Income Tax Withholding Chart — Tax Year 2027 | H.S. Advocate & Co.
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Income Tax Withholding Chart
Tax Year 2027

A consolidated, subject-wise guide to withholding tax rates and FBR payment head codes under the Income Tax Ordinance, 2001 — updated for the Finance Act 2026.

Tax Year 2027 Effective 01 July 2026 Finance Act 2026

Every withholding tax provision your business is likely to encounter — import, salary, dividend, interest, contracts, exports, property, motor vehicles and more — in one reference chart, arranged by subject and cross-referenced to the exact FBR payment head code you’ll need at the time of deposit.

How to read this chart: each entry shows the applicable withholding tax rate for Filer and Non-Filer status (or Company / Individual / AOP, where the law distinguishes), followed by the corresponding FBR payment head code. Rates reflect amendments carried through the Finance Act 2026, applicable for Tax Year 2027 (1st July 2026 to 30th June 2027), unless a transitional period is separately noted.

Jump to a Section

Nineteen subject categories — tap any card to jump straight to it.
AImportBSalaryCDividendDInterestENon-ResidentFGoods, Services & ContractsGExport of Goods & ServicesHRentIPrize & WinningsJPetrolKCash Withdrawal from BankLMotor VehiclesMBrokerage & CommissionNElectricityOPhone & InternetPProperty Sale & PurchaseQDistributors, Dealers, Wholesalers & RetailersROther Various Withholding SectionsSNo Withholding
A
Import
Ref: Section 148
Import — General (Minimum Tax, except manufacturers & listed companies) ScheduleFilerNon-Filer
Import value assessed at import stagePart I – Annexure I1%2%
Part II – Annexure II2%4%
Part III – Annexure III5.5%11%
64010052 — applies across Parts I, II & III
Import — Commercial Importer ScheduleFilerNon-Filer
Higher minimum tax categoryPart II – Annexure II3.5%7%
Part III – Annexure III6%12%
64010057 (Part II)64010062 (Part III)
Payment / TransactionFilerNon-Filer
Manufacturers Covered Under Rescinded S.R.O. 1125 of 2011 (TLCSS)1%2%
64010052
Pharmaceutical Finished Goods (not manufactured in Pakistan, certified by DRAP)4%8%
64060008
Importers of CKD Kits of Electric Vehicles for Small Cars (SUVs w/ 50kWh battery, LCVs w/ 150kWh battery)1%2%
64010052
Fixed Tax on Import of Mobile Phones (Value in US$, Tax in Rs.)
C&F Value of Mobile Phone (US$) In CBU Condition (PCT 8517.1219)In CKD/SKD Condition (PCT 8517.1211)
Up to 30 (except smart phones)Rs. 70Rs. 0
Exceeding 30 up to 100 & smart phones up to 100Rs. 100Rs. 0
Exceeding 100 up to 200Rs. 930Rs. 0
Exceeding 200 up to 350Rs. 970Rs. 0
Exceeding 350 up to 500Rs. 5,000Rs. 3,000
Exceeding 500Rs. 11,500Rs. 5,200
B
Salary
Ref: Section 149
Taxable Salary Slab (Annual)Rate on Amount Exceeding SlabFixed Tax
Up to Rs. 600,000NilNil
600,001 – 1,200,0001%Nil
1,200,001 – 2,200,00011%Rs. 6,000
2,200,001 – 3,200,00020%Rs. 116,000
3,200,001 – 4,100,00025%Rs. 316,000
4,100,001 – 5,600,00029%Rs. 541,000
5,600,001 – 7,000,00032%Rs. 976,000
7,000,000 and above35%Rs. 1,424,000
Payment Head — Section 149Code
Salary of Federal Government Employees64020001
Salary of Provincial Government Employees64020002
Salary of Corporate Sector Employees64020003
Salary of Other Employees64020004
Payment / TransactionRateRate
Section 149(3) – Board of Directors’ Meeting Fee (20% on gross amount to Director)20%20%
64020003
Section 149(1A) — Pension / Annuity / Supplement received by former employee below age 70 Rate
Up to Rs. 10 million0%
Rs. 10 million and above5%
64020007
C
Dividend
Ref: Section 150
Dividend Type Individual / AOPCompany
FilerNon-FilerFilerNon-Filer
Power Generation *subject to implementation & purchase agreements7.5%15%7.5%15%
64030052
Cash Dividend15%30%15%30%
64030055
