DIRECT TAXES

WITHHOLDING TAXES
TAX RATE CARD - TAX YEAR 2014 & 2015

Nature of
Payment

Imports

Payment
Section
Code

Description

Profit on Debt

Payments to
Non-Resident

148-Import of goods @ 5%

5.00%

148

14802

148-Import of goods @ 5.5%

5.50%

148

14803

148-Import of Foreign produced Films @ 12%

12.00%

148

14806

148-Import of Edible oil @ 2%

2.00%

148

14807

148-Import of goods @ 1%

1.00%

148

14901

149-Salary - Federal

14902

149-Salary - Govt. Employees (Other than Federal)

14903

149-Salary - Others

14904

Directorship fee or fee for the attending Board meeting or such fee by whatever name called

15001
15002

149
As per
Rates

149

20.00%

149(3)

Dividend paid to public companies, insurance companies and resident companies @ 5%

5.00%

150

Dividend paid to non-resident companies @ 10%

10.00%

150

15003

Tax deduction on dividend - FILER

10.00%

15004

Dividend at reduced rate @ 7.5%

7.50%

15005

Tax deduction on dividend - NON FILER

15.00%

150

15101

Profit On Debt - National Savings And P.O Saving Accounts With Yield Greater Than 500,000- Filer

10.00%

151(1)(a)

15102

Profit On Debt - On Account Of Deposit With A Banking Company Or Financial Institution- With Yield Greater Than 500,000- Filer

10.00%

151(1)(b)

15103

Profit On Debt - On Securities Of Federal Or Provincial Government Or A Local Authority - With Yield Greater Than 500,000- Filer

10.00%

151(1)( c )

15104

Profit on debt paid or credited to a resident person on any bond, certificate, debenture, security or any other instrument by a banking company,
financial institution, company incorporated under Companies Ordinance, 1984, or a finance society

10.00%

151(1)(d)

15105

Profit On Debt - National Savings And P.O Saving Accounts With Yield Greater Than 500,000- Non Filer

15.00%

151(1)(a)

15106

Profit On Debt - National Savings And P.O Saving Accounts With Yield Upto 500,000

10.00%

151(1)(a)

15107

Profit On Debt - On Account Of Deposit With A Banking Company Or Financial Institution- With Yield Greater Than 500,000- Non Filer

15.00%

151(1)(b)

15108

Profit On Debt - On Account Of Deposit With A Banking Company Or Financial Institution- With Yield Upto 500,000

10.00%

151(1)(b)

15109

Profit On Debt - On Securities Of Federal Or Provincial Government Or A Local Authority - With Yield Greater Than 500,000- Filer

15.00%

151(1)( c )

15110

Profit On Debt - On Securities Of Federal Or Provincial Government Or A Local Authority - With Yield Upto 500,000

10.00%

151(1)( c )

15111

Profit on debt with yield greater than 500,000 - FILER

10.00%

151(1)(d)

15112

Profit on debt with yield greater than 500,000 - NON FILER

15.00%

151(1)(d)

15201

Payment to non-resident person on account of royalty or fee for technical services

15.00%

152(1)

15202

Payment to a non-resident on account of a contract or sub-contract under a construction, assembly or installation project in Pakistan, including a
contract for supply of supervisory activities in relation to such project

6.00%

152(1A)(a)

15203

Payment to a non-resident on account of any other contract for construction or services rendered relating thereto

6.00%

152(1A)(b)

15204

Payment to a non-resident person on account of contract for advertisement services rendered by TV Satellite Channels

6.00%

152(1A)(c)

15206

Payment of insurance premium or reinsurance premium to a non-resident person

5.00%

152(1AA)

15207

Payment to a non-resident person or any other account including profit on debt but excluding those covered U/s 152(3)

20.00%

152(2)

15208

Payment to a non-resident person on account of sale of goods

3.50%

152(2A)(a)

15205

Payment of non-resident Media Persons

10.00%

152(1AAA)

15209

Payment to a non-resident person on account of rendering of or providing transport services

2.00%

152(2A)(b)(i)

15210

Payment to a non-resident person on account of rendering of or providing services other than transport services

6.00%

152(2A)(b)(ii)

15211

Payment to a non-resident person on account of execution of a contract

6.00%

152(2A)(c)

15301

Payment to a resident person or a PE of a non-resident on account of sale of goods @ 1.5%

1.50%

153(1)(a)

15302

Payment to a resident person or a PE of a non-resident on account of sale of goods @ 4%

4.00%

153(1)(a)

15303

Payment to a resident corporate or a PE of a non-resident on account of services rendered or provided - FILER

8.00%

153(1)(b)

7.00%

153(1)(c)

15304

Payment to a resident person or a PE of a non-resident on account of execution of a contract, other than contract for sale of goods or services
rendered or provided
Payment to a resident person or a PE of a non-resident on account of rendering of or providing of services of stitching, dyeing, printing, embriodery,
washing, sizing and weaving

