E-Commerce Withholding Tax (Pakistan)
Get a quick estimate for e-commerce withholding based on annual receipts. Exact application depends on your platform setup and rule category—confirm your applicable rate before filing.
Configure your scenario
Section 153(2A) withholding for digital/COD e-commerce flows.
Active tax filer
Filer/non-filer rates apply where relevant.
Rs 1,500,000
Rs 15,000
Rs 1,485,000
Effective 1.0%
Selected department estimate
E-Commerce Withholding Tax
Digital/banking mode (1%)
Rs 15,000
Source: ITO 2001 — Section 153(2A) + Finance Act 2024
Assumption: Digital 1%/2%; Cash on delivery 2%/4% on gross payout.
Statutory citations and modelling notes
E-Commerce Withholding Tax
ITO 2001 — Section 153(2A) + Finance Act 2024
Digital 1%/2%; Cash on delivery 2%/4% on gross payout.
Applied rule and official references
Applied rule id: wht-ecommerce-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 E-Commerce Withholding Tax for Tax Year 2026 is Rs 15,000.
Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.