Withholding Tax Regime(Rates Card)

Guidelines for the Taxpayers, Tax Collectors & Withholding Agents (Updated Upto 30th June, 2015)
Section Provision of the Section Tax Rate Who will From whom When Time of deposit
deduct /
collect
/ agent
148 Tax to be collected from every importer of Collector of Importer of At the same On the day the tax is collected.
Imports goods on the value of goods. Customs goods time and Rule 43(a)
manner as
1 (i) Industrial undertaking importing the custom
remeltable steel (PCT Heading duty is
72.04) and directly reduced iron for payable in
its own use; respect of the
goods
(ii) Persons importing potassic of imported
Economic Coordination Committee of
the Cabinet’s decision No. ECC-
155/12/2004 dated the 9th December,
2004

(iii) Persons importing Urea;

(iv) Manufactures covered under

Notification No. S.R.O 1125(I)/2011
dated the 31st December, 2011 and
importing items covered under S.R.O
1125(I)/2011 dated 31st December,
2011.

(v) Persons importing Gold; and

(vi) Persons importing Cotton

(vii) Designated buyers of LNG on

behalf of Govt of Pakistan to
import LNG

1
Section Provision of the Section Tax Rate Who will From whom When Time of deposit
deduct /
collect
/ agent

Filer: 1% of the import value

increased by Custom –duty,
sales tax and federal excise
duty.

Non-filer: 1.5% of the import value as

increased by customs-duty,
sales tax and federal excise
duty.

2. Persons Importing Pulses

Filer: 2% of the import value as
increased by Custom-duty,
sales tax and federal excise
duty

Non-filer: 3% of the import value as

increased by custom-duty,
sales tax and federal excise
duty.
3. Commercial importers covered under
Notification No. S.R.O 1125(I)/2011
dated the 31st December, 2011 and
importing items covered under S.R.O
1125(I)/2011 dated the 31st December,
2011
Filer: 3% of the import value as
increased by custom-duty
sales tax and federal excise
duty.

Non-filer 4.5% of the import value as

increased by custom-duty ,
sales tax and federal excise
duty

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Section Provision of the Section Tax Rate Who will From whom When Time of deposit
deduct /
collect
/ agent
4. Ship breakers on import of ship

Filer: 4.5%
Non-filer: 6.5%

5. Industrial undertakings not covered

under S.Nos 1 to 4

Filer: 5.5%
Non-filer 8%
6. Companies not covered under S.
Nos 1 to 5
Filer: 5.5%
Non-filer 8%
7. Persons not covered Under S.Nos
1 to 6
Filer: 6%
Non-filer 9%

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Section Provision of the Section Tax Rate Who will From whom When Time of deposit
deduct /
collect
/ agent
149 Tax Every Employer Paying Salary to an Employer / Employee / At the time the In case of Federal / provincial
on Salary employee shall deduct tax from the amount Person Payee salary is Government on the day the
Income paid responsible for actually paid tax is deducted. Rule 43(a).
paying salary In other than Federal /
Provincial Government cases,
1. Where the taxable income does not 0% within 7 days from the end of
exceed Rs, 400,000 each week ending on every
Sunday. Rule 43(b)
2. Where the taxable income exceeds 2% of the amount exceeding
Rs, 400,000 but does not exceed Rs, 400,000
Rs, 500,000

3. Where the taxable income exceeds Rs, 2,000+5% of the amount

Rs, 500,000 but does not exceed exceeding Rs, 500,000
Rs, 750,000

4. Where the taxable income exceeds Rs, 14,500+10% of the

Rs, 750,000 but does not exceed amount exceeding Rs,
Rs, 1,400,000 750,000

5. Where the taxable income exceeds Rs, 79,500+12.5% of the

Rs, 1,400,000 but does not exceed amount exceeding Rs,
Rs, 1,500,000 1,400,000

6. Where the taxable income exceeds Rs, 92,000+15% of the

Rs, 1,500,000 but does not exceed amount exceeding Rs,
Rs, 1,800,000 1,500,000

7. Where the taxable income exceeds Rs, 137,000+17.5% of the

Rs, 1,800,000 but does not exceed amount exceeding Rs,
Rs, 2,500,000 1,800,000

8. Where the taxable income exceeds Rs, 259,500+20% of the

Rs, 2,500,000 but does not exceed amount exceeding Rs,
Rs, 3,000,000 2,500,000

9. Where the taxable income exceeds Rs 359,500+22.5% of the

Rs, 3,000,000 but does not exceed amount exceeding Rs,
Rs, 3,500,000 3,000,000

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Section Provision of the Section Tax Rate Who will From whom When Time of deposit
deduct /
collect
/ agent