149

150

10.00%

153(1A)

15307

Payment to a non-resident media person on account of advertisement services

7.50%

153A

15308

Tax collected by YARN Manufacturers @ 0.5% at the time of sale

0.50%

153A

15309

Sales to Traders and Distributors

0.50%

153A

15310

Tax deductible on the amount of cotton lint (Self Payment deposited by taxpayer)

1.00%

153(5)(bb)

15312

Payment to a resident corporate or a PE of a non-resident on account of services rendered or provided - NON FILER

12.00%

153(1)(b)

15313

Payment to a non-corporate person, on account of services rendered or provided - FILER

10.00%

153(1)(b)

15314

Payment to a non-corporate person, on account of services rendered or provided - NON FILER

15.00%

153(1)(b)

15315

Tax deducted on payment to taxpayers other than companies

4.50%

153(1)(a)

15316

PAYMENT TO A RESIDENT PERSON OR A PE OF A NON-RESIDENT ON ACCOUNT OF DISTRIBUTION OF CIGARETTE AND

PHARMACEUTICAL PRODUCTS AT 1%

153(1)(a)

15317

Payment to a resident person or a PE of a non-resident on account of local sales, supplies of textile, carpets, leather, surgical and sports good @1%

153(1)(a)

15318

Minimum Tax @ 0.1% of the turnover on account of sales and supplies made by traders of yarn

153(1)(a)

15319

Payment to a resident person or a PE of a non-resident on account of local sale of steel scrap to steel melters

15321

Payment to a resident person or a PE of a non-resident on account of transport services rendered or provided

2.00%

153(1)(b)

15322

Payment to a resident person or a PE of a non-resident on account of services rendered @ 1%

1.00%

153(1)(b)

15323

Minimum Tax @ 0.1% of the turnover on account of services made by traders of yarn

0.10%

153(1)(b)

15324

Payment to a non-corporate person on account of execution of a contract, other than contract for sale of goods or services rendered or provided
Tax on sports persons

7.50%

153(1)(c)

10.00%

153(1)(c)

15305

Payments of
Goods and
Services

Section

14801

Salary

Dividend

Rate

15325

153(1)(a)

15326

TAX ON EXPORTS

1.00%

153(2)

15401

Realization of proceeds of exports of goods @ 0.75%, as prescribed in Division (IV) of part III of the First Schedule

1.00%

154(1)

15402

Realization of proceeds of exports of goods @ 1%, as prescribed in Division (IV) of part III of the First Schedule

1.00%

154(1)

15403

Realization of proceeds of exports of goods @ 1.25%, as prescribed in Division (IV) of part III of the First Schedule

1.00%

154(1)

15404

Realization of proceeds of exports of goods @ 1.5%, as prescribed in Division (IV) of part III of the First Schedule

2.00%

154(1)

15405

Realization of indenting commission in foreign exchange on imports @ 5%

5.00%

154(2)

15406

Realization of indenting commission in foreign exchange on exports @ applicable to exports

1.00%

154(2)

15407

Realization of proceeds of sale of goods to an exporter under an inland back-to-back letter of credit etc.

1.00%

154(3)

15408

Export of goods by an industrial undertaking located in an export processing zone

1.00%

154(3A)

15409

Payment against sale of goods by an indirect exporter to a direct exporter or an export house registered under DTRE Rules, 2001

1.00%

154(3B)

15501

Payment of rent of immovable property

Slab Rates

155

15601

Payment of prize on prize bond @ 10%

15.00%

156

15602

Payment of winnings from a raffle, lottery, cross-word puzzle or quiz; and prize offered by companies for promotion of sale @ 20%

20.00%

156

Petrolium
Products

15603

Payment of commission on petroleum products of petrol pump operators @ 12%

12.00%

156A

Pension

15604

Withdrawal from pension fund as per section 12(6)

