BASIC WITHHOLDING TAX CARD

TAX YEAR 2018-19

Section Sub Section Provision of the Section Tax Rate

IMPORT
148 Individuals & AOP's (Manufacturers) 5.50% 8.00%
Individuals & AOP's (Non-Manufacturers) 6.00% 9.00%
Companies 5.50% 8.00%
SALARY
Rate on Exceeding Fixed Tax
SLAB Amount

Up to 400,000 Nil Nil

149 400,001 to 800,000 Nil 1,000
800,001 to 1200,000 Nil 2,000
1200,001 to 2400,000 5.00% Nil
2400,001 to 4800,000 10.00% 60,000
4800,001 and above 15.00% 300,000
NON-SALARIES - INDIVIDUALS / AOP
Rate on Exceeding Fixed Tax
SLAB Amount

Up to 400,000 Nil Nil

400,001 to 1200,000 5.00% Nil
1200,001 to 2400,000 10.00% 40,000
2400,001 to 3600,000 15.00% 160,000
3600,001 to 4800,000 20.00% 340,000
4800,001 to 6000,000 25.00% 580,000
6000,001 and above 30.00% 880,000
DIVIDEND Filer Non-Filer
150 Cash Dividend - Individuals 15.00% N/A
Cash Dividend - Companies 15.00% 20.00%
INTEREST Filer Non-Filer
151 151(1)(a) Interest on National Saving Scheme (NSS), 10.00% 17.50%
151(1)(b) Interest on Bank Account, 151(1) (c) Interest on
Federal Government, Provincial Government & Local
NON-RESIDENT Government Bonds, 151(1)(d) Interest on Company Loans Filer Non-Filer
152(1) Royalty or Fee for Technical Services 15.00%
152(1)A Construction Contract, Construction Services, Advertisement 7.00% 13.00%
by TV satellite Channels
152(1AAA) Media Person Advertisement Services 10.00%
152(1)(c) Fee for Offshore Digital Services 5.00%
152(2)A (a) Supply of Goods - Companies 4.00% 7.00%
152 Supply of Goods - Individuals / AOP 4.50% 7.75%
152(2)A (b) Services - Companies 8.00% 14.00%
Services - Individuals / AOP 10.00% 17.50%
Contract - Companies 7.00% 13.00%
152(2)A (c) Contract - Individuals / AOP 7.00% 13.00%
Sportsman 10.00%
152A Foreign Produced Commercial 20.00%
GOODS, SERVICES & CONTRACTS Filer Non-Filer
153(1)(a) Rice, Cotton Seed Oil, Edible Oils 1.50%
Other Goods (if the Supplies more than 75,000) - Companies 4.00% 8.00%

Other Goods (if the Supplies more than 75,000) - Individuals 4.50% 9.00%
/ AOP
153(1)(ab) Distribution of FMCG (excluding durable goods) - Companies 2.00%

Distribution of FMCG (excluding durable goods) - Individuals 2.50%

/ AOP
153(1)(b) Transport Services 2.00%
All other services (if more than Rs. 30,000 per Anum) - 8.00% 14.50%
Companies
153
All other services (if more than Rs. 30,000 per Anum) - 10.00% 17.50%
Individuals / AOP
Electronic and Print Media Advertising Services - Companies 1.50% 12.00%

Electronic and Print Media Advertising Services - Individuals / 1.50% 15.00%

AOP
153(1)(c) In case of sportsperson 10.00%
All others - (if the contract more than Rs. 10,000/- Per
Anum)
For Companies 7.00% 14.00%
For Individuals / AOP 7.50% 15.00%
153(2) Stitching, Dying, Printing, Embroidery etc. 1.00%
 BASIC WITHHOLDING TAX CARD
TAX YEAR 2018-19

Section Sub Section Provision of the Section Tax Rate

PETROL AND CNG Filer Non-Filer
156A Payment to petrol pump operator on account of sale of 12.00% 17.50%
petroleum products
234A Payment to CNG stations 4.00% 6.00%
WITHDRAWALS FROM BANK Filer Non-Filer
231A Cash Withdrawal (if > 50k / day) 0.30% 0.60%
231AA Bearer Banking Transaction 0.30% 0.60%
236P Crossed Banking Transaction (if > 50k) 0.00% 0.40%
BROKERAGE AND COMMISSION Filer Non-Filer
Advertising Agents 10.00% 15.00%
233 Life Insurance Agents (If < 0.5 million) 8.00% 16.00%
Other Commissions 12.00% 15.00%
PHONE & INTERNET Filer Non-Filer
236 Telephone, Internet Bill, Phone Cards 12.50%
PROPERTY SALE AND PURCHASE Filer Non-Filer
236C Sale of Property 1.00% 2.00%
236k On purchase of Property and person responsible for
collecting payments in Instalment
Property value up to Rs. 4 Million 0.00%
Property value more than Rs. 4 Million 2.00% 4.00%

Other Commissions 12.00% 15.00%

RENT OF MACHINERY AND EQUIPMENT Filer Non-Filer
236Q Rent of Machinery and Equipment 10.00%
INSURANCE PREMIUM Filer Non-Filer
General Insurance Premium 0.00% 4.00%
236U Life Insurance Premium if exceeding of Rs. 0.3 Million per 0.00% 1.00%
Annum

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