10. Where the taxable income exceeds Rs, 472,000+25% of the

Rs, 3,500,000 but does not exceed amount exceeding Rs,
Rs, 4,000,000 3,500,000

11. Where the taxable income exceeds Rs, 597,000+27.5% of the

Rs, 4,000,000 but does not exceed amount exceeding Rs,
Rs, 7,000,000 4,000,000

12. Where the taxable income exceeds Rs, 1,422,000+30% of the

Rs, 7,000,000 amount exceeding Rs,
7,000,000

Director Ship fee + Board meeting WHT 20% gross amount paid
150 Tax Shall be deducted on the gross amount Every Person Recipients of At the time the In case of Federal / provincial
Dividend of dividend paid. Companies dividend dividend is Government on the day the
Income Filer: 12.5% actually paid tax is deducted. Rule 43(a).
In other than Federal /
Non-filer: 17.5% Provincial Government cases,
within 7 days from the end of
Collective investment, REIT Scheme or Stock Money each week ending on every
mutual funds. Fund market, Sunday. Rule 43(b)
Income
Fund, or
,REIT
scheme.
Individu 10% 10%
al
Compa 10% 25%
ny
AOP 10% 10%

Purchaser of Wapda privatized power 7.5%

project , company setup for power
generation or company supplying coal
exclusively to power generation projects

Provided :in case of stock fund if dividend

12.5%
receipts of fund are less than capital gains

5
Section Provision of the Section Tax Rate Who will From whom When Time of deposit
deduct /
collect
/ agent
151 A person paying profit / yield has to deduct Every Person Resident At the time the In case of Federal / provincial
Profit on tax from the gross amount of yield / profit. Making recipient of yield (profit Government on the day the
debt Payment yield (Profit on on debt) is tax is deducted. Rule 43(a).
debt) credited to the In other than Federal /
151(1)(a) Yield or profit (profit on debt) on account, account of the Provincial Government cases,
deposit or a certificate under the National recipient or is within 7 days from the end of
saving schemes or Post office savings actually paid, each week ending on every
account. whichever is Sunday. Rule 43(b)
earlier.

Filer 10% of the gross yield paid

Non Filer Upto Rs, 5 Lac 10% of the gross yield paid

Other Non-filers 17.5% of the gross yield

paid

151(1)(b) Profit on debt paid by Banking company or Banking Resident At the time In case of Federal / provincial
financial institution on account or deposit Company or recipient of the profit on Government on the day the
maintained. Financial Profit on debt debt is tax is deducted. Rule 43(a).
Institution on an account credited to the In other than Federal /
Filer 10% of the gross yield paid or deposit account of the Provincial Government cases,
recipient or is within 7 days from the end of
Non Filer Upto Rs, 5 Lac 10% of the gross yield paid actually paid, each week ending on every
whichever is Sunday. Rule 43(b)
Other Non-filers 17.5% of the gross yield earlier.
paid
151(1)( c) Profit on securities , other than those Federal / Resident At the time In the case of Government as
mentioned in s. 151(1)(a), issued by federal Provincial recipient of the profit on Withholding Agent on the day
/ provincial government or a local Govt/ Local profit on any debt is of deduction Rule 43(a)
government authority security (profit credited to the In other than Federal /
on debt) account of the Provincial Government cases,
Filer 10% of the gross yield paid recipient or is within 7 days from the end of
actually paid, each week ending on every
Non Filer Upto Rs, 5 Lac 10% of the gross yield paid whichever is Sunday. Rule 43(b)
earlier.
Other Non-filer 17.5% of the gross yield
paid

6
Section Provision of the Section Tax Rate Who will From whom When Time of deposit
deduct /
collect
/ agent
Profit on bonds , certificates, debentures, Banking Resident At the time In case of Federal / provincial
151(1)(d) securities or instruments of any kind (other company, a recipient of the profit on Government on the day the
than loan agreements between borrowers financial Profit on debt debt is tax is deducted. Rule 43(a).
and banking companies or development institution, a credited to the In other than Federal /
financial institutions) company or account of the Provincial Government cases,
finance society recipient or is within 7 days from the end of
actually paid, each week ending on every
Filer 10% of the gross yield paid whichever is Sunday. Rule 43(b)
earlier.
Non Filer upto Rs, 5 Lac 10% of the gross yield paid

Other Non-filers 17.5% of the gross yield

paid
152 Every person shall deduct tax while making Every person Non Resident At the time the In case of Federal / provincial
Payments payments to non-resident person royalty or fee Government on the day the
to non- for technical tax is deducted. Rule 43(a).
residents services is In other than Federal /
Royalties or fee for technical services to 15% of the gross amount or actually paid Provincial Government cases,
152(1) non-residents other than their PEs in reduced rate under within 7 days from the end of
Pakistan Double Taxation each week ending on every
Agreement Sunday. Rule 43(b)

