Withholding tax rates Pakistan 2026-27: the ones people actually pay
| Transaction | Filer | Non-filer |
|---|---|---|
| Cash withdrawal over Rs 50,000 a day | 0% | 0.8% |
| Buying property (236K) | 1.25% | 10.5–18.5% |
| Selling property (236C) | 2.75% | 11.5% |
| Registering a new car (231B) | 0.5–12% | 1.5–36% |
| Yearly with token tax (234) | Rs 800–10,000 | ×2 |
| Mobile bill, top-up, internet (236) | 15% | 15% |
| Bank profit (151) | 20% | 40% |
| Dividend (150) | 15% | 30% |
| Rent paid to an individual (155) | slabs, 0–25% | see page |
| Foreign freelance income (154A) | 0.25% / 1% | 0.25% / 1% |
Pages: Cash withdrawal (231AB) · Property 236K / 236C · Vehicle tax · Mobile and internet · Bank profit and dividends · Rent (155)
Source
Income Tax Ordinance 2001, Chapter XII and First Schedule Parts III and IV; Tenth Schedule
- FBR Withholding Tax Rate Card, tax year 2027 (updated up to 30 June 2026, Finance Act 2026) · last checked 4 November 2026
- FBR Withholding Tax Rate Card, tax year 2026 (updated up to 30 June 2025, Finance Act 2025) · last checked 4 November 2026
- Income Tax Ordinance 2001, FBR consolidated text amended up to 20.02.2026 · last checked 4 November 2026
Questions people ask
What is withholding tax?
Income tax taken at the time of a payment or transaction: the bank, registry office, excise office or phone company collects it for FBR on your behalf.
Do I get it back?
Most advance taxes are "adjustable": they count toward your total tax when you file, and any excess can be claimed as a refund. Some are "final" (such as 154A) or "minimum" taxes.
Why do non-filers pay more?
The Tenth Schedule doubles most withholding rates for people not on the Active Taxpayers List (three times on cars, separate higher rates on property). Salary, phone and export receipts are excluded.
Want a tax consultant to check your case?
Filing a return, becoming a filer, a notice from FBR, or a property or freelance question. Send a short request; asking is free and you decide whether to go ahead.