Withholding Tax Calculator 2025-26

Professional Withholding Agent Calculator Based on Official FBR Rates

Effective: 01.07.2025 to 30.06.2026

Select Withholding Tax Section

Choose the relevant tax section and provide required information for accurate calculation

Withholding Tax Sections

  • Section 149: Salary income taxation
  • Section 151: Profit on debt (savings, deposits)
  • Section 153: Goods & services supplies
  • Section 236A: Auction/tender transactions

Filer vs Non-Filer Rates

Filers enjoy significantly lower withholding tax rates compared to non-filers. Always verify ATL status on FBR portal before making payments.

Filer Rates: 1.5% - 15% Non-Filer Rates: 3% - 35%

Compliance Requirements

Withholding agents must deduct tax at source and deposit with FBR by the 15th of following month. Maintain proper records for 6 years.

Verification

Always verify taxpayer status at www.iris.fbr.gov.pk Active Taxpayers List (ATL) before applying withholding tax rates.

Frequently Asked Questions

1. What is Withholding Tax and who is a Withholding Agent?

Withholding tax is an advance tax collected at source by the withholding agent when making certain payments. Any person or organization making specified payments (salary, goods, services, contracts, etc.) is required to act as a withholding agent and deduct tax at source as per prescribed rates.

2. How to verify filer status before making payments?

Check the Active Taxpayers List (ATL) available at FBR's official website: www.iris.fbr.gov.pk. The list is updated regularly and should be verified at the time of each payment.

3. What is the due date for depositing withheld tax?

Withheld tax must be deposited with the FBR by the 15th day of the following month in which tax was deducted. Late payments attract penalties and additional taxes.

4. What records should withholding agents maintain?

Withholding agents must maintain proper records including payment vouchers, tax deduction certificates, and proof of deposit for at least 6 years from the end of the tax year.

5. Are there any exemptions from withholding tax?

Yes, certain payments and recipients may be exempt. Always refer to the latest FBR notifications and consult with a tax professional for specific exemptions applicable to your transactions.