Every person Non-Resident At the time the In case of Federal / provincial

152(1A) A non-resident person on the execution of; Person amount is Government on the day the
a) Contract or sub-contract under a actually paid tax is deducted. Rule 43(a).
construction, assembly or installation 6% In other than Federal /
project in Pakistan including a contract Provincial Government cases,
for the supply of supervisory activities within 7 days from the end of
relating to such project. each week ending on every
Sunday. Rule 43(b)
b) Any other contract for construction or 6%
services rendered relating there to.
c) Contract for advertisement services 6%
rendered by TV Satellite Channels.
No deduction in respect of payments to
foreign news agencies syndicate
services and non-resident contributors
who have no PE in Pakistan[clause
(41B)Part-IV]

7
Section Provision of the Section Tax Rate Who will From whom When Time of deposit
deduct /
collect
/ agent
152(1AA) Any payment of insurance premium or re- 5% of gross amount Every Person Non-Resident At the time the In case of Federal / provincial
insurance to a non-resident person Person amount is Government on the day the
actually paid tax is deducted. Rule 43(a).
Not applicable in the case of payment to P.E In other than Federal /
of non-resident persons, Section 152(2AA) Provincial Government cases,
within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
152(1AAA) Payment to non-resident media person 10% Every Person In case of Federal / provincial
relaying from outside Pakistan, for Government on the day the
advertisement services provided. tax is deducted. Rule 43(a).
In other than Federal /
Provincial Government cases,
within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
152(2) Payment for profit on debt to a non-resident 10% of gross amount paid Every Person Non-resident At the time the In case of Federal / provincial
having no permanent establishment in [clause (5A) Part-II 2nd Person amount is Government on the day the
Pakistan schedule. actually paid tax is deducted. Rule 43(a).
In other than Federal /
Provincial Government cases,
within 7 days from the end of
each week ending on every
Any other payment to non-resident, not 20% of the gross amount or Sunday. Rule 43(b)
otherwise specified. reduced rate under
Double Taxation
Agreement if applicable.

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Section Provision of the Section Tax Rate Who will From whom When Time of deposit
deduct /
collect
/ agent
152(2A) Every Prescribed person making payment to Every Non-Resident At the time In case of Federal / provincial
a Permanent Establishment of Non- Prescribed amount is Government on the day the
Resident. For: person paid tax is deducted. Rule 43(a).
In other than Federal /
(a) Sale of goods Provincial Government cases,
within 7 days from the end of
(i) in case of a company : each week ending on every
Filer: 4% Sunday. Rule 43(b)

Non-filer: 6%

(ii) Other than company cases:

Filer: 4.5%

Non-filer: 6.5%

(b) Rendering /providing of services.

in the case of Transport service. 2%

(i) in case of a company :

Filer: 8%

Non-filer 12%

(ii) Other than company cases:

Filer: 10%

Non-filer 15%

(c) Execution of a contract other than a

contract for sale of goods or providing/
rendering of services.
(i) In case of sports persons 10%

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Section Provision of the Section Tax Rate Who will From whom When Time of deposit
deduct /
collect
/ agent
(i) in case of a company :
Filer: 7%

Non-filer 10%

(ii) Other than company cases:

Filer: 7.5%

Non-filer 10%

153 Payment in full or in part including by way of Every Resident At the time In case of Federal / provincial
Payment advance to a resident person : Prescribed Person; the amount is Government on the day the
for goods Person actually paid tax is deducted. Rule 43(a).
& services For sale of rice, cotton, seed, edible oil. 1.5% Resident In other than Federal /
Person; and Provincial Government cases,
For sale of any other goods Permanent within 7 days from the end of
153(1)(a) Establishment each week ending on every
(i)In the case of companies in Pakistan of a Sunday. Rule 43(b)
Non-Resident At the time the
Filer 4% amount is
actually paid
Non Filer 6%

(ii)In the case of other than companies

Taxpayers
Filer 4.5%

Non-filer 6.5%

(iii)Electronic & Print Medial for advertising

services

Filer 1%

Non -filer 12%

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Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
153(1)(b) Transport services 2% Prescribed Resident At the time In case of Federal / provincial
Person Person; the amount is Government on the day the
All others actually paid tax is deducted. Rule 43(a).
(i)In the case of Companies Resident In other than Federal /
Person; and Provincial Government cases,
Filers 8% Permanent within 7 days from the end of
Establishment each week ending on every
Non-filers 12% in Pakistan of a Sunday. Rule 43(b)
Non-Resident
(ii)In all other than Company Taxpayers

Filers 10%

Non-filers 15%

153(1)(c)
i) In case of sport person 10%

ii) In the case of Companies :

Filers 7%

Non-filers 10%

iii) In the case of other than companies

Taxpayers
Filers 7.5%

Non-filers 10%

153(2) Every Exporter or Export House shall deduct 1% Exporter/Expor Any service At the time of In case of Federal / provincial
Tax on payments in respect of services of t House provider making the Government on the day the
stitching, dying, printing etc. payment. tax is deducted. Rule 43(a).
received/provided. In other than Federal /
Division IV (Para-3) of Part-III of 1st Provincial Government cases,
Schedule within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)

