FBR salaried · FY 2025-26 · Estimates only
When you pay a vendor, landlord, or contractor in Pakistan, you may need to deduct withholding tax (WHT) under the Income Tax Ordinance and deposit it with FBR. Rates depend on the payment type and whether the recipient is on the Active Taxpayer List (ATL).
Step 2 — Details
Employee paycheck? Open the paycheck calculator.
Withholding tax · TY 2026 / FY 2025-26
Rs 15,000.00
Net payment Rs 85,000 · Rate 15.00%
adjustable · s.153(1)(b)
Withholding is usually adjustable advance tax credited on the annual return.
Tables reviewed 2026-07-22. Methodology
This calculator covers the most common sections — including s.153 goods/services/contracts, rent, commission, dividends, bank profit, property (236C/236K), and imports — with filer, late filer, and non-ATL rates. Results show tax deducted, net payment, and a gross-up so you can invoice for a target net.
Related: Pakistan paycheck calculator · Methodology · All business tax tools
WHT is income tax collected at source by the payer. You deduct a percentage from the gross payment, deposit it with FBR (usually within seven days), and the recipient gets a certificate that often counts as advance tax.
Non-ATL (and often late filer) recipients face higher rates under the Tenth Schedule-style uplift so staying on the Active Taxpayer List is cheaper for both parties. Always confirm the recipient’s ATL status before remitting.
Gross-up is the invoice amount needed so that after WHT the recipient still nets your intended amount. If the rate is r, gross-up ≈ net ÷ (1 − r).
No. Rates follow the Finance Act / FBR WHT rate card for planning only. Sub-types, SROs, and exemptions can change the real rate — verify before filing or paying.