GIZ PAKISTAN

WITHHOLDING TAX RATES CARD 2023-24

(Effective 01.07.2023 - 30.06.2024)

OTHER WITHHOLDING TAX RATES

RATE OF TAX
Sr # CATEGORIES COMPANY OTHER THAN COMPANY
FILER NON-FILER FILER NON-FILER

1 SUPPLY OF GOODS 5% 10% 5.5% 11%

2 RENDERING OF SERVICES 9% 18% 11% 22%

**3 RENDERING OF SERVICES - REFER TO BELOW MENTIONED SERVICES 4% 8% 4% 8%

4 EXECUTION OF CONTRACTS 7.5% 15% 8% 16%

5 ADVERTISING SERVICES TO ELECTRONIC MEDIA 1.5% 3% 1.5% 3%

6 TRANSPORT SERVICE 4% 8% 4% 8%

7 COMMISSION OTHER CASES 12% 24% 12% 24%

8 COMMISSION TO ADVERTISING AGENT 10% 20% 10% 20%

WITHHOLDING RATES FOR SPECIFIED SECTORS

RATE OF
Sr # CATEGORIES CONDITION
TAX
Subject to the condition that they appear in ATL of
Income Tax and Sales Tax.
Provided that the benefit under this clause
DISTRIBUTORS, DEALERS, SUB-DEALERS, WHOLESALERS AND RETAILERS OF
shall only be available to those Tier-1 retailers as
1 FAST MOVING CONSUMER GOODS, FERTILIZER, ELECTRONICS EXCLUDING 0.25%
defined under Sales Tax Act, 1990 who are
MOBILE PHONES, SUGAR, CEMENT,STEEL, AND EDIBLE OIL (Clause 24C u/s 153a)
integrated and configured with Board or its
computerized system for real time reporting of
sales or receipts

Further Classification

**3 RENDERING OF SERVICES - REFER TO BELOW MENTIONED SERVICES

** TRANSPORT SERVICES,
** FREIGHT FORWARDING SERVICES,
** AIR CARGO SERVICES,
** COURIER SERVICES,
** MANPOWER OUTSOURCING SERVICES,
** HOTEL SERVICES,
** SECURITY GUARD SERVICES,
** SOFTWARE DEVELOPMENT SERVICES,
** IT SERVICES AND IT ENABLED SERVICES AS DEFINED IN SECTION 2,
** TRACKING SERVICES,
** ADVERTISING SERVICES (OTHER THAN BY PRINT OR ELECTRONIC MEDIA),
** SHARE REGISTERED SERVICES,
** ENGINEERING SERVICES INCLUDING ARCHITECTURAL SERVICES,
** CAR RENTAL SERVICES,
** BUILDING MAINTENANCE SERVICES,
** SERVICES RENDERED BY PAKISTAN STOCK EXCHANGE LIMITED AND PAKISTAN MERCANTILE EXCHANGE LIMITED
** INSPECTION, CERTIFICATION, TESTING AND TRAINING SERVICES;
** WAREHOUSING SERVICES
** SERVICES RENDERED BY ASSET MANAGEMENT COMPANIES,
DATA SERVICES PROVIDED UNDER A LICENSE ISSUED BY THE PAKISTAN TELECOMMUNICATION AUTHO-RITY AND
**
TELECOMMUNICATION INFRASTRUCTURE (TOWER) SERVICES
** TELECOMMUNICATION SERVICES
** OILFIELD SERVICES
** COLLATERAL MANAGEMENT SERVICES
** TRAVEL & TOUR SERVICES
** REIT MANAGEMENT SERVICES
** SERVICES RENDERED BY NATIONAL CLEARING COMPANY OF PAKISTAN LIMITED

QUERIES: Contact: 111 489 725, Cell: 0301-8450819

aniq.qureshi@giz.de

DISCLAIMER: This rate card is only for the information purpose and is subject to updates. The official version of FBR will always prevail over the
information provided in this rate card.
www.fbr.gov.pk

GIZ Pakistan Withhold Tax Rates - Services Supplies 7/5/2023