Enter your annual rent to see the Section 155 advance tax due in actual rupees, for filers and non-filers, not just the percentage rate.
Built & Verified by Haadi Associates Tax ConsultantsThis is advance tax under Section 155, adjustable against your final liability. Your net rental income (after the 20% repair allowance and other Section 15A deductions) is combined with your other income and taxed under the normal slab rates when you file. For an exact final figure, talk to us directly.
Rent paid by a prescribed withholding agent (companies, government bodies, and similar) is subject to advance tax at these rates. Non-filers pay roughly double the filer rate at every tier.
| Annual Rent (PKR) | Filer Rate | Non-Filer Rate |
|---|---|---|
| Up to 300,000 | Nil | Nil |
| 300,001 – 600,000 | 5% of amount above 300,000 | 10% of amount above 300,000 |
| 600,001 – 2,000,000 | Rs 15,000 + 10% above 600,000 | Rs 30,000 + 20% above 600,000 |
| Above 2,000,000 | Rs 155,000 + 25% above 2,000,000 | Rs 310,000 + 50% above 2,000,000 |
This tool estimates the Section 155 advance tax on your rent, not your full and final tax bill. A few things it deliberately leaves out:
It's the Section 155 advance tax on your rent, calculated using FBR's tiered rates. It's adjustable, not final: at filing time, your rental income is combined with your other income and taxed under the normal slab rates, and this advance amount is credited against that final bill. Any difference is refunded or paid with your return.
Withholding under Section 155 is only performed by a "prescribed person", typically companies, government bodies, and certain notified withholding agents. A private individual tenant renting directly from you often doesn't withhold at all. Either way, your rental income remains fully taxable and must be declared when you file.
A flat repair allowance of 20% of gross rent is available automatically, no receipts required. You can also deduct actual insurance premiums, property tax, ground rent, loan interest on the property, and up to 4% of rent for administration and collection charges, all under Section 15A.
Yes, non-filer withholding rates are roughly double the filer rates at every tier. Becoming an active filer before your rent is paid can meaningfully cut the advance tax withheld, and it also improves your standing on other transactions like property and banking.
The Rs 600,000 zero-rate band applies to your total taxable income across all sources, not rent alone. If your combined income exceeds that threshold, or you meet any other filing requirement, such as owning property above a certain size, you still need to file. We can confirm your specific obligation.
Yes. Since the block-rate regime for property income was abolished, net rental income is added to your other income and taxed together under the normal progressive slab rates that apply to you, whether that's the salaried table or the business/AOP table.
Section 7E was a separate deemed-income tax on the fair market value of certain immovable property you own, whether or not you rented it out. It's a different provision from the tax on actual rent received covered by this calculator, and its own rules have changed in recent Finance Acts, so ask us if it's relevant to your situation.
Tell us about your rental income and one of our tax consultants will get back to you, or reach us directly on WhatsApp.