Specie Dividend (Shares of Group Company)15%30%15%30%
64030055
Mutual Fund; Stock Fund15%30%15%30%
64030055
Mutual Fund; Money Market Fund / Income Fund25%50%25%50%
64330050
Mutual Fund / Debt Securities25%50%29%58%
64330050
REIT, Modaraba or any Other Collective Scheme15%30%15%30%
64030055
Exempt Company OR Non Tax Payable Companies25%50%25%50%
64330050
D
Interest
Ref: Section 151
Payment / TransactionFilerNon-Filer
151(1)(a) Interest on National Saving Scheme (NSS)20%40%
64040001
151(1)(b) Interest on Bank Account20%40%
64040002
151(1)(c) Interest on Federal/Provincial/Local Govt Bonds — Individual15%30%
64040003
151(1)(c) Interest on Federal/Provincial/Local Govt Bonds — AOP & Company20%40%
64040003
151(1)(d) Interest on Company Loans15%30%
64040004
151A Gain Arising on Disposal of Certain Debt Securities20%40%
64330072
Section 151B — Payments by Life Insurance Companies & Family Takaful Operators
ConditionFilerNon-Filer
Payouts / benefits paid within one year of policy issuance15%30%
Payouts / benefits paid after one year but before seven years of issuance10%20%
Section 151(1A) — Interest on Investment in Sukuks
CategoryCondition FilerNon-FilerCode
Company–25%50%64030086
Individual / AOPInvestment < Rs. 1 million10%20%64030084
Individual / AOPInvestment > Rs. 1 million12.5%25%64030085
E
Non-Resident
Ref: Section 152
Rates below apply Filer / Non-Filer alike unless noted (Company / Individual / AOP)
Payment / TransactionRateRate
152(1) Royalty or Fee for Technical Services15%15%
64050051
152(1A)(a) Construction Services / Assembly or Installation Project in Pakistan7%7%
64050052
152(1A)(b) Any Other Contract for Construction Services7%7%
64050053
152(1A)(c) Advertisement by TV Satellite Channels7%7%
64050054
152(1AA) Insurance or Re-Insurance Premium5%5%
64050055
152(1AAA) Media Person Advertisement Services10%10%
64050006
152(1BA) Foreign Produced Commercial20%20%
64050100
152(1C) Fee for Offshore Digital Services15%15%
64050057
152(1D) Capital gain on disposal of debt instruments & govt. securities (incl. T-Bills/PIB) via SCRA (Non-Resident Company, no PE)10%10%
64060061
152(1DA) Capital gain on disposal of debt instruments/govt. securities/certificates (Shariah variant) via FCVA/NRVA (Non-Resident Pakistani — POC/NICOP/CNIC)10%10%
64050050
152(1DC) Service Charges, Commission or Fee to Remittance Operators10%10%
64050078
152(1DD) Any Fee to a Card Network Company, Payment Gateway or Other Person10%10%
64050079
152(2) Any Other Services20%20%
64050007
Section 152(1DB) — Sukuk Holder
CategoryRate
(a) Sukuk holder is a company25%
(b) Sukuk holder is individual/AOP, return on investment > Rs. 1 million12.5%
(c) Sukuk holder is individual/AOP, return on investment < Rs. 1 million10%
64050077
Section 152(2A)(a) — Supply of Goods
Category CompanyIndividual / AOP
FilerNon-FilerFilerNon-Filer
Supply of Goods5%10%5.5%11%
64050068
Payment / TransactionFilerNon-Filer
152(2A)(b) Services (General)15%30%
64050065
Specified Services (152(2A)(b)) — Company / Individual / AOP: Filer 8% · Non-Filer 16%
• Transport Services
• Freight Forwarding Services
• Air Cargo Services
• Courier Services
• Manpower Outsourcing Services
• Hotel Services
• Security Guard Services
• Software Development Services
• Tracking Services
• Advertising Services (Other than Print & Electronic Media)
• Share Registrar Services
• Engineering Services
• Car Rental Services
• Building Maintenance Services
• Services Rendered by Pakistan Stock Exchange Limited
• Services Rendered by Pakistan Mercantile Exchange Limited
• Inspection Services
• Certification Services
• Testing Services
• Training Services
• Oilfield Services
No separate payment code published for this category in the source schedule — confirm applicable head with FBR/PRAL at deposit.
