Federal Indirect

    Import Stage Income Tax Calculator

    Section 148 import-stage withholding income tax (goods category based).

    Default tax year: Tax Year 2026Section 148 Part-I goods: 1.0% filer / 2.0% non-filerSection 148 Part-III commercial: 6.0% filer / 12.0% non-filer

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    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.

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

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