Contract Withholding Tax Calculator (Pakistan)
Estimate contract withholding tax by applying a rate to annual contract receipts. Actual rates may depend on payer type (company/other) and rules—confirm your correct category before filing.
Configure your scenario
Section 153(1)(c) contract withholding estimate.
Active tax filer
Filer/non-filer rates apply where relevant.
Rs 1,500,000
Rs 120,000
Rs 1,380,000
Effective 8.0%
Selected department estimate
Contract Withholding Tax
Section 153 other-case rate (8%)
Rs 120,000
Source: ITO 2001 — Section 153(1)(c)
Assumption: Company payee 7.5%/15%; other case 8%/16% filer/non-filer.
Statutory citations and modelling notes
Contract Withholding Tax
ITO 2001 — Section 153(1)(c)
Company payee 7.5%/15%; other case 8%/16% filer/non-filer.
Applied rule and official references
Applied rule id: wht-contracts-punjab-v1
Citations
Official quick links
FBR - Finance Acts
Latest annual federal amendments.
Income Tax Ordinance, 2001
Primary legal text for direct taxes.
FBR IRIS Portal
Return filing, e-payments and verifications.
Active Taxpayer List (ATL)
Filer/non-filer status verification.
Withholding Tax Rates
Official withholding rates page (updated by FBR).
DG Withholding Taxes - Resources
Rate cards, circulars and property valuation tables.
Withholding Tax Forms
Official withholding statements/forms.
Estimated Contract Withholding Tax for Tax Year 2026 is Rs 120,000.
Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.