Withholding Tax Calculator Pakistan 2026-27
Calculate the WHT deducted on bank profit, dividends, prize bonds, property, cash withdrawals, contracts and IT exports — and how much more a non-filer pays.
WHT Calculator
Withholding Tax Rates 2026-27 (Tax Year 2027)
| Transaction | Section | Filer | Non-Filer |
|---|---|---|---|
| Bank profit (savings accounts, TDRs) | 151 | 20% | 40% |
| National Savings & other profit on debt (individuals) | 151 | 15% | 30% |
| Dividends (general) | 150 | 15% | 30% |
| Prize bond / crossword winnings | 156 | 15% | 30% |
| Raffle, lottery, quiz or sales promotion prize | 156 | 20% | 40% |
| Cash withdrawal (daily total above Rs 50,000) | 231AB | 0% | 0.8% |
| Property purchase (buyer) | 236K | 1.25% | 10.5% |
| Property sale (seller) | 236C | 2.75% | 11.5% |
| Contracts — paid to a company | 153(1)(c) | 7.5% | 15% |
| Contracts — paid to an individual / AOP | 153(1)(c) | 8% | 16% |
| IT and IT-enabled services (local) | 153(1)(b) | 4% | 8% |
| IT export proceeds — PSEB registered | 154A | 0.25% | 0.25% |
| IT export proceeds — not PSEB registered | 154A | 1% | 1% |
| Mobile & internet (prepaid load / bills) | 236 | 15% | 75% |
Rates for the most common transactions. FBR's withholding tax rate card lists many more categories and sub-cases.
How withholding tax works in Pakistan
Withholding tax is collected at the point of payment. Your bank deducts it from profit before crediting your account, a property registrar collects it before transfer, and a company deducts it from a contractor's invoice. The person deducting it deposits it with FBR against your CNIC or NTN, and it appears in your IRIS profile.
Final, minimum or advance tax
- Final tax — settles your liability on that income completely. Examples: prize bonds (Section 156), most dividends, and bank profit up to Rs 5 million a year.
- Minimum tax — you pay at least this much on the receipt even if your normal slab tax would be lower. Examples: contracts and services under Section 153.
- Advance tax — a prepayment adjusted when you file your return, and refundable if it exceeds your liability. Examples: cash withdrawals (231AB), property (236K/236C), mobile bills (236).
For a full property deal, including capital gains tax on a sale, use the property tax calculator; for cars, the vehicle tax calculator covers registration, transfer and token advance tax.
Example: Rs 1,000,000 in a savings account
At an illustrative 10% profit rate, yearly profit is Rs 100,000. A filer has Rs 20,000 deducted and keeps Rs 80,000; a non-filer has Rs 40,000 deducted and keeps Rs 60,000. Filing a return is worth Rs 20,000 a year on this balance alone — work out your own figure with the bank profit calculator.
Last reviewed: 8 November 2026 · Applies to: Tax Year 2027 (1 July 2026 – 30 June 2027)
Rates change with each Finance Act and some categories have sub-cases this calculator doesn't cover. Check FBR's current rate card for large or unusual transactions.
Sources
- Income Tax Ordinance 2001, as amended by Finance Act 2026 — First and Tenth Schedules
- FBR Withholding Tax Rate Card, Tax Year 2027 (updated to 30 June 2026)
Estimates for planning only — not tax or religious advice. See our disclaimer, and tell us if you spot an error.