Select any real-life transaction — salary, bank profit, rent, property, a vehicle, a utility bill, or a business payment — and see the exact withholding tax rate, the section of law it comes from, and who is responsible for deducting it. Pick any tax year from 2021 to 2027; rates are cross-verified against official FBR rate cards for each year.
Choose the tax year, then the transaction that applies to you. The same tax year also controls the rate chart below.
Rates cross-verified against the official FBR Withholding Income Tax Rate Card, for Tax Year 2021 through Tax Year 2027. Rates change every Finance Act — consult ADL Law Associates to confirm your exact situation.
Every category above, for the tax year selected in the calculator card. Change the tax year there and this table updates automatically.
| Category | Section | Filer Rate | Non-Filer Rate | Tax Type |
|---|
Rates cross-verified against official FBR rate cards for each respective tax year. Some categories (cash withdrawal, foreign domestic worker visa, functions/gatherings) did not exist in earlier tax years and are marked accordingly.
The person or company that pays you money and is legally required to deduct tax before paying — e.g. your employer, your bank, your tenant, or a company buying goods from you. They deposit the deducted amount with FBR on your behalf.
Treated as an advance payment of your tax. When you file your annual return, it is adjusted against your actual tax liability — if too much was deducted, you get a refund.
You must pay at least this much tax on that income. Even if your calculated tax liability is lower, the minimum tax amount still applies and cannot be reduced further.
The amount deducted is treated as the complete and final tax on that specific income — it is not added to your other income, and generally cannot be adjusted or refunded.
A "filer" appears on FBR's Active Taxpayers' List (ATL) by having filed their latest income tax return. Non-filers are charged withholding tax at higher rates — often close to double — as a compliance incentive.
Someone who filed their return for the last three tax years, but after the official due date. On certain transactions (like buying or selling property) a "late filer" rate applies, in between the filer and non-filer rates.
Withholding tax is income tax collected at source by a payer (bank, employer, tenant, buyer, service recipient, etc.) at the time of a transaction, under the Income Tax Ordinance, 2001. The payer, called the withholding agent, deducts the tax and deposits it with FBR on behalf of the recipient.
Adjustable tax is treated as an advance payment and can be adjusted against your final tax liability when you file your return, with any excess refundable. Minimum tax means you must pay at least this much tax on that income even if your actual tax liability works out lower. Final tax means the amount withheld is treated as your complete and final tax on that income, with no further adjustment or refund.
Under the Tenth Schedule to the Income Tax Ordinance, persons not appearing on the Active Taxpayers’ List (ATL) are generally charged withholding tax at up to double the filer rate, as an incentive to file annual income tax returns.
If the withholding tax on a transaction is “adjustable,” yes — it is adjusted against your total tax liability when you file your return, and any excess is refunded. If it is “final tax” on that head of income, it is generally not adjustable or refundable, subject to limited exceptions.