Information Technology (IT) & IT-Enabled Services (Items 22 & 23)FilerNon-Filer
IT Services: Software Development, Software Maintenance, System Integration, Web Design, Web Development, Web Hosting, Network Design4%8%
IT Enabled Services: Call Centers, Medical Transcription, Remote Monitoring, Graphics Design, Accounting Services, HR Services, Telemedicine Centers, Data Entry, Cloud Computing, Data Storage, Locally Produced TV Programs, Insurance Claims Processing4%8%
64050080
152(2A)(c) Sportsman & ContractFilerNon-Filer
(i) Sportsman15%30%
64050071
(ii) Contract8%16%
64050063
F
Goods, Services & Contracts
Ref: Section 153
153(1)(a) — Supply of Goods
Category CompanyIndividual / AOP
FilerNon-FilerFilerNon-Filer
Rice, Cotton Seed or Edible Oils (annual payment > Rs. 75,000)1.5%3%1.5%3%
64060003
Other Goods (annual payment > Rs. 75,000)5%10%5.5%11%
64060060 (Company) · 64060083 (Individual/AOP)
Toll Manufacturing (annual payment > Rs. 75,000)9%18%11%22%
64060068 (Company) · 64060084 (Individual/AOP)
Distributors, Dealers, Sub-Dealers, Wholesalers & Retailers of FMCG, Fertilizer, Electronics (excl. mobile phones), Sugar, Cement, Edible Oil & Steel ATL — Sales & Income TaxFilerNon-Filer
Companies / Individual / AOP0.25%5% (Co.) / 5.5% (Ind./AOP)10% (Co.) / 11% (Ind./AOP)
64060082 (ATL) · 64060060 (Company) · 64060083 (Individual/AOP)
Payment / TransactionFilerNon-Filer
Traders of Yarn0.5%1%
64060051
Distribution of Cigarettes2.5%5%
64060005
Distribution of Pharmaceutical Products1%2%
64060002
153(1)(b) — Services
Payment / TransactionFilerNon-Filer
Services (annual payment > Rs. 30,000)14%28%
64060180
Independent Professional Services (Individuals)FilerNon-Filer
Doctors, Lawyers, Architects, Accountants, Software Engineers or Developers15%30%
Specified Services — Company / Individual / AOP: Filer 7% · Non-Filer 14%
• Transport Services
• Freight Forwarding Services
• Air Cargo Services
• Courier Services
• Manpower Outsourcing Services
• Hotel Services
• Security Guard Services
• Software Development Services
• Tracking Services
• Advertising Services (Other than Print & Electronic Media)
• Share Registrar Services
• Engineering Services
• Architectural Services
• Warehousing Services
• Services Rendered by Asset Management Companies
• Data Services provided under License issued by PTA
• Telecommunication Infrastructure (Tower) Services
• Car Rental Services
• Building Maintenance Services
• Services Rendered by Pakistan Stock Exchange Limited
• Services Rendered by Pakistan Mercantile Exchange Limited
• Inspection Services
• Certification Services
• Testing Services
• Training Services
• Oilfield Services
• Telecommunication Services
• Collateral Management Services
• Travel and Tour Services
• REIT Management Services
• Services Rendered by National Clearing Company Pakistan Limited
Information Technology (IT) & IT-Enabled ServicesFilerNon-Filer
IT Services: Software Development, Software Maintenance, System Integration, Web Design, Web Development, Web Hosting, Network Design4%8%
IT Enabled Services: Call Centers, Medical Transcription, Remote Monitoring, Graphics Design, Accounting Services, HR Services, Telemedicine Centers, Data Entry, Cloud Computing, Data Storage, Locally Produced TV Programs, Insurance Claims Processing4%8%
64060158
Note: the reduced IT/ITeS rate applies only where the payment is subjected to withholding on gross receipts and the service provider has not contested gross-receipts taxation before any court.
