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    Royalty & Fee for Technical Services Calculator

    Section 152 withholding on payments to non-residents (royalty 15%, FTS 15%).

    Default tax year: Tax Year 2026Section 152 withholding on payments to non-residents (royalty 15%, FTS 15%).

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    Section 152: 15% withholding on payments to non-residents (royalty / fee for technical services).

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

    Rs 1,500,000

    Department tax

    Rs 225,000

    After tax value

    Rs 1,275,000

    Effective 15.0%

    By department

    Selected department estimate

    Tax Year 2026

    Royalty / FTS WHT

    Section 152 non-resident at 15%

    Rs 225,000

    Source: ITO 2001 — Section 152(1) / 152(1A)

    Assumption: 15% on royalty / fee for technical services to non-residents.

    Sources & Act reference

    Statutory citations and modelling notes

    Royalty / FTS WHT

    ITO 2001 — Section 152(1) / 152(1A)

    15% on royalty / fee for technical services to non-residents.

    Rule trace

    Applied rule and official references

    Applied rule id: legacy-wht-royalty-fts-punjab-2026

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    Smart insight

    Estimated Royalty / FTS WHT for Tax Year 2026 is Rs 225,000.

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

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