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Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
154 Tax to be deducted on the value of export Authorized Exporter of At the time of In case of Federal / provincial
Exports proceeds at the time of export dealer/Banking goods; and realization of Government on the day the
Company Indenting the export tax is deducted. Rule 43(a).
commission proceeds or In other than Federal /
agent indenting Provincial Government cases,
On realization of proceeds on account of 1% commission within 7 days from the end of
154(1) export of goods each week ending on every
[ exemption to cooking oil or vegetable ghee Sunday. Rule 43(b)
exported to Afghanistan if tax u/s 148 is
paid]

154(2) On realization of proceeds on account of Authorized Non export At the time of In case of Federal / provincial
commission to; dealer/Banking indenting realization of Government on the day the
Company agent , export the export tax is deducted. Rule 43(a).
I. Non-export indenting agent 5% indenting proceeds or In other than Federal /
agent / export indenting Provincial Government cases,
II. Export indenting agent / export buying 5% buying house commission within 7 days from the end of
house each week ending on every
Sunday. Rule 43(b))

154(3) On realization of proceeds on account of 1% Authorized Every Person At the time of In case of Federal / provincial
sale of goods to an exporter under inland dealer/Banking realization of Government on the day the
back to back LC or any other arrangement Company the sales tax is deducted. Rule 43(a).
as may be prescribed by FBR proceeds or In other than Federal /
realizing the Provincial Government cases,
payment within 7 days from the end of
made through each week ending on every
crossed Sunday. Rule 43(b)
cheque

12
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
154(3A) Exports of goods located in EPZ 1% EPZ Authority Industrial At the time of In case of Federal / provincial
undertaking export of Government on the day the
located in the goods. tax is deducted. Rule 43(a).
Export In other than Federal /
Processing Provincial Government cases,
Zone within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
154(3B) Payment to indirect exporters as defined in 1% Direct Indirect At the time of In case of Federal / provincial
DTRE( Duty & Tax Remission for exporters) exporters / exporters payment Government on the day the
rules, 2001 export house (defined under against a firm tax is deducted. Rule 43(a).
registered sub-chapter 7 contract In other than Federal /
under DTRE of the chapter Provincial Government cases,
rules, 2001. XII of the within 7 days from the end of
Custom Rules each week ending on every
, 2001) Sunday. Rule 43(b)
154(3C) Clearance of goods exported 1% Collector of Exporter of At the time of In case of Federal / provincial
custom goods export of Government on the day the
goods tax is deducted. Rule 43(a).
In other than Federal /
Provincial Government cases,
within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
155 Any payment made on account of rent of Every Recipient of At the time the In case of Federal / provincial
Income immovable property Prescribed rent of rent is actually Government on the day the
from Persons immovable paid tax is deducted. Rule 43(a).
Property property In other than Federal /
(A) In case of individual or AOP Provincial Government cases,
within 7 days from the end of
i) Amount not exceeding 150,000 NIL each week ending on every
Sunday. Rule 43(b)

ii) 150,000 but does not exceed 10% of amount exceeding

10,00000 150,000

iii) Exceeding 10,00,000 Rs, 85000+ 15% on the

amount exceeding 10,00000

B) in case of company 15% on the amount of rent

paid

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Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
156 Payments made on account of winning of Every person Recipient of At the time the In case of Federal / provincial
Prizes and prize on prize bond , Cross word, raffle, prize or prize or Government on the day the
winnings lottery & quiz winnings winnings are tax is deducted. Rule 43(a).
actually paid In other than Federal /
(I) Payments made for prize on quiz Provincial Government cases,
bond and cross word 15% within 7 days from the end of
each week ending on every
(II) Payments on winning from a raffle, 20% Sunday. Rule 43(b)
lottery, prize on winning a quiz,
prize, offered by companies for
promotion of sale crossword
puzzles

156 A Payment to petrol pump operator on account Every person Petrol pump At the time the In case of Federal / provincial
Petroleum of sale of petroleum products operators commission is Government on the day the
Products actually paid tax is deducted. Rule 43(a).
Filers 12% In other than Federal /
Provincial Government cases,
Non-filers 15% within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
156B i) Withdrawal before retirement age As specified in sub section Pension fund Individuals At the time of In case of Federal / provincial
Withdrawa (6) of section 12 i.e average manager maintaining withdrawal Government on the day the
l of rate of tax for the last 3 pension tax is deducted. Rule 43(a).
balance ii) Withdrawal if in excess of 25% of preceding years or rate accounts with In other than Federal /
under accumulated balance at or after the applicable for the year an approved Provincial Government cases,
pension retirement age whichever is lower. pension fund within 7 days from the end of
fund each week ending on every
Sunday. Rule 43(b)

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Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent

