What is withholding tax in Pakistan?

Withholding tax in Pakistan is an advance income tax deducted at the source of payment. It is collected by the payer on behalf of FBR and deposited directly. It covers salary (Section 149), services and goods (Section 153), bank profit (Section 151), rent (Section 155), and many other transaction types.

What are withholding tax rates in Pakistan for 2026-27?

Key WHT rates for filers in Pakistan 2026-27: Salary — per FBR slabs (Section 149). Services — 7% (Section 153). Goods supply — 5.5% for individuals/AOP, 5% for companies (Section 153). Bank profit — 20% (Section 151). Rent — 15% (Section 155). Freelancer IT exports — 1% (Section 154A). Non-filers pay double rates on most categories.

How do I claim a withholding tax refund in Pakistan?

To claim a WHT refund in Pakistan, file your annual income tax return on FBR IRIS and declare all WHT deducted during the year. If total WHT exceeds your final tax liability, FBR processes a refund. Refunds are credited to your bank account registered with FBR. Filing on time is essential to claim refunds.

Is withholding tax final or adjustable in Pakistan?

Most withholding taxes in Pakistan are adjustable — they are credited against your total annual tax liability when you file your return. Some categories like prize bond winnings and certain dividends are final taxes. Salary WHT under Section 149 is adjustable against total income tax payable.

Withholding Tax (WHT) Pakistan Guide 2026-27

Pakistan ke tax nizam mein **Withholding Tax (WHT)** aik ahem satoon hai. Ye aik aisa tax hai jo payment ke waqt hi deduct kar liya jata hai. Chahay aap aik businessman hon, freelancer hon ya aam shehri, WHT aap ki life ko daily affect karta hai. Withholding tax Pakistan guide 2026-27 ke mutabiq, filer aur non-filer ke rates mein zameen asman ka faraq hai. Is guide mein hum aap ko batayenge ke mukhtalif payments par kitna tax kat-ta hai aur aap asani se rates kaise check kar sakte hain.

1. Withholding Tax (WHT) Kya Hai?

WHT aik 'Advance Tax' hota hai. Jab bhi koi shakhs ya company kisi doosre ko payment karti hai (maslan salary, contractor fee, ya bank profit), toh wo payment se makhsoos percentage deduct kar ke FBR mein jama karwa deti hai.

Ye nizam tax collection ko asan banane aur tax chori rokne ke liye banaya gaya hai. WHT ki deduction ke baad aap ko aik certificate milta hai jisay aap apne saalana return mein adjust kar sakte hain.

2. Section 153: Goods, Services aur Contracts

Ye sab se common section hai jo business payments par apply hota hai. Naye budget ke mutabiq rates ye hain:

Supply of Goods (§153(1)(a)): Companies ke liye filer 5% / non-filer 10%; individuals aur AOPs ke liye filer 5.5% / non-filer 11%.
Specified Services (§153(1)(b)): Filer 7% / non-filer 14%. "Other services" bhi filer 14% / non-filer 28% hai — IT aur IT-enabled services ke liye sirf 4% / 8%.
Execution of Contracts (§153(1)(c)): Companies filer 7.5% / non-filer 15%; koi bhi doosri surat mein filer 8% / non-filer 16%.

3. Banking aur Cash Transactions Par WHT

Aam shehri ke liye bank se cash nikalna aur profit haasil karna ab mehanga ho chuka hai, khas tor par non-filers ke liye:

Bank Profit: Filer ke liye 20% jabke Non-filer ke liye 40% tax hai — full guide yahan parhen.
Cash Withdrawal (§231AB): Non-filers ke liye 0.8% (Filers par ye section apply nahi hota).
Amount Remitted Abroad via Card (§236Y): Filers par 0.5% jabke non-filers par 1.0%.

4. Sections 236C & 236K: Property Transactions

Property khareedte aur bechte waqt bhari WHT dena parta hai. Confirmed TY2027 rates ye hain:

On Purchase (§236K): Filer flat 1.25% (har value par). Non-filer property value ke mutabiq tiered: 10.5% (≤Rs 50M), 14.5% (Rs 50M–100M), 18.5% (>Rs 100M).
On Sale (§236C): Filer flat 2.75% aur Non-filer flat 11.5%.
Apni property ka exact tax check karne ke liye hamara property tax calculator use karein.

5. WHT Adjust Kaise Karein?

Bohat se log samajhte hain ke kata hua WHT zaya ho jata hai. Asal mein, ye aap ki liability se minus ho sakta hai:

Collect Certificates: Bank, mobile company aur car registration ki raseedein mehfooz rakhein.
IRIS Entry: Return file karte waqt 'Adjustable Tax' section mein ye details enter karein.
Tax Credit: Agar aap ki total income tax liability Rs. 50,000 hai aur aap already Rs. 40,000 WHT pay kar chuke hain, toh aap ko sirf Rs. 10,000 extra pay karna honge.

6. FAQ — Withholding Tax Pakistan

Q1. Kya mobile bill par tax adjust hota hai?

Jee haan, prepaid aur postpaid dono bills par Advance Tax (Section 236) kata jata hai jisay aap return file karte waqt adjust kar sakte hain.

Q2. Kya WHT refund mil sakta hai?

Agar aap ka kata hua tax aap ki liability se zyada hai, toh aap IRIS portal par 'Refund Application' file kar sakte hain.

Q3. Non-filer ko WHT se kaise bachaya jaye?

Is ka wahid rasta 'Filer' banna hai. Filer banne ka tariqa yahan parhein.

Source: All rates above confirmed against FBR's Withholding Income Tax Rate Card (updated to 30 June 2026 per Finance Act 2026, TY2027) — §153(1)(a) goods, §153(1)(b) services, §153(1)(c) contracts, §151 bank profit, §231AB cash withdrawal, §236Y card remittance, §236C/§236K property. See how we verify rates. Last reviewed: 20 August 2026.

WHT Calculator

Naye rates ke mutabiq apni deduction check karein.

Withholding Tax (WHT) Guide 2026-27 — Pakistan Ke Confirmed Rates