153(1)(c) — Contracts
Payment / TransactionFilerNon-Filer
Electronic & Print Media Advertising Services1.5%3%
64060153
Terminal or Port Services12%24%
— (not separately coded)
Sportsman15%30%
— (not separately coded)
Contracts (annual payment > Rs. 10,000) CompanyIndividual / AOP
FilerNon-FilerFilerNon-Filer
General Contracts7.5%15%8%16%
6406026564060266
153(2) & 153(2A)
Payment / TransactionFilerNon-Filer
153(2) Stitching, Dying, Printing, Embroidery, Washing, Sizing, Weaving1%2%
64060231
153(2A) Digitally Ordered Goods/Services via E-Commerce — Digital/Banking Channel (Payment Intermediary)1%2%
64060557
153(2A) Digitally Ordered Goods/Services via E-Commerce — Cash on Delivery (Courier Service)2%4%
64060558
G
Export of Goods & Services
Ref: Sections 154, 154A, 154B
G(i) Export of Goods — Company / AOP / Individual (Filer & Non-Filer alike)
Payment / TransactionRateRate
154 Exports (Minimum)1.25%1.25%
64070054
154(1) Export of Goods (Minimum)1.25%1.25%
64070054
154(3) Inland Bank-to-Bank Letter of Credit (Minimum)1.25%1.25%
64070054
154(3A) Export Processing Zone (Minimum)1.25%1.25%
64070054
154(3B) Indirect Exporter; Special Purpose Org. (Minimum)1.25%1.25%
64070054
G(ii) Export of Services — Section 154A
Payment / TransactionRateRate
(a) Export of Computer Software [Tax Year 2026 to 2029]0.25%0.25%
64060286
(a) IT Services [Tax Year 2026 to 2029] — Software Dev./Maintenance, System Integration, Web Design/Dev./Hosting, Network Design0.25%0.25%
64060286
(a) IT Enabled Services [Tax Year 2026 to 2029] — Call Centers, Transcription, Remote Monitoring, Graphics, Accounting, HR, Telemedicine, Data Entry/Storage, Cloud, TV Programs, Insurance Claims0.25%0.25%
64060286
(b) Services / Technical Services Rendered Outside Pakistan1%1%
64060288
(b) Services / Technical Services Exported from Pakistan1%1%
64060288
(c) Royalty, Commission or Fees by Resident Co. from Foreign Enterprise for Use Outside Pakistan (Patent, Invention, Model, Design, Secret Process/Formula, Similar Property Right, Industrial/Commercial/Scientific Know-how)1%1%
64060288
(d) Construction Contracts Executed Outside Pakistan1%1%
64060288
(da) Indenting Commission Agent on Imports & Exports1%1%
64060288
(e) Other Services Rendered Outside Pakistan, as Notified by the Board1%1%
64060288
Section 154B — Revenues Received from Social Media Platforms
ConditionFilerNon-Filer
Resident5%10%
Non-Resident5%5%
H
Rent
Ref: Section 155
PayerFilerNon-FilerCode
Company (on gross rental payment)15%30%64080001
Individual / AOP Payer — Slab Rates (withholding applies only if annual rent > Rs. 1.5 million)
Annual Rent SlabFiler RateFiler Fixed TaxNon-Filer
Up to Rs. 300,000NilNil–
300,000 – 600,0005%NilDouble Tax
600,000 – 2,000,00010%Rs. 15,000Double Tax
2,000,000 and above25%Rs. 155,000Double Tax
64080001
I
Prize & Winnings
Ref: Section 156
Payment / TransactionFilerNon-Filer
Prize Bonds & Cross-Word Puzzle15%30%
64090051
Winnings from raffle, lottery, quiz, or promotional prize offered by companies FilerNon-FilerCode
Raffles20%40%64090053
Lottery64090054
Quiz64090055
J
Petrol
Ref: Section 156A
Payment / TransactionFilerNon-Filer
