Withholding Income Tax Regime (WHT Rates Card)

Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2022— updated up to June 30, 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Goods falling in Part-I, 2%

1%
12th Sch.
Goods falling in Part-II, 4%
2%
12 th Sch.
Goods falling in Part-II,
12th Sch, Commercial 3.5% 7%
Importer
Goods falling in Part- 11%
5.5%
III, 12th Sch.
Proviso 1(a)
Manufactures falling in Part-II of First
1% 2% Schedule
SRO 1125(1)/2011 of
148 Read with R.1 of
31.12.11
Imports 10th Schedule
Proviso 1 (b) Pharma 8%
4%
Products
Proviso 1(c) CKD Kits 1% 2%
for EVs.
Proviso 2 rates for Rs.140 to
mobile phones PCT Rs.70 to Rs.11,500 Rs. 23,000
8517.1219
Proviso 2 rates for Rs.0 to
mobile phones PCT Rs.10,400
8517.1211 Rs.0 to Rs. 5,200

Disclaimer: -This Withholding Tax Rates Card is just on effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tar Ordinan e, 2001, as amended) shall always
prevail in ease of any contradiction/error herein. This card shalt never he produced as a legal document before any Court of law /legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2022— updated up to June 30,2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Sr. Division-I, Part-I of

Taxable Income Rate of Tax First Schedule
No.
Where taxable income does not Read with R.10(a)
Rs. 0 of 10th Schedule
exceed Rs. 600,000
Where taxable income exceeds 2.5% of the
Rs. 600,000 but does not amount exceeding
exceed Rs. 1,200,000 Rs. 600,000
Rs. 15,000 +
Where taxable income exceeds
12.5% of the
Rs. 1,200,000 but does not
Every person amount exceeding
exceed Rs. 2,400,000
responsible for paying Rs. 1,200,000
149
Salary to an employee Rs. 165,000 + No change
Salaries Where taxable income exceeds
shall deduct tax from 20% of the
Rs. 2,400,000 but does not
the amount paid amount exceeding
exceed Rs. 3,600,000
Rs. 2,400,000
Rs. 405,000 +
Where taxable income exceeds
25% of the
Rs. 3,600,000 but does not
amount exceeding
exceed Rs. 6,000,000
Rs. 3,600,000
Rs. 1,005,000 +
Where taxable income exceeds
32.5% of the
Rs. 6,000,000 but does not
amount exceeding
exceed Rs. 12,000,000
Rs. 6,000,000

DiSelaiMen-This Withholding Tax Rates Card is just an ellOrt to have a ready reference and to facilitate all the Stakeholders of Withholding Tay Regime. The original Statue (Income Tar Ordinance, 2001, as amended)shall always
prevail in ease of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor C.011 be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agent Finance Act,2022 — updated up to June 30 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Rs. 2,955,000 +
Where taxable income exceeds 35% of the
7. amount exceeding
Rs. 12,000,000
Rs. 12,000,000";
Paid by Independent
Power Purchasers
(IPPs) where such 7.5% 15% Division-I, Part-III
dividend is pass through of First Schedule
item Read with R.1 of
mutual funds, Real 10th Schedule
Estate Investment Trust 30%
15%
(REIT) and cases other
than (a), (c) and (d)
150
Dividend Dividend received
by a REIT scheme from 00/0 0%
Special Purpose Vehicle

(c) Dividend received

by others from Special
Purpose Vehicle as 35% 70%
defined under the Real
Estate Investment Trust
Regulations, 2015

Disclainter:-m5 Withholding Tax Rates Card is just an effort so have a reads-reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001 as amended) shall alwags
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act 2022— updated up to June 30 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