231A Payment of cash withdrawal exceeding Rs, Every Banking Persons At the time the In case of Federal / provincial
Cash 50,000/- in a day Company withdrawing cash is Government on the day the
Withdrawa cash, withdrawn tax is deducted. Rule 43(a).
l from a Filers 0.3% In other than Federal /
Bank Provincial Government cases,
Non-filers 0.6% within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)

231AA 1. Sale against cash of any instrument Every banking Persons to At the time of In case of Federal / provincial
Advance including demand draft, payment order, company non whom sale of sale of Government on the day the
tax on CDR, STDR, RTC, any other instrument banking any instrument instrument tax is deducted. Rule 43(a).
transaction of bearer nature or on receipt of cash on financial is made In other than Federal /
in bank cancellation of any of these instruments institution , against cash Provincial Government cases,
exchange payment within 7 days from the end of
company or each week ending on every
any authorized Sunday. Rule 43(b)
Filers 0.3% dealer of
foreign
Non-filers 0.6% exchange

15
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
231AA 2. Transfer of any sum against cash Every banking A Persons At the time of In case of Federal / provincial
through online transfer, telegraphic company non transferring transfer of any Government on the day the
transfer mail transfer or any other mode banking any sum sum tax is deducted. Rule 43(a).
of electronic transfer financial In other than Federal /
institution , Provincial Government cases,
Filers 0.3% exchange within 7 days from the end of
company or each week ending on every
Non-filers 0.6% any authorized Sunday. Rule 43(b)
dealer of
foreign
exchange

231B Filer Non-Filer Motor vehicle Persons At the time of In case of Federal / provincial
Advance registration registering new registration of Government on the day the
Upto 850CC Rs, 10000 Rs, 10000
Tax on authority locally new motor tax is deducted. Rule 43(a).
Private 851cc to 1000cc Rs, 20,000 Rs, 25,000 manufactured vehicle In other than Federal /
motor motor vehicle Provincial Government cases,
1001cc to 1300cc Rs, 30,000 Rs, 40,000
vehicles within 7 days from the end of
1301c to 1600cc Rs, 50,000 Rs, 10,0000 each week ending on every
Sunday. Rule 43(b)
1601cc to 1800cc Rs, 75,000 Rs,150,000

1801cc to 2000cc Rs, 10,0000 Rs, 20,0000

2001cc to 2500cc Rs, 150,000 Rs, 300,000

2501cc to 3000cc Rs, 200,000 Rs, 400,000

Above 3000cc Rs, 250,000 Rs, 450,000

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Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
2) the rate of tax under sub-section (2) of
section 231B shall be as follows-
Filer Non-Filer
Upto 850CC 0 Rs, 5000
851cc to 1000cc 5,000 15,000
1001cc to 1300cc 7,500 25,000
1301c to 1600cc 12,500 65,000
1601cc to 1800cc 18,750 100,000
1801cc to 2000cc 25,000 135,000
2001cc to 2500cc 37,500 200,000
2501cc to 3000cc 50,000 270,000
Above 3000cc 62,500 30,0000

233 Brokerage and commission income Federal Recipient of At the time the In case of Federal / provincial
Brokerage (including non-resident agents) Government, brokerage or brokerage or Government on the day the
& Provincial commission commission is tax is deducted. Rule 43(a).
Commissi Government, actually paid; In other than Federal /
on Local authority, Provincial Government cases,
Company AOP within 7 days from the end of
I. In case of advertising agents 10% constituted by each week ending on every
or under any Sunday. Rule 43(b)
II. Other Cases law.
Filer 12%

Non-Filer 15%

17
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent

233A Members of At the time of In case of Federal / provincial

Collection stock exchange making or Government on the day the
of tax by receiving tax is deducted. Rule 43(a).
stock payment In other than Federal /
exchange Provincial Government cases,
On purchase of shares in lieu of the within 7 days from the end of
233(1)(a) commission earned by its Member 0.01% of Purchase value Stock each week ending on every
Exchange Sunday. Rule 43(b)
Registered in
Pakistan

(1)(b) On sale of shares in lieu of the commission 0.01% of sale value

earned by its Member

233AA Advance Tax on margin financing through 10% of Mark-up or interest NCCPL Members of At the time of In case of Federal / provincial
Stock Exchanges registered in Pakistan. Stock Mark-up / Government on the day the
Exchange Interest is tax is deducted. Rule 43(a).
(Margin paid In other than Federal /
Financier & Provincial Government cases,
Lenders) within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)

18
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
234 (i)In the case of goods Transport Vehicles. Person Owner of motor At the time of In case of Federal / provincial
Tax on collecting vehicle collecting Government on the day the
Motor Filer Rs. 2.5 per kg of the laden motor vehicle motor vehicle tax is deducted. Rule 43(a).
Vehicle weight tax tax other in In other than Federal /
installment or Provincial Government cases,
Non files Rs. 4 per kg of the laden lump sum within 7 days from the end of
weight each week ending on every
1(A)Transport vehicle with laden weight of Sunday. Rule 43(b)
8120 Kg or more after a period ten years Rs, 1200 per annum
from the date of first registration
Passenger transport
Rs per seat per annum
(2)In the case of Passenger Transport
Vehicles plying for hire, seating capacity. Filer Non Filer

