INCOME TAX WITHHOLDING How to use

Updated as of June 25, 2019 Filter the relevant category

Filter the nature of transaction in "nature column"

Withholding requirement requirement to be determined based on criterias laid down in category and stauts column

Category Nature Status Rate Exclusion Section

Non resident Advertisement services relaying from outside pakistan Not applicable 10.0% 152(1AAA) Part III Div II
All Cash withdrawal Filer 0.0% 231(A) Part IV Div VI
All Cash withdrawal Non-Filer 0.6% 231(A) Part IV Div VI
All Brokerage and commission Non Filer 24.0% 233(1) Part IV Div II
All Brokerage and Commission - advertising agents Filer 10.0% 233(1) Part IV Div II
All Brokerage and Commission - advertising agents Non Filer 20.0% 233(1) Part IV Div II
All Brokerage and Commission - Life insurance agent where commission is < Rs. 0.5 million Filer 8.0% 233(1) Part IV Div II
All Brokerage and Commission - Life insurance agent where commission is < Rs. 0.5 million Non Filer 16.0% 233(1) Part IV Div II
All Brokerage and Commission Filer 12.0% 233(1) Part IV Div II
All Contact - Sports person Filer 10.0% 153(1c) Part III Div III
All Contact - Sports person Non-Filer 20.0% 153(1c) Part III Div III
PE of non-resident Contact - Sports person Filer 10.0% 152(2A)(c ) Part III Div II
PE of non-resident Contact - Sports person Non-Filer 20.0% 152(2A)(c ) Part III Div II
Non resident Contract for advertisement services by TV satellite channels Filer 7.0% 152(1A) Part III Div II
Non resident Royalty or fee for technical service Filer 15.0% 152(1) Part I Div IV
Non resident Royalty or fee for technical service Non-Filer 30.0% 152(1) Part I Div IV

