These are the withholding tax rates applicable from July 1, 2024 in Pakistan. Minimum limit on tax deduction for payments against goods and services Shall be Rs 75000/- and Rs 30,000/- per anum.
| Withholding Tax on Other Goods | Filer | Non- Filer |
| By Company (Other Goods) | 5% | 10% |
| By Company (Toll Manufacturing) | 9% | 18% |
| By Individual and AOP (Other Goods) | 5.5% | 11% |
| By Individual and AOP (Toll Manufacturing) | 11% | 22% |
| Sale of Rice, cotton seed, edible oils | 1.5% | 3% |
| Withholding Tax on Services | Filer | Non- Filer |
| By Company | 9% | 18% |
| By Individual and AOP | 11% | 22% |
| Advertisement Services (Electronic/print media) | 1.50% | 3% |
| Advertisement Services Other than (Electronic/print media) | 4% | 8% |
| Transport services | 4% | 8% |
| Freight forwarding services | 4% | 8% |
| Air cargo services | 4% | 8% |
| Courier services | 4% | 8% |
| Manpower outsourcing services | 4% | 8% |
| Hotel service | 4% | 8% |
| Security guard services | 4% | 8% |
| Software development services | 4% | 8% |
| IT services and IT enabled services | 4% | 8% |
| Tracking services | 4% | 8% |
| Share registered services | 4% | 8% |
| Engineering services | 4% | 8% |
| Car rental services | 4% | 8% |
| Building maintenance services | 4% | 8% |
| Inspection services | 4% | 8% |
| Certification Services | 4% | 8% |
| Testing services | 4% | 8% |
| Training services | 4% | 8% |
| Warehouse services | 4% | 8% |
| Asset management services | 4% | 8% |
| Data services under license issued by (PTA) | 4% | 8% |
| Telecommunication Infrastructure (tower) services | 4% | 8% |
| Withholding Tax on Contracts | Filer | Non- Filer |
| By Company | 7.5% | 15% |
| By Individual and AOP | 8% | 16% |
| Withholding Tax on Brokerage/Commission | Filer | Non- Filer |
| Advertising Agents | 10% | 20% |
| Life Insurance Agents (Upto 5 m) | 8% | 16% |
| Other Cases | 12% | 24% |
| Withholding Tax on Profit on Debt (Upto 5 m) | 15% | 35% |
| Withholding Tax on Prize and Winning | Filer | Non- Filer |
| On prize bonds and winning of crossword puzzle | 15% | 30% |
| winnings from a raffle, lottery, prize on winning a quiz | 20% | 40% |
| Advance tax on sale by auctions | Filer | Non- Filer |
| Advance tax on sales immovable property by auction | 5% | 10% |
| Advance tax on sales other than immovable property by auction | 10% | 20% |
| Advance Tax on the Debit/Credit Card | 5% | 10% |
| Tax on cash withdrawal from bank on 50,000/- and above | 0% | 0.6% |
WHT Tax Rates for Salary 149:
| Taxable Income (Rs.) | Rate of Tax | |
| 1 | Upto 600,000 | 0% |
| 2 | 600,000 – 1,200,000 | 5% of the amount exceeding Rs. 600,000 |
| 3 | 1,200,000 – 2,200,000 | Rs. 30,000 + 15% of the amount exceeding Rs. 800,000 |
| 4 | 2,200,000 – 3,200,000 | Rs. 180,000 + 25% of the amount exceeding Rs. 1,200,000 |
| 5 | 3,200,000 – 4,100,000 | Rs. 430,000 + 30% of the amount exceeding Rs. 2,400,000 |
| 6 | Above 4,100,000 | Rs. 700,000 + 35% of the amount exceeding Rs. 4,100,000 |
WHT Tax Rate on Rent 155
| Rent Range (PKR) | Tax Rate |
|---|---|
| Up to 300,000 | Tax-Free |
| 300,001 – 600,000 | 5% of amount exceeding Rs. 300,000 |
| 600,001 – 2,000,000 | Rs. 15,000 + 10% of amount exceeding Rs. 600,000 |
| Above 2,000,000 | Rs. 155,000 + 25% of amount exceeding Rs. 2,000,000 |
Companies face a simpler flat tax rate of 15% on the gross rental income.
WHT Tax on Buying Property 236K
| Rs. in Million | Tax Rate (Filers) | Late Filers | Non-Filers |
| Up to 50 | 3% | 6% | 12% |
| Over 50 but not exceeding 100 | 3.5% | 7% | 16% |
| Over 100 | 4% | 8% | 20% |
WHT Tax on Selling Property Section 236C
| Rs. in Million | Tax Rate (Filers) | Late Filers | Non-Filers |
| Up to 50 | 3% | 6% | 10% |
| Over 50 but not exceeding 100 | 3.5% | 7% | 10% |
| Over 100 | 4% | 8% | 10% |
| Engine Capacity | Filer | Non-Filer |
| Upto 1000cc | 800 | 1,600 |
| 1001cc to 1199cc | 1,500 | 3,000 |
| 1200cc to 1299cc | 1,750 | 3,500 |
| 1300cc to 1499cc | 2,500 | 5,000 |
| 1500cc to 1599cc | 3,750 | 7,500 |
| 1600cc to 1999cc | 4,500 | 9,000 |
| 2000cc & Above | 10,000 | 20,000 |
| Super Tax 4C | Tax Rate |
| Where income does not exceed Rs. 150 million | 0% |
| Where income exceeds Rs. 150 million but does not exceed Rs. 200 million | 1% |
| Where income exceeds Rs. 200 million but does not exceed Rs. 250 million | 2% |
| Where income exceeds Rs. 250 million but does not exceed Rs.300 million | 3% |
| Where income exceeds Rs. 300 million but doesn’t exceed Rs 350 million | 4% |
| Where income exceeds Rs. 350 million but doesn’t exceed Rs. 400 million | 6% |
| Where income exceeds Rs. 400 million but doesn’t exceed Rs 500 million | 8% |
| Where income exceeds Rs. 500 million | 10% |
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