(d) A company where

no tax is payable by
such company, due to
exemption of income or
carry forward of 25% 50%
business losses under
Part VIII Chapter III or
claim of tax credits
under Part X of Chapter
III.
Division-IA, Part-
Profit on debt falling III of First Schedule
under clause (a), (b), (c), 15% 30% Read with R.1 of
or (d) of sub-section (1) 10th Schedule
Profit on Company 25% 50%
Debt on
151
Individual,
Sulcuk Division-B3, Part-
Profit on Debt return 12.5% 25%
by SPV III of First
above 1
or a Schedule, Read
Million
company with R.1 of 10th
under Individual,
Schedule
sub- AOP return 10% 20%
section below 1
(1A) Million

Disclaimer: -This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tay Regime. The original Statue (Income Tax Ordinance. 200i, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Costa of law/legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2022— updated up to June 30,2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Division IV of Part
Sub-section (1) 15% No change I of the First
Schedule
7% No change Division II of Part
Sub-section (IA)
III of the First
Sub-section (IAA) 5% No change Schedule, Read
with R.10 (b),(ba),
Sub-section (1AAA) 10% No change (bb) of 10th Sch.
Sub-section (IBA) 20% No change Section 152(1BA)
Division IV of Part
Sub-section (1C) 10% No change I of the First
152 Schedule
Payment to Division II of Part
Non-Residents Sub-section (1D) 10% No change III of the First
Schedule
Division II of Part
Sub-section (1DA) 10% No change HI of the First
Schedule
a. In case
the
sukuk
holder is 25% No change
Sub- a Division LB of Part
section compan III of the First
(1DB) y Schedule

SelaiMen-This Withholding Tar Rates Card is just an effort to have a read,' reference and to facilitate all the Stakeholders of Withholding Tar Regime. The original Statue (Income Tax Ordinance, 2001. as amended) shall always
prevail in case of any contradiction/error herein. This cord shall never be produced as a legal document before any Court of law legal forum nor can be used for any %tannery proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act 2022 — updated up to June 30,2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

b. In case
the sukuk
holder is an
individual
or an
association 12.5% No change
of person, if
the return
on
investment
is more than
one million
(c)case the
sukuk
holder is an
individual
and an
association 10% No change
of person, if
the return
on
investment
is less than
one million
152(2A)(a) Company 4% 8%

DiStlaillier-This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders af Withholding Tax Regime. The Original Statue (Income Tar Ordinance, 2001, as amended)shall always
prevail in case eony contradiction/error herein. This card shall never be produced as a legal document before any Court of law legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2022— updated up to June 30, 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Division II of Part
9% III of the First
Other than Company 4.5%
Schedule, R.1, 10th
Sch.
Rendering or Providing 3% 6%
of certain Services Division II of Part
16% III of the First
152(2A)(b) Company cases 8%
Schedule, R.1, 101h
Other than Company 10% 20% Sch.
cases
10% 20% Division II of Part
Sports Person
III of the First
152(2A)(c) Other than sports 14% Schedule
7%
persons R.1, 10th Sch.
153(1)(a) in case of sale
of rice, cotton seed or 1.5% 3%
edible oils Division III of Part
Section 153
153(1)(a) in case of sale 4% 8% III of the First
Payment for
of goods: Company Schedule Read with
Goods,
153(1)(a) in case of sale R.1 of 10t h
Services, and 4.5% 9%
of goods: Any other Schedule
Contracts
case
153(1)(1)) in case of 3% 6%
certain services.

DiSCiaiMet7-Thi5 Withholding Tax Rates Card is .lust an effort to have a readY reference and to facilitate all the Stakeholders of Withholding Tar Regime. The original Statue (Income Tar Ordinance, 2001, as amended) shall always
Prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2022— updated up to June 30, 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

153(1)(b) for services

other than mentioned 8% 16%
above: Company
153(1)(b) for services
other than mentioned 10% 20%
above: In any other
case
153(1)(b) In respect of
persons making 3%
payments to electronic 1.5%
and print media for
advertising services
153(1)(c) In case of 20%
10%
sportsperson
153(1)(c) Company 6.5% 13%
153(1)(c) Any other 14%
7%
case
153(2) 1% 2%

