Federal Indirect

    Import Stage Tax Calculator (Pakistan)

    Estimate import-stage withholding income tax by applying a category-based rate to your import value. Exact treatment depends on the tariff heading and legal schedules—confirm with official references.

    Inputs

    Configure your scenario

    Section 148 import-stage withholding income tax by goods class.

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

    Active tax filer

    Filer/non-filer rates apply where relevant.

    Tax base

    Rs 1,500,000

    Department tax

    Rs 52,500

    After tax value

    Rs 1,447,500

    Effective 3.5%

    By department

    Selected department estimate

    Tax Year 2026

    Import Stage Income Tax

    Part-II goods (commercial importer) (3.5%)

    Rs 52,500

    Source: ITO 2001 — Section 148 + Twelfth Schedule

    Assumption: Goods-class based 1%-12% with non-filer doubling.

    Sources & Act reference

    Statutory citations and modelling notes

    Import Stage Income Tax

    ITO 2001 — Section 148 + Twelfth Schedule

    Goods-class based 1%-12% with non-filer doubling.

    Rule trace

    Applied rule and official references

    Applied rule id: wht-imports-punjab-v1

    Smart insight

    Estimated Import Stage Income Tax for Tax Year 2026 is Rs 52,500.

    Related guides

    Keep this calculator connected

    Use the next step, the rule page, and the filing page together so this estimate stays part of a full tax journey.

    Section-wise WHT card

    Validate the latest import withholding assumptions quickly.

    Tax ordinance guide

    Use the statute view before finalizing import tax treatment.

    Customs calculator hub

    Continue from import withholding into customs-side estimation.

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

    Related

    More trade/tax tools

    Withholding tax ratesCustoms duties (estimate)WHT on servicesNTN verification