a) | Ordinary goods, individual/AOP | 5.5% | 11% |
| 153(1)(b) | Certain specified services | 7% | 14% |
| 153(1)(b) | Other services | 14% | 28% |
| 155 | Rent paid to company | 15% | 30% |
| 236G | Sales to distributor/dealer/wholesaler | 0.10% | 2% |
| 236H | Sales to retailers | 0.50% | 2.50% |
WITHHOLDING TAX FINDER
Calculation Report • Tax Year 2027
Pakistan
Section
Status
Transaction
Transaction detail
Recipient type
Applicable rate / basis
Gross amount
Estimated tax
Estimated net
Important: This report is an automated convenience estimate based on the selected inputs. Confirm the latest law, taxpayer status, recipient category, payment classification, exemptions, reduced-rate certificates and any applicable SRO before acting. Where a transaction does not provide a separate ATL/non-ATL rate, the statutory transaction rate is displayed.