Sub-section (1) 1% No Change Division IV of Part

III of the First
154 Schedule Read with
Exports Sub-sections (3). (3A), '1% No Change
(3B), and (3C) R.10(c) of le
Schedule
Export proceeds of 0.25% No Change Division IVA of
154A Part III of First
Computer software or

DiSehlinte17-This Withholding Tax Rates Card is just an effort to have a ready reference and m facilitate all the Stakeholders of With Tax Regime. The original Rata (Income Tar Ordinance, 2001, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2022 — updated up to June 30, 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Export of IT services or IT Schedule, Read

Services Enabled services by with R.1 of 10th
persons registered with Schedule
Pakistan
Software Export Board
1% No Change
Any othcr case
Sr.
Gross amount of rent Rate of tax
No.
Where the gross amount
of rent does not exceed Nil
Rs.300,000
Where the gross amount 5 per cent of the
of rent exceeds gross amount
Rs.300,000 but does not exceeding 100% Division V of Part
155 Individuals and AOP exceed Rs.600,000 Rs.300,000. increase M of First Schedule
Rent of Where the gross amount Rs.15,000 plus 10 Read with R.1 of
Immovable of rent exceeds per cent of the gross 10th Schedule
Property Rs.600,000 but does not amount exceeding
exceed Rs.2,000,000 Rs.600,000
Rs.155,000 plus 25
Where the gross amount
per cent of the gross
of rent exceed
amount exceeding
Rs.2,000,000.
Rs.2,000,000
Company 15% 30%

DiSCiaMCC-This N'ithludding 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 Ordinan e, 2001. as amended)shall always
prevail in ease of any contradiction/error herein. This card shall never be produced as a legal document before any Court of Ian / legal forum nor can be used for any statutes,. proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2022— updated up to June 30, 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Prize bond or cross- 15% 30% Division VI of Part

156 word puzzle III First Schedule,
Prizes and raffle, lottery, quiz, read with R.I of
Winnings prize on sale promotion 20% 40% 10th Schedule
by a company
Division VIA of
156A Part III of First
Sale of 12% 24% Schedule, Read
Petroleum with R.1 of 10th
Products Schedule
Sr Engine Capacity ATL Non-ATL
Upto 850 cc Rs.10,000 Rs.30,000
851cc to 1000cc Rs.20,000 Rs.60,000
1001cc to 1300cc Rs.25,000 Rs.75,000
Division VII of Part
231B 1301cc to 1600cc Rs.50,000 Rs.150,000 Increased
Sub-section 231B(1) & IV of First Schedule
Motor by
23IB(3) 1601cc to 1800cc Rs.150,000 Rs.450,000 Read with R.1 of
Vehicles 200%
10th Schedule
180ice to 2000cc Rs.200,000 Rs.600,000
2001cc to 2500ce Rs.300,000 Rs .900,000
2501cc to 3000cc Rs.400,000 Rs.1,200,000
Above 3000cc Rs.500,000 Rs.1,500,000

DiSChliMen—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. as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Goan of law / legal forum nor can be used for any stratum). proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers. Tax Collectors & Withholding Tax Agents - as per Finance Act, 2022 — updated up to June 30,2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Provided that in cases where engine capacity is not

applicable and the value of vehicle is Rupees five million or
more, the rate of tax collectible shall be 3% of the import
value as increased by customs duty, sales tax and federal
excise duty in case of imported vehicles or invoice value in
case of locally manufactured assembled vehicles.