(a) 4 or more persons but less than 10 50 100

persons.
(b) 10 or more persons but less than 20 100 200
persons.
(c) 20 persons or more. 300 500
(3) Other Private Motor vehicles, including
car, jeep ,van, sport utility vehicle, pick-
up trucks for private use, caravan
automobile , limousine , wagon or any
other automobile used for private
purpose :- For Filer Non-Filer

Upto 1000cc Rs, 800 Rs, 1200

1001cc to 1199cc Rs, 1,500 Rs,4,000
1200cc to 1299cc Rs, 1,750 Rs 5,000
1300cc to 1499cc Rs, 2,500 Rs, 7,500
1500cc to 1599cc Rs, 3,750 Rs, 12,000
1600cc to 1999cc Rs,4,500 Rs, 15,000
2000cc & above Rs, 10,000 Rs, 30,000

19
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
234A On the amount of gas bill of a 4% Person Consumer of At the time of In case of Federal / provincial
CNG Compressed Natural Gas preparing gas gas for realization of Government on the day the
Station consumption compressed gas tax is deducted. Rule 43(a).
bill natural gas consumption In other than Federal /
station charges Provincial Government cases,
within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
235 Commercial and industrial consumer Person Commercial Along with In case of Federal / provincial
Electricity preparing and Industrial payment of Government on the day the
does not exceed Rs. 400. electricity bill consumers of electricity tax is deducted. Rule 43(a).
Rs, 0
electricity consumption In other than Federal /
exceeds Rs. 400 but does not exceed charges Provincial Government cases,
Rs. 80
Rs. 600 within 7 days from the end of
235(4) Exceeds Rs. 600 but does not exceed Rs. 100 each week ending on every
Rs. 800 Sunday. Rule 43(b)
exceeds Rs. 800 but does not exceed Rs. 160
Rs. 1000
exceeds Rs. 1000 but does not exceed Rs. 300
Rs. 1500
exceeds Rs. 1500 but does not exceed Rs. 350
Rs. 3000
exceeds Rs. 3000 but does not exceed Rs. 450
Rs. 4,500
exceeds Rs. 4500 but does not exceed Rs. 500
Rs. 6000
exceeds Rs. 6000 but does not exceed Rs. 650
Rs. 10000
exceeds Rs. 10000 but does not exceed Rs. 1000
Rs. 15000
exceeds Rs. 15000 but does not exceed Rs. 1500
Rs. 20000

exceeds Rs. 20000

(i) at the rate of 10 per
cent for commercial
consumers;
(ii) at the rate of 5 per
cent for industrial
consumers

20
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
235A Domestic consumers Person Domestic Along with In case of Federal / provincial
Electricity preparing consumers payment of Government on the day the
electricity bill electricity tax is deducted. Rule 43(a).
(i) if the amount of monthly bill is 7.5% consumption In other than Federal /
Rs,75,000/- or more charges Provincial Government cases,
within 7 days from the end of
(i)if the amount of monthly bill is less 0% each week ending on every
than Rs, 100,000/- Sunday. Rule 43(b)
235B Tax from Every Steel Melters, Steel Re- Rs, 1 per Unit of Electricity The person Steel Melters, In the manner In case of Federal / provincial
Tax on rollers, Composite Steel Units registered for consumed preparing Re-rollers, electricity Government on the day the
Steel the purpose of Chapter IX of Sales Tax electricity Composite consumption tax is deducted. Rule 43(a).
Melters, Special procedure Rules, 2007. consumption Steel Units. charges or In other than Federal /
Re-rollers bill charged. Provincial Government cases,
etc. within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
236 (a) Telephone subscribers Person Telephone Along with In case of Federal / provincial
Telephone preparing Subscribers payment of Government on the day the
Monthly bill up to Rs, 1000 Nil, telephone / telephone bill tax is deducted. Rule 43(a).
Internet bill or or at the time In other than Federal /
issuing / of issuance of Provincial Government cases,
Bill exceeding 1,000 10% selling or sales of within 7 days from the end of
prepared card prepared each week ending on every
for mobile cards Sunday. Rule 43(b)
phones /
Internet

(b) in the case of subscriber of internet, 14% of the amount of Bill or Telephone
mobile telephone and pre-paid internet sales price of internet pre- subscriber
or telephone card paid card or prepaid and
telephone card or sale of purchaser of
units through any electronic prepaid
medium or whatever form telephone
cards

