Withholding Tax Rates in Pakistan 2026
A practical WHT reference page for major transaction categories, with filer and non-filer direction before you jump into the exact calculator.
Quick facts before using WHT rates
Best use
Reference page for categories before using a transaction-specific calculator
Main warning
Rates vary by category, threshold, and filer status
Biggest difference
Non-filer rates are often materially higher
Best next step
Use the relevant calculator for the exact transaction
Salary and Employment
| Section | Transaction | Filer | Non-Filer | Nature |
|---|---|---|---|---|
| 149 | Salary income | As per slab | - | Adjustable |
Banking and Investments
| Section | Transaction | Filer | Non-Filer | Nature |
|---|---|---|---|---|
| 151 | Profit on debt | 15% | 35% | Adjustable or final depending on case |
| 150 | Dividend income | 15% | 30% | Often final |
| 156 | Prize bonds and winnings | 15% | 30% | Final |
| 231A | Cash withdrawal | 0% | 0.6% | Adjustable |
Goods, Services and Contracts
| Section | Transaction | Filer | Non-Filer | Nature |
|---|---|---|---|---|
| 153 | Goods | Varies | Higher | Adjustable |
| 153 | Services | Varies | Higher | Adjustable |
| 153 | Contracts | Varies | Higher | Adjustable or final depending on category |
Imports and Exports
| Section | Transaction | Filer | Non-Filer | Nature |
|---|---|---|---|---|
| 148 | Import of goods | Varies | Higher | Adjustable |
| 154 | Export of goods | Varies | Varies | Often final |
| 154A | IT and ITeS export | 0.25% | Higher | Final route in relevant cases |
Property Transactions
| Section | Transaction | Filer | Non-Filer | Nature |
|---|---|---|---|---|
| 236C | Sale of immovable property | Varies | Higher | Adjustable |
| 236K | Purchase of immovable property | Varies | Higher | Adjustable |
Calculate your exact WHT
This page is a summary. Exact rates depend on transaction type, threshold, and category, so use the dedicated calculators for precise numbers.
Tie WHT back to law and annual tax
Status impact
Filer vs non-filer
See why the same transaction produces very different WHT for ATL and non-ATL users.
Section reference
Income Tax Ordinance
Jump from rate cards into the plain-English section summaries behind those deductions.
Annual liability
Income tax slabs
Compare transaction-level withholding with the broader annual slab framework for salary and business income.
Frequently asked questions
What is withholding tax in Pakistan?+
It is tax deducted at source on specific payments or transactions and then deposited with FBR by the payer or collecting authority.
What is the difference between adjustable and final WHT?+
Adjustable withholding tax can usually be credited in the annual return, while final withholding tax generally closes that tax obligation for the relevant stream.
How much more WHT do non-filers pay?+
It depends on the section, but non-filers often face significantly higher withholding tax across major categories.
Can I claim a refund of withholding tax in Pakistan?+
That depends on whether the withheld amount was adjustable or final and on your annual filing position.