Find the applicable withholding tax section and rate for a payment, based on the official FBR Withholding Income Tax Rate Card.
Calculate Withholding Tax
Enter payment details to determine the applicable rate and amount.
Non-ATL (non-filer) rates are typically double the ATL rate under Rule 1 of the Tenth Schedule.
Based on the FBR Withholding Income Tax Rate Card, Finance Act 2026. Rates shown cover common cases only — some categories have further exceptions. This is an estimate; talk to us to confirm the exact treatment for your transaction.
Search withholding tax rates by payment type or tax section.
Choose the nature of payment — services, contracts, rent, dividend and more — from the calculator above.
Enter the gross amount and select whether the payee is on the Active Taxpayers' List (ATL) or not.
The tool identifies the applicable FBR section, rate, and calculates the exact withholding tax due.
Get the applicable rate and WHT amount instantly, no sign-up needed.
Rates are mapped directly to the relevant Income Tax Ordinance section.
Built around the current FBR Rate Card and updated as Finance Acts change.
Designed for accountants, businesses and withholding agents alike.
Withholding tax (WHT) is deducted by the payer at the time of payment and deposited with FBR. The rate depends on the nature of the payment and on whether the payee is on the Active Taxpayers' List (ATL). The table below shows common rates from the FBR rate card used in this calculator. For all categories, use the calculator above.
| Payment | Section | ATL | Non-ATL |
|---|---|---|---|
| General services | 153(1)(b) | 7% | 14% |
| IT & IT-enabled services | 153(1)(b) | 4% | 8% |
| Independent professionals | 153(1)(b) | 15% | 30% |
| Contracts (company) | 153(1)(c) | 7.5% | 15% |
| Contracts (other than company) | 153(1)(c) | 8% | 16% |
| Supplies (company, non-toll) | 153(1)(a) | 5% | 10% |
| Rent (company) | 155 | 15% | 30% |
| Rent (individual / AOP) | 155 | Progressive slabs | |
| Dividend (general) | 150 | 15% | 30% |
| Brokerage & commission (other persons) | 233 | 12% | 24% |
For individuals and AOPs, tax on rent is charged on progressive slabs of annual rent: nil up to Rs. 300,000; 5% of the excess up to Rs. 600,000; Rs. 15,000 plus 10% of the excess up to Rs. 2,000,000; and Rs. 155,000 plus 25% of the excess above that. Companies are subject to a flat rate. Enter the annual rent in the calculator. For a full walkthrough with examples, read our guide to withholding tax on rental income.
7% of Rs. 500,000 = Rs. 35,000 withheld; net payable Rs. 465,000. If the provider is non-ATL, the rate is 14%, so Rs. 70,000 is withheld.
7.5% of Rs. 1,000,000 = Rs. 75,000. For a non-ATL company the rate doubles to 15%, which is Rs. 150,000.
Annual rent is Rs. 1,200,000. Tax = Rs. 15,000 + 10% of (1,200,000 − 600,000) = Rs. 75,000 for the year.
Tax = Rs. 6,000 + 11% of (1,500,000 − 1,200,000) = Rs. 39,000 for the year.
Non-ATL payees are generally charged double the ATL rate on most withholding categories. Getting on the Active Taxpayers' List is the simplest way to cut withholding on your income. Need help? See our income tax return services, or read how FBR and provincial sales tax differ. You can also try our PTA tax calculator and other tax tools.
Withholding tax (WHT) is tax deducted at source by the person making a payment — such as an employer, buyer, or bank — and deposited directly with FBR on behalf of the recipient.
WHT is generally calculated by applying the rate specified for that type of payment (under the relevant section of the Income Tax Ordinance) to the gross amount being paid.
ATL stands for Active Taxpayers' List — a list maintained by FBR of return-filers in good standing. Non-ATL (non-filer) persons are usually charged withholding tax at a higher rate, often double the ATL rate.
Many categories of payment are covered — salary, contracts, services, supplies, rent, dividends, profit on debt, commission, and more — each under its own section with its own rate.
Rates are set out in the First Schedule to the Income Tax Ordinance and are commonly revised each year through the Finance Act.
For individuals and AOPs, Section 155 uses progressive slabs of annual rent: nil up to Rs. 300,000, then 5%, 10% and 25% bands. Companies are charged a flat 15% (ATL) or 30% (non-ATL).
Under Section 153(1)(b), general services attract 7% for ATL and 14% for non-ATL payees. IT and IT-enabled services attract 4% and 8%.
This tool is for estimation and planning only. Always confirm the exact rate and treatment with a qualified accountant before filing or making a payment.
Every transaction has its own facts. Get in touch and we'll confirm the exact withholding treatment before you pay or file.