Non resident Non-Filer 14.0% 152(1A) Part III Div II

Contract for advertisement services by TV satellite channels
Company Contract other than sports person Filer 7.0% 153(1c) Part III Div III
PE of non resident Contract other than sports person Filer 7.0% 152(2A)(c ) Part III Div II
PE of non resident Contract other than sports person Non-Filer 14.0% 152(2A)(c ) Part III Div II
Other than company Contract other than sports person Filer 7.5% 153(1c) Part III Div III
Company Contract other than sports person Non-Filer 14.0% 153(1c) Part III Div III
Other than company Contract other than sports person Non-Filer 15.0% 153(1c) Part III Div III
All Electronic and print media for advertisment Non-Filer 3.0% 153(1b) Part III Div III
All Electronic and print media for advertisment Filer 1.5% 153(1b) Part III Div III
PE of non resident - Company Goods Filer 4.0% 152(2A)(a) Part III Div II
PE of non resident - Company Goods Non-Filer 4.0% 152(2A)(a) Part III Div II
PE of non resident - Other than Company Goods Filer 4.5% 152(2A)(a) Part III Div II
PE of non resident - Other than Company Goods Non-Filer 4.50% 152(2A)(a) Part III Div II
All Goods i.e. rice, cotton , edible oil Filer 1.5% 153(1a) Part III Div III
All Goods i.e. rice, cotton , edible oil Non-Filer 3.0% 153(1a) Part III Div III
Other than company Goods other than rice, cotton seed, edible oil Filer 4.5% 153(1a) Part III Div III
Company Goods other than rice, edible oil Filer 4.0% 153(1a) Part III Div III
Other than company Goods other than rice, cotton seed, edible oil Non-Filer 9.0% 153(1a) Part III Div III
Company Goods other than rice, cotton seed, edible oil Non-Filer 8.0% 153(1a) Part III Div III
Non resident Insurance / reinsurance premium Filer 5.0% 152(1AA) Part III Div II
Non resident Insurance / reinsurance premium Non-Filer 10.0% 152(1AA) Part III Div II
Non resident Other contract for construction or services related to it, Filer 7.0% 152(1A) Part III Div II
Non resident Other contract for construction or services related to it, Non-Filer 14.0% 152(1A) Part III Div II
 Non resident Others Filer 20.0% 152(2) Part III Div II
Non resident Others Non-Filer 40.0% 152(2) Part III Div II
All Amount of prize bond winning Filer 15.0% 156 Part III Div VI
All Amount of prize bond winning Non-Filer 30.0% 156 Part III Div VI
All Prize on cross word puzzle Filer 15.0% 156 Part III Div VI
All Prize on cross word puzzle Non-Filer 30.0% 156 Part III Div IV
All Prize money of raffle, lottery, winning quiz, sale promotion Filer 20.0% 156 Part III Div IV
All Profit on debt > Rs 500,000 Filer 15.0% 151 Part III Div IA
All Profit on debt > Rs 500,000 Non-Filer 30.0% 151 Part III Div IA
All Profit on debt < Rs 500,000 Filer 10.0% 151 Part III Div IA
All Profit on debt < Rs 500,000 Non-Filer 20.0% 151 Part III Div IA
Company Rent Filer 15.0% 155 Part III Div V
Company Rent Non-Filer 17.5% 155 Part III Div V
Other than company Rent (less than PKR 200,000) Filer/Non-Filer 0.0% 155 Part III Div V
Other than company Rent (more than PKR 200,000 but less than PKR 600,000) Filer/Non-Filer 5% of > PKR 200,000 155 Part III Div V
Other than company Rent (more than PKR 600,000 but less than PKR 1,000,000) Filer/Non-Filer PKR 20,000 plus 10% of > PKR 600,000 155 Part III Div V
Other than company Rent (more than PKR 1,000,000 but less than PKR 2,000,000) Filer/Non-Filer PKR 60,000 plus 15% of > PKR 1,000,000 155 Part III Div V
Other than company Rent (more than PKR 2,000,000) Filer/Non-Filer PKR 210,000 plus 20% of > PKR 2,000,000 155 Part III Div V
Other than company Services Filer 10.0% 153(1b) Part III Div III
PE of non resident - Company Services Filer 8.0% 152(2A)(b) Part III Div II
PE of non resident - Company Services Non-Filer 16.0% 152(2A)(b) Part III Div II
PE of non resident - Other than Company Services Filer 10.0% 152(2A)(b) Part III Div II
PE of non resident - Other than Company Services Non-Filer 20.0% 152(2A)(b) Part III Div II
Company Services Filer 8.0% 153(1b) Part III Div III
Other than company Services Non-Filer 20.0% 153(1b) Part III Div III
Company Services Non-Filer 16.0% 153(1b) Part III Div III
Non resident Supervision or execution of construction, assembly, installation contract Filer 7.0% 152(1A) Part III Div II
Non resident Supervision or execution of construction, assembly, installation contract Non-Filer 14.0% 152(1A) Part III Div II
All Transaction with bank Filer 0.0% 231(AA) Part IV Div VIA
All Transaction with bank Non-Filer 0.6% 231(AA) Part III Div VIA
PE of non resident Transport Filer 4.0% 152(2A)(b) Part III Div II
PE of non resident Transport Non-Filer 8.0% 152(2A)(b) Part III Div II
All Transport, Freight forwardinng,air corgo, courrier,man power outsourcing,hotel services,security ser Filer 3.0% 153(1b) Part III Div III
All Transport, Freight forwardinng,air corgo, courrier,man power outsourcing,hotel services,security ser Non Filer 6.0% 153(1b) Part III Div III
All Tracking services,advertising services(other than print & electronic media),sahre registrar services,e Filer 3.0% 153(1b) Part III Div III
All Tracking services,advertising services(other than print & electronic media),sahre registrar services,e Non Filer 6.0% 153(1b) Part III Div III
All Export Filer/Non Filer 1.00% 154(1)(3),(3B)(3C) Part III Div Iv
All Realization of foregin exchange proceeds on account of indenting commission Filer/Non Filer 5.00% 154(2) part III Div Iv
All Payment for functions Filer/Non Filer 5.00% 236D part iv Div XI
Collector of Customs Persons importing pottasic fertilizer Filer 1.0% 148 Part II First Schedule
Collector of Customs Persons importing pottasic fertilizer Non-Filer 2.0% 148 Part II First Schedule
All Prize money of raffle, lottery, winning quiz, sale promotion Non-filer 40.0% 156 Part III Div IV