Petrol & Petroleum Products (Lubricants)12%24%
64090151
K
Cash Withdrawal from Bank
Ref: Section 231AB
Payment / TransactionFilerNon-Filer
Cash Withdrawal (if exceeding Rs. 50,000 per day)–0.8%
64100101
L
Motor Vehicles
Ref: Sections 231B, 234
Payment / TransactionFilerNon-Filer
231B(1A) At the Time of Motor Vehicle Leasing (Any Motor Vehicle)–12%
64100304
231B(1) & (3) — On Registration by Excise & Taxation Dept. and On Sale by Manufacturer (Car or Jeep)
Engine CapacityRate of Tax — FilerRate of Tax — Non-Filer
Up to 850cc0.5% of value1.5% of value
851cc – 1000cc1% of value3% of value
1001cc – 1300cc1.5% of value4.5% of value
1301cc – 1600cc2% of value6% of value
1601cc – 1800cc3% of value9% of value
1801cc – 2000cc5% of value15% of value
2001cc – 2500cc7% of value21% of value
2501cc – 3000cc9% of value27% of value
Above 3000cc12% of value36% of value
Registration Fee: 64100301Sale by Manufacturer: 64100303
Value basis: (I) Imported vehicles — Customs-assessed value plus customs duty, FED & sales tax at import stage · (II) Locally manufactured/assembled — invoice value inclusive of all duties & taxes · (III) Auctioned vehicles — auction value inclusive of all duties & taxes.
Engine capacity not applicable / vehicle value Rs. 5 million or more (imported / locally manufactured or assembled)FilerNon-Filer
 3%9%
231B(2) — Transfer of Ownership (rate reduces by 10% each year from date of first registration)
Engine CapacityFiler (Per Annum)Non-Filer (Per Annum)
Up to 850cc––
851cc – 1000ccRs. 5,000Rs. 15,000
1001cc – 1300ccRs. 7,500Rs. 22,500
1301cc – 1600ccRs. 12,500Rs. 37,500
1601cc – 1800ccRs. 18,750Rs. 56,250
1801cc – 2000ccRs. 25,000Rs. 75,000
2000cc – 2500ccRs. 37,500Rs. 112,500
2500cc – 3000ccRs. 50,000Rs. 150,000
Above 3000ccRs. 62,500Rs. 187,500
64100302
Engine capacity not applicable / value Rs. 5 million or more (tax reduced 10% per year from 1st registration)FilerNon-Filer
 Rs. 20,000Rs. 60,000
231B(2A) — Sold Locally Manufactured Motor Vehicles
Engine CapacityFilerNon-Filer
Up to 1000ccRs. 100,000Rs. 300,000
1001cc – 2000ccRs. 200,000Rs. 600,000
2001cc and aboveRs. 400,000Rs. 1,200,000
64100305
Section 234 — Motor Vehicles (Annual Token Tax Collection)
Engine CapacityFiler (Per Annum)Non-Filer (Per Annum)
Up to 1000ccRs. 800Rs. 1,600
1001cc – 1199ccRs. 1,500Rs. 3,000
1200cc – 1299ccRs. 1,750Rs. 3,500
1300cc – 1499ccRs. 2,500Rs. 5,000
1500cc – 1599ccRs. 3,750Rs. 7,500
1600cc – 1999ccRs. 4,500Rs. 9,000
2000cc and aboveRs. 10,000Rs. 20,000
64130003
M
Brokerage & Commission
Ref: Section 233
Payment / TransactionFilerNon-Filer
Advertising Commission10%20%
64120070
Life Insurance Agent (commission < Rs. 500,000)8%16%
64120066
Other Commissions12%24%
64120074
N
Electricity
Ref: Section 235
Consumer Category / SlabRate on Exceeding AmountFixed TaxCode
Commercial / Industrial — up to Rs. 500NilNil64140101
Commercial / Industrial — Rs. 500 to 20,00010%Nil
Commercial Consumers — 20,000 and above12%Rs. 1,95064140001
Industrial Consumers — 20,000 and above5%Rs. 1,95064140002
Domestic / ResidentialFilerNon-FilerCode
Bill not less than Rs. 25,000––64140102
Bill exceeding Rs. 25,000–7.5%