156B

Cash
Withdrawal

23101

Cash withdrawal from banks - Filter

0.30%

231A

23104

Cash withdrawal from banks - Non Filter

0.50%

231A

Exports

Property
Income
Prizes &
Winnings

Banking
Transaction

Purchase of
Motor Cars

Borkerage and
Commission

Stock
Exchange

Transport
Business

CNG Stations

Electricty
Consumption

Phone Users &

Advance Tax

Surcharge

23103

Cash withdrawal from banks Pay Order, DD, CDR etc

23105

Purchase Of Motor Cars Upto 850Cc- Filer

231B

23106

Purchase Of Motor Cars Upto 850Cc- Non Filer

231B

23107

Purchase Of Motor Cars 851Cc To 1000Cc- Filer

231B

23108

Purchase Of Motor Cars 851Cc To 1000Cc- Non Filer

231B

23109

Purchase Of Motor Cars 1001CcTo 1300Cc- Filer

231B

23110

Purchase Of Motor Cars 1001CcTo 1300Cc- Non FilerR

231B

23111

Purchase Of Motor Cars 1301Cc To 1600Cc- Filer

231B

23112

Purchase Of Motor Cars 1301Cc To 1600Cc- Non Filer

231B

23113

Purchase Of Motor Cars 1601Cc To 1800Cc- Filer

23114

Purchase Of Motor Cars 1601Cc To 1800Cc- Non Filer

231B

23115

Purchase Of Motor Cars 1801Cc To 2000Cc- Filer

231B

23116

Purchase Of Motor Cars 1801Cc To 2000Cc- Non Filer

231B

23117

Purchase Of Motor Cars 2001Cc To 2500Cc- Filer

231B

23118

Purchase Of Motor Cars 2001Cc To 2500Cc- Non Filer

231B

23119

Purchase Of Motor Cars 2501Cc To 3000Cc- Filer

231B

23120

Purchase Of Motor Cars 2501Cc To 3000Cc- Non Filer

231B

23121

Purchase Of Motor Cars Above 3000Cc- Filer

231B

23122

Purchase Of Motor Cars Above 3000Cc- Non Filer

23301

Tax collected by taxpayers other than advertising agents (Brokerage And Commission)

12.00%

23302

Payment of commission (advertising agents) @ 5%

5.00%

233

23303

On value of shares purchased or sold by a member of a stock exchange in lieu of its commission income @ 0.01%

0.01%

233A

23304

On value of shares traded by a person through a member of a stock exchange @ 0.01%

0.01%

233A

23305

On financing of CFS (badla) in shares business @ 10%

10.00%

233A

23306

Tax collected by NCCPL from the margin financers, trading financers and lenders

10.00%

233AA

23401

Alongwith motor vehicle tax - Goods Transport Vehicles as per Division III Part-IV of First Schedule

234

23402

Alongwith motor vehicle tax - Passanger Transport Vehicles as per Division III Part-IV of First Schedule

234

23406

Private Vehicles Upto 1000Cc- Filer

234

23407

Private Vehicles Upto 1000Cc- Non Filer

234

23408

Private Vehicles 1001Cc To 1199Cc- Filer

234

23409

Private Vehicles 1001Cc To 1199Cc- Non Filer

234

23410

Private Vehicles 1200Cc To 1299Cc- Filer

234

23411

Private Vehicles 1200Cc To 1299Cc- Non Filer

23412

Private Vehicles 1300Cc To 1499Cc- Filer

234

23413

Private Vehicles 1300Cc To 1499Cc- Non Filer

234

23414

Private Vehicles 1500Cc To 1599Cc- Filer

234

23415

Private Vehicles 1500Cc To 1599Cc- Non Filer

234

23416

Private Vehicles 1600Cc To 1999Cc- Filer

234

23417

Private Vehicles 1600Cc To 1999Cc- Non Filer

234

23418

Private Vehicles Above 2000Cc- Filer

234

23419

Private Vehicles Above 2000Cc- Non Filer

23405

CNG Station

23501

Alongwith electricity consumption bills

23502

Tax on domestic consumption of electricity

23503

Tax on steel melters, re-rollers, etc.

23601

Telephone subscribers (other than Mobile Phone subscribers)

23602

Mobile phone subscribers including pre-paid card users

15.00%

236

23603

Advance tax at the time of sale by auction

10.00%

236A

23604

Advance tax on purchase of air ticket

5.00%

236B

23605

Advance tax on functions and gatherings

5.00%

236D

23606

Advance tax on foreign-produced TV drama serial @ 100,000 per episode

236E(a)

23607

Advance tax on cable operators and other electronic media

236F

23608

Advance Tax on sale to distributors, dealers and wholesalers other than fertilizers- FILER

0.10%

236G

23609

Advance tax on sale to retailers

0.50%

236H

23610

Advance tax on payment of fee to Educational Institutions

5.00%

236I

23611

Advance tax on dealers, commission agents and arhatis etc

236J

23612

Advance tax on sale to distributors, dealers or wholesalers of fertilizers - NON FILER

0.40%

236G

23613

Advance Tax on purchase or transfer of immovable property filler.

236K

23614

Advance Tax on purchase or transfer of immovable property non filler

236K

23615

Advance tax on purchase of international air ticket

4.00%

236L

23616

Tax on bonus shares issued by companies quoted on stock exchange

5.00%

236M

23625

Advance tax on foreign-produced TV play @ 100,000 (single episode)

23626

Advance tax on sale to distributors, dealers or wholesalers other than fertilizers - NON FILER

0.20%

236G

23627

Advance tax on sale to distributors, dealers or wholesalers of fertilizers - FILER

0.20%

236G

23628

Tax on bonus shares issued by companies NOT quoted on stock exchange

5.00%

236N

24701

15% Surcharge on Payable Income Tax

15.00%

4A

0.30%

231AA

231B
Slab Rates

231B
233

234
Slab Rates

234
4.00%

234(A)

235

7.50%

235A

235B

10.00%

236

236E(b)