21
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
236A Sale Any person making sale by public auction 10% Every person Every At the time of In case of Federal / provincial
by auction / tender of any property or goods shall successful realization of Government on the day the tax
deduct tax bidders sale proceeds is deducted. Rule 43(a).
In other than Federal /
Provincial Government cases,
within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
236B Purchase of domestic air ticket 5% of gross amount of ticket Person Purchaser of At the time of In case of Federal / provincial
Advance preparing air domestic air realization of Government on the day the tax
tax on ticket travel ticket sale proceeds is deducted. Rule 43(a).
purchase In other than Federal /
of Air Provincial Government cases,
Ticket within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
236C Transfer or attesting transfer of 0.5% Every person From seller of At the time of In case of Federal / provincial
Immoveabl Immoveable property. For filers. 1% for non-filers Registering or immoveable Registering or Government on the day the tax
e property attesting property attesting the is deducted. Rule 43(a).
Transfer. transfer In other than Federal /
Provincial Government cases,
within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
236D Every prescribed person shall collect tax on 5% Owner, Any person At the time of In case of Federal / provincial
Advance the total amount of bill paid by a person Manager& holding or payment of Government on the day the tax
Tax on holding or arranging functions operator of the arranging a bill is deducted. Rule 43(a).
Function & Marriage Hall, function In other than Federal /
Gatherings Club, Hotel, Provincial Government cases,
Marquee etc. within 7 days from the end of
each week ending on every
Sunday. Rule 43(b)
236E Any licensing authority shall collect tax while (a) Drama serial Rs, Any licensing Owner / At the time of In case of Federal / provincial
Advance certifying any foreign Tv drama serial or a 100000/= per episode Authority provider/promo Certification Government on the day the tax
Tax on play dubbed in urdu or any regional ter is deducted. Rule 43(a).
Foreign language for seeing and viewing on any (b) Play Rs, 100000/(single In other than Federal /
Produced channel landing right Play) Provincial Government cases,
TV Plays within 7 days from the end of
& Serials each week ending on every
Sunday. Rule 43(b)

22
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
236F PEMRA shall collect tax on issuance of As per various slabs given PEMRA Every Cable At the time of In case of Federal / provincial
Advance license for distribution or renewal of license as per Div XIII of 1st Operator issuance of Government on the day the
Tax on to a license Schedule License tax is deducted. Rule 43(a).
Cable In other than Federal /
Operators Provincial Government cases,
& other within 7 days from the end of
Electronics each week ending on every
Sunday. Rule 43(b)
236G Advance tax has to be collected from 0.1% on Gross Sale Every Distributor, At the Time of In case of Federal / provincial
Advance wholesaler , distributor & dealers at the time Manufacture or Wholesaler sale Government on the day the
Tax on of sales made to them. Commercial and Dealer tax is deducted. Rule 43(a).
sales to importer of In other than Federal /
distributors i) Fertilizers electronics Provincial Government cases,
, dealers & Filer: 0.7% sugar, cement, within 7 days from the end of
wholesaler iron & steel each week ending on every
Non-filer: 1.4% products, Sunday. Rule 43(b)
ii) Other than Fertilizer ferilizers,motor
Filer: 0.1% cycles,
pesticides,
Non-filer: 0.2% Cigarettes
glass, textile,
beverages,
paint or foam
sector
236H Advance tax has to be collected from 0.5% on gross sales Every Every Retailer At the Time of In case of Federal / provincial
Advance retailers at the time of sales made to them Manufacture sale Government on the day the
Tax on ,distributor, tax is deducted. Rule 43(a).
sales to dealer, In other than Federal /
Retailers wholesaler or Provincial Government cases,
Commercial within 7 days from the end of
importer of each week ending on every
electronics,
Sunday. Rule 43(b)
sugar, cement,
iron & steel
products,
motorcycles,
pesticides,
Cigarettes
glass, textile,
beverages,
paint or foam
sector

23
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
236I Every Educational institution has to collect 5% The person The person At the time of In case of Federal / provincial
Collection advance Tax on the amount exceeding Rs, preparing fee depositing / payment of Government on the day the
of 200000 per annum. voucher or paying fee fee tax is deducted. Rule 43(a).
Advance challan In other than Federal /
Tax by Provincial Government cases,
Education within 7 days from the end of
al each week ending on every
Institution Sunday. Rule 43(b)

236J Every Market committee shall collect tax Every Market Every Dealer, At the Time of In case of Federal / provincial
Advance from dealers, commission agents or Arhetis Committee or commission issuance or Government on the day the
Tax on on issuance or renewal of license any commodity Agent and renewal of tax is deducted. Rule 43(a).
dealers, regulatory Arheti. license In other than Federal /
commissio Group or Class A Rs10000 authority Provincial Government cases,
n agents Group or Class B Rs,7,500 within 7 days from the end of
and arhtis Group or Class C Rs,5000 each week ending on every
Any other category Rs,5000 Sunday. Rule 43(b)

