Payments

    Education Fee Tax (Pakistan)

    Estimate withholding/advance tax based on annual education fee payments. Exact rules can depend on payer status and notified categories—confirm your applicable rate before you pay or file.

    Inputs

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    Section 236I: 5% advance tax on annual fees above PKR 200,000.

    Rs 1,500,000
    05 M10 M15 M20 M25 M
    Tax base

    Rs 1,500,000

    Department tax

    Rs 75,000

    After tax value

    Rs 1,425,000

    Effective 5.0%

    By department

    Selected department estimate

    Tax Year 2026

    Education Fee WHT

    Section 236I 5% above PKR 200,000

    Rs 75,000

    Source: ITO 2001 — Section 236I

    Assumption: 5% advance tax on annual fee where total > PKR 200,000.

    Sources & Act reference

    Statutory citations and modelling notes

    Education Fee WHT

    ITO 2001 — Section 236I

    5% advance tax on annual fee where total > PKR 200,000.

    Rule trace

    Applied rule and official references

    Applied rule id: legacy-wht-education-fee-punjab-2026

    Citations

    No citation is mapped for this exact view yet. Please use official quick links below.

    Compliance checklist

    Compliance checklist for this domain/jurisdiction is pending official publication.

    Smart insight

    Estimated Education Fee WHT for Tax Year 2026 is Rs 75,000.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.

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