All FBR sections (148–236Z) — Tax Year 2027 (vide Finance Act 2026).
Select the payment type and status to see the withholding rate and tax.
Withholding tax is income tax collected at source when a payment is made — on services, supplies, contracts, dividends, rent and dozens of other transactions under the Income Tax Ordinance. This calculator covers all FBR withholding sections (148 to 236Z) for Tax Year 2027 and shows the applicable rate, the tax to withhold, and the net payment.
This calculator is built for the accounts and finance teams responsible for deducting tax at source. If you are a withholding agent under the Income Tax Ordinance 2001 — a company, an AOP or partnership, or an individual or AOP with turnover of Rs 50 million or above in any tax year (section 153(7)) — you are required to deduct the correct income tax on many payments you make (to suppliers, contractors, service providers, landlords and others) and deposit it with the FBR. Use this tool to find the right rate and amount for any section before you release a payment, so your deductions are accurate and your monthly and quarterly withholding statements reconcile.
Non-filers — those not on the FBR Active Taxpayers List — are charged higher withholding rates than filers on most sections. Switch the status to compare the two. For most people, becoming a filer pays for itself in reduced withholding alone.
Not a filer yet? Become a filer with Filing.pk, or try the Salary Tax Calculator.
Withholding agents are defined section by section. Under section 153 (payments for goods, services and contracts) a “prescribed person” includes the Federal Government, a company, an association of persons constituted by or under law, a non-profit organisation, a foreign contractor or consultant, a consortium or joint venture, and any AOP or individual with turnover of Rs 50 million or above in any tax year. Other sections carry their own definitions — under section 155 (rent of immovable property), individuals and AOPs paying gross rent of Rs 1.5 million or more in a year are also prescribed persons.
Under section 100BA read with rule 1 of the Tenth Schedule, the rate of tax to be deducted or collected from a person not appearing on the Active Taxpayers List is increased by 100 per cent — in other words, doubled. A few sections work differently: tax under section 231B is increased by 200 per cent, and sections 236C and 236K have their own separate rate tables for persons not on the ATL.
No. The Finance Act 2026 omits rule 1A of the Tenth Schedule, which the Finance Act 2024 had inserted to create an intermediate “late filer” rate under sections 236C and 236K for persons who were on the Active Taxpayers List but had not filed their return by the due date. From Tax Year 2027 that middle category is gone — the Tenth Schedule again distinguishes only between persons on the ATL and persons not on it.
The FBR withholding sections from 148 to 236Z for Tax Year 2027, as amended by the Finance Act 2026 — covering imports, salary, dividends, profit on debt, payments to non-residents, goods, services and contracts, exports, rent, prizes, motor vehicles, electricity, cash withdrawals and more.
Yes. Section 165 requires every person who deducts or collects tax to furnish a quarterly statement to the Commissioner in the prescribed form, setting out the name, CNIC or NTN and address of each person, the total payments made and the tax deducted or collected. The statement must be filed even where no tax was withheld during the period. Filing.pk can prepare and file these for you.
Under section 161, a withholding agent who fails to deduct tax, or who deducts it but fails to pay it over, is personally liable for that amount and the Commissioner may pass an order and recover it — after giving the agent an opportunity of being heard. If the payee has meanwhile paid the tax themselves, no recovery is made from the agent, but default surcharge runs at 12 per cent per annum from the date of the failure to the date the tax was paid. Section 161(2) allows the agent to recover the tax from the person it should have been deducted from.
Based on the Income Tax Ordinance 2001 as amended by the Finance Act 2026 (Act XLIII of 2026). For general guidance only — not tax advice.