236K Advance Tax on purchase of immovable Every person From the At the time of In case of Federal / provincial
property registering or purchaser of Registering or Government on the day the
i) Where value of Immovable property is attesting immovable attesting the tax is deducted. Rule 43(a).
Upto 3 million 0% transfer property transfer In other than Federal /
ii) Where the value immovable property is Provincial Government cases,
more than 3 million within 7 days from the end of
Filer: 1% each week ending on every
Sunday. Rule 43(b)
Non-filer: 2%

24
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
236L Advance Tax on purchase of international Airlines issuing Purchasers of At the time of In case of Federal / provincial
air ticket the air ticket domestic air realization of Government on the day the
travel ticket sale proceeds tax is deducted. Rule 43(a).
(i) First/ Executive class Rs. 16000 per person In other than Federal /
Provincial Government cases,
(ii) Others excluding Economy Rs. 12000 per person within 7 days from the end of
each week ending on every
(iii) Economy Rs.0 Sunday. Rule 43(b)
236M. Bonus shares issued by companies quoted 5% of the shares issued or Every From allottee At the time of within fifteen days from the first
on stock exchange an amount equal to the company of the bonus issuance of day of closure of books
value of the withheld quoted on shares bonus shares
shares based on the first stock
day end price of closure of exchange
books
236N. Bonus shares issued by companies not 5% of the value of the Every From alotee of At the time of within fifteen days from the first
quoted on stock exchange bonus shares on first day company not the bonus issuance of day of closure of books
of closure of books quoted on shares bonus shares
stock
exchange
236P (i) Every Banking Company shall collect 0.3% Every Banking From Non- At the time of In case of Federal / provincial
Advance Advance tax from non-filers on sale of Company filers doing this sale of such Government on the day the
tax on instruments, including demand draft , pay transaction instruments tax is deducted. Rule 43(a).
banking order , special deposit receipt, cash In other than Federal /
transaction deposit receipt, short term deposit Provincial Government cases,
other than receipt, call deposit receipt & rupee within 7 days from the end of
through traveler’s cheque. each week ending on every
cash Sunday. Rule 43(b)
ii) Every Banking Company shall collect 0.3%
advance tax from non filers on transfer of
any sum through cheaque or clearing,
interbank or interbank transfers through
cheaque, online / telegraphic / mail
transfer.
236Q (i) Payments for the right to use Industrial, 10% Every Recipient of At the time of In case of Federal / provincial
Payment Commercial, and scientific , equipment prescribed Rent payment Government on the day the tax
to resident person (As per is deducted. Rule 43(a).
for use of (ii) payments on account of rent of 10% (7) of 153 In other than Federal /
machinery Machinery, Industrial, and Commercial Provincial Government cases,
& and Scientific equipment within 7 days from the end of
equipment each week ending on every
Sunday. Rule 43(b)

25
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
236R Advance Tax be collected on the amount of 5% of the remitted expenses Bank s, The payer of At the time of In case of Federal / provincial
Education education related expenses remitted abroad. Foreign Education remitting the Government on the day the
related Exchange related expenses tax is deducted. Rule 43(a).
expenses Companies or expenses In other than Federal /
remitted any person Provincial Government cases,
aboard responsible for within 7 days from the end of
remitting the each week ending on every
amount Sunday. Rule 43(b)
236S Every Person making payment of dividend in Every Person Recipient of At the time of In case of Federal / provincial
Dividend specie shall collect (deduct) from gross paying specie Specie making Government on the day the
in Specie amount of dividend in specie dividend dividend payment tax is deducted. Rule 43(a).
Filers 12.5% In other than Federal /
Provincial Government cases,
Non Filers 17.5% within 7 days from the end of
each week ending on every
Collective investment, REIT Scheme or Sunday. Rule 43(b)
mutual funds. Stock Money
Fund market
Fund,
Income
Fund, or
, REIT
scheme
or any
other
fund
Indivi 10% 10%
dual
Comp 10% 25%
any
AOP 10% 10%

Purchaser of Wapda privatized power

project , company setup for power 7.5%
generation or company supplying coal
exclusively to power generation projects

Provided :in case of stock fund if dividend 12.5%

receipts of fund are less than capital gains

26
Section Provision of the Section Tax Rate Who will From Whom When Time of Deposit
deduct/colle
ct/agent
236T PMEX shall collect advance tax on;- PMEX Member of At the time of In case of Federal / provincial
Collection PMEX Purchase Government on the day the
of Tax by a) On Purchase of future commodity 0.05% tax is deducted. Rule 43(a).
Pakistan contract. In other than Federal /
Mercantile Provincial Government cases,
Exchange b)On Sale of future commodity contract. 0.05% within 7 days from the end of
Limited each week ending on every
(PMEX)(Mi Sunday. Rule 43(b)
nimum
Tax)

Disclaimer:-
This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the
Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001) shall always prevail in
case of any contradiction. This card shall never be produced as a legal document before any legal Forum.

27