Sr. Engine Capacity ATL Non-ATL

I. Upto 850 cc Nil Nil
851cc to 1000cc Rs.5,000 Rs.I5,000
1001cc to 1300cc Rs.7,500 Rs.22,500
1301cc to 1600cc Rs.12,500 Rs. 37,500
1601cc to 1800cc Rs.18,750 Rs. 56,250 Increased
Sub-section 231B(2) 1801cc to 2000cc Rs.25,000 Rs. 75,000 by
200%
2001cc to 2500cc Rs.37,500 Rs. 112,500
2501cc to 3000cc Rs.50,000 Rs. 150,000
Above 3000cc Rs.62,500 Rs187,500
Provided that where the engine capacity is not
applicable and value of vehicle is Rupees Five million or
more; the rate of tax collectible shall be Rupees twenty
thousand;

DiSerialMen-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, as amended sisal! always
prevail in ease of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act 2022— updated up to June 30 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Provided further that the rate of tax to be collected

under this clause shall ye reduced by ten percent each year
from the date of first registration in Pakistan.

Sr. Engine Capacity ATL Non-ATL

Increased
I. Upto 1,000 cc Rs. 100,000 Rs. 300,000 by
Sub-section 2318(2A) 200%
2. 1,001cc to 2,000cc Rs. 200,000 Rs. 600,000
. 2,001cc and above Rs. 400,000 Rs. 1,200,000

Advertising Agents 10% 20%

Division II of Part
233 Brokerage Life Insurance Agents IV of the l'
receiving less than 8% 16%
and Schedule Read with
Commission Rs.0.5 M per annum R.1 of 10th
Persons not covered in 24% Schedule
12%
(1) and (2) above
234 Goods transport Division III of Part
Rs.2.50 per Kg of laden weight No Change
Tax on Motor vehicles IV of First Schedule
Vehicles Vehicles above 8,120 Read with R.10(ha)
Rs.1,200 per annum No Change
kg of laden weight of 10th Schedule

Disclaimer-a& Withholding Tax Rates Card is just an effort to have a reads' reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001, as amended.) shalt always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law/legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2022— updated up to June 30, 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Rate per seat per annum As per Sub Rule

(ha) of Tenth
Sr. Capacity Schedule, tax
Non-Mr collected under
Air Conditioned
Conditioned section 234 during
4 or more the period starting
persons but from the date of
Passenger Transport 200 375 commencement of
less than 10
Vehicle per seat persons Tax Laws (Second
10 or more Amendment)
persons but Ordinance, 2022
500 750 and ending on the
less than 20
persons 30th day of June
2023 in respect of
20 persons
1000 1500 goods transport and
or more
passenger transport

Disclaimer: -This Withholding Tax Rates Card is just an effort N have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 200I, as amended)shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal dUCIMIent before any Court of Ian. / legal forum nor can be nsed for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act 2022 — updated up to June 30 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Sr. Engine ATL Non- ATL vehicle shall not be

Capacity increased by
Upto Rs.800 Rs.1,600 hundred percent.
1000cc

1001cc- Rs.1,500 Rs.3,000

1199cc

1200cc- Rs.1,750 Rs.3,500

1299cc

1300cc- Rs.2,500 Rs.5,000

Motor vehicles per 1499cc
engine capacity
1500cc- Rs.3,750 Rs.7,500
1599cc

1600cc- Rs.4,500 Rs.9,000

1999cc

2000cc & Rs.10,000 Rs.20,000

above

In case of lump sum:

DISCiainber—This Withholding Tax Rates Cord is just an effort to have a reacdy reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinan e, 2004 as amended) shall always
prevail in case of any contradiction/error herein. This cord shall never be produced as a legal document before any Court of law / legal forum nor can be used for any midterm), proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors it Withholdin2 Tax A ents - as per Finance Act 2022— updated up to June 30 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Sr. Engine ATL Non- ATL

Capacity
Upto 1000cc Rs.10,000 Rs. 20,000

1001-1199cc Rs.18,000 Rs. 36,000

1200-1299cc Rs.20,000 Rs. 40,000

1300-1499cc Rs.30,000 Rs. 60,000

1500-1599cc Rs.45,000 Rs. 90,000

1600-1999cc Rs.60,000 Rs. 120,000

2000cc & Rs.120,000 Rs.240,000

above

Disclaimer: —This Withholding Tax Rotes Curd is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tay Regime. The original Statue (Income Tay Ordinan e. 2001, as amended) shall almuys
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forunt nor can be used for any StannOty proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Withholdinu Tax Agents - as per Finance Act 2022— updated up to June 30 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