O
Phone & Internet
Ref: Sections 114B, 236
Payment / TransactionFilerNon-Filer
114B Bills/Sales of Prepaid Internet or Telephone Cards, or Sale of Units to Any Electronic Medium (Non-Filer per General Order of the Board)–75%
—
Section 236 — Telephone Bill, Internet Bills, Phone Cards (Rate: 15%, Filer & Non-Filer)Payment Code
Telephone Bill — 236(1)(a)64150001
Prepaid Telephone Card — 236(1)(b)64150003
Phone Unit — 236(1)(c)64150004
Internet Bill — 236(1)(d)64150005
Prepaid Internet Card — 236(1)(e)64150006
P
Property Sale & Purchase
Ref: Sections 236C, 236K
Sale of Property — Section 236CFilerNon-Filer (other than non-resident Pakistani)
Up to Rs. 50 million2.75%11.5%
Rs. 50 million to 100 million
Rs. 100 million and above
64150301
Purchase of Property — Section 236KFilerNon-Filer (other than non-resident Pakistani)
Up to Rs. 50 million1.25%10.5%
Rs. 50 million to 100 million1.25%14.5%
Rs. 100 million and above1.25%18.5%
64151101
Q
Distributors, Dealers, Wholesalers & Retailers
Ref: Sections 236G, 236H
236G — Sale to Distributors, Dealers, Wholesalers by Manufacturer & Commercial ImporterFilerNon-FilerCode
General0.1%2%64150701
Fertilizers (ATL in both Sales Tax & Income Tax: 0.25%)0.70%1.4%64150702
236H — Sale to Retailers by Manufacturer, Distributors, Dealers, Wholesalers & Commercial ImporterFilerNon-FilerCode
 0.5%2.5%64150803
R
Other Various Withholding Sections
Ref: Misc.
ProvisionRateCode
Clause 23A, Part-I, 2nd Schedule — Voluntary Pension Scheme; Withdrawal3 Years Average64090202
231C — On issuance/renewal of Visa to a Foreign National as a Domestic Worker (collected from the employer by the Visa-issuing authority) FilerNon-FilerCode
 Rs. 200,000Rs. 400,00064151907
Payment / TransactionFilerNon-Filer
236A Property Auction, Sale by Auction of Train Management Services (Pakistan Railway)5%10%
64150103
236A Other Auction10%20%
64150101
236CB Functions & Gatherings10%20%
64150407
236Y On Amount Remitted Abroad through Credit, Debit or Prepaid Cards0.5%1%
64151906
236Z Bonus Shares Issued by Listed & Unlisted Companies10%20%
64151351
S
No Withholding
Ref: Section 236O
Advance tax under this chapter shall not be collected from:
• Federal Government, Provincial Government
• Foreign Diplomats, Diplomatic Missions
• Withholding Exemption Certificate Holders
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Disclaimer: This chart is prepared by H.S. Advocate & Co. for general guidance and reference purposes only, based on our reading of the Finance Act 2026 and the Income Tax Ordinance, 2001 as applicable for Tax Year 2027. It is not a substitute for professional advice on any specific transaction. Payment codes should be verified against the applicable PSID/FBR challan at the time of deposit, as heads are occasionally revised by the Board. While reasonable care has been taken in compiling this chart, H.S. Advocate & Co. accepts no liability for any loss arising from reliance placed on it without independent professional advice. © H.S. Advocate & Co. All rights reserved. — Published by H.S. Advocate & Co. · Tax Year 2027 (1st July 2026 to 30th June 2027)