No
Sr. Gross Amount of Bill Tax
Upto Rs. 500 Rs. 0 Chang
Exceeds Rs. 500 but does not Rs. 10% of amount e
exceed Rs. 20,000
Sub-Section (1) No
Exceeds Rs. 20,000 Rs. 1950 plus 12% of the
amount exceeding Rs. Chang
Commercial &
20,000 for commercial
Industrial Consumers e
consumers. Rs. 1950 plus Division
5% of amount exceeding 11/ of
No
Rs. 20,000 for industrial
Chang Part-117 of
consumers the First
235 e
The tax Schedule
Electricity Read with
Consumption is Rule.
applica 10(i) of
10th
Sub-Section (1) The rate of tax to be collected on domestic electricity consumption shall ble Schedule
be: only on
Non ATL Domestic (i) zero percent the amount of monthly bill is less than Rs. 25,000; and (ii)
Consumers 7.5% if the amount of monthly bill is Rs. 25,000 or more Non
ATL
domest
ic

Madmen-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 Tar Ordinance, 2001. as amended) shall always
prevail in rase of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
rs & Withholdin2 Tax A ents - as per Finance Act 2022 — updated up to June 30, 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

consum
ers

In the case of a
telephone subscriber
(other than mobile
phone subscriber) 10% of the exceeding amount of bill No Change
Division V Part IV
where the amount of of the First
236
monthly bill exceeds Schedule Read with
Telephone
Rs.1000 Rule.10(1) of 10th
and Internet
In the case of subscriber Schedule
of internet, mobile 15% of the amount of bill or sales price of intemet pre-paid
telephone and pre-paid card or prepaid telephone card or sale of units through any No Change
intemet or telephone electronic medium or whatever form
card
Any property or good Division VIII of
236A other than immoveable 10% of gross sale price 20% Part IV of the First
Sale by Public property Schedule Read with
Auction 10% R.1 of 10th
Immovable property 5% of gross sale price Schedule
-
Division X of Part
236C 4% IV of the First
2% of gross amount of consideration received Schedule R.1, 10th
Transfer of Immovable Property
Sch.

DiSelailneT:-This Withholding Tax Rates Card isfirst an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tar Regime. The original Statue Ilmunne Tar Ordinance, 2001. as amended) shalt always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2022 — updated up to June 30, 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Foreign Produced TV Increased

236CA Rs. 1,000,000 per Episode
Drama Serial or Play
Advance Tax by 100% Division XA of Part
Foreign Produced TV
on Foreign TV Rs. 3,000,000 IV of the l'
Play Single Episode
Serials & Schedule
Advertisement Starring
Advertisement Rs. 500,000 per second
Foreign actor
If the recipient of
236G
Fertilizer supplies is
Advance Tax 0.7% Division XIV of
listed on ATL of Both 0.25%
on sales to Part IV of the First
Sales Tax and Income
distributor, Schedule Read with
Tax
dealer & R.1, 10th Sch.
Other than Fertilizer 0.2%
wholesaler 0.1%
supplies' recipient
Division XV of Part
IV of the First
236H 1% Schedule Read with
0.5%
Advance Tax on sales to Retailers R.1 of 10th
Schedule
Division XVIII of
236K Part IV of the First
Advance Tax on purchase of 2% 70/0 Schedule Read with
immovable property R.1 of le
Schedule
Division XXIII of
236Y I% 2% Part IV of the First
Schedule Read with
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, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law /legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act 2022— updated up to June 30 2022

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Advance tax on amount remitted R.10(t) of 10th

abroad through credit, debit or Schedule
prepaid cards

Disclaimer:-Thfr 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, as amended) shall always
prevail in case of any contradiction/error herein. This cant shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.