Pick a transaction type to see the current FBR withholding tax rate for filers and non-filers, instantly and for free.
Built & Verified by Haadi Associates Tax ConsultantsNot sure which single category applies? Scan the full table below, filer and non-filer side by side.
| Transaction | Section | Filer | Non-Filer | Tax Type |
|---|---|---|---|---|
| Profit on Debt — Bank/Savings Account (up to Rs 5M) | 151 | 15% | 30% | Final |
| Dividend Income (general / mutual funds / REITs) | 150 | 15% | 30% | Final |
| Supply of Goods — Paid to a Company | 153(1)(a) | 5% | 10% | Advance |
| Supply of Goods — Paid to an Individual/AOP | 153(1)(a) | 5.5% | 11% | Advance |
| Services — Standard (transport, software, engineering, hotel) | 153(1)(b) | 7% | 14% | Minimum |
| Services — Professional (doctors, lawyers, accountants) | 153(1)(b) | 15% | 30% | Minimum |
| Services — IT & IT-Enabled Services | 153(1)(b) | 4% | 8% | Minimum |
| Execution of Contracts — Company | 153(1)(c) | 7.5% | 15% | Advance |
| Execution of Contracts — Individual/AOP | 153(1)(c) | 8% | 16% | Minimum |
| Rent of Immovable Property (individual/AOP, tiered) | 155 | Nil–25%, tiered | Same tiers | Advance |
| Sale of Immovable Property | 236C | 2.75% | ≈11.5% | Advance |
| Purchase of Immovable Property | 236K | 1.25% | 10.5%–18.5% | Advance |
| Commission / Brokerage (general) | 233 | 12% | 24% | Minimum |
| Cash Withdrawal From a Bank (per day, above Rs 50,000) | 231AB | Nil | 0.8% | Advance |
Rates shown are the general/most common case for each category as of tax year 2026-27. Several categories have narrower sub-rates for specific goods or sectors, use the finder above or contact us to confirm the exact rate for your situation.
Being on FBR's Active Taxpayers List isn't just about avoiding a fine, it directly cuts the withholding tax rate on dividends, contracts, services, rent, and property, usually by half. For anyone who regularly receives payments through these channels, becoming a filer often pays for itself within one or two transactions.
See NTN RegistrationA filer is someone whose name appears on FBR's Active Taxpayers List (ATL), which generally means they've filed their most recent income tax return. Non-filers pay withholding tax at roughly double the rate across almost every transaction type covered on this page, sometimes more.
Not always. Some withholding is a Final Tax, meaning it settles your tax on that income entirely. Some is Minimum Tax, meaning you pay at least that much regardless of your actual profit. Some is Advance Tax, which is adjustable, it's credited against your total tax bill when you file your return, and refunded if it turns out to be more than you owed.
You need an NTN and at least one filed income tax return to appear on the Active Taxpayers List. We handle NTN registration and return filing together, so the lower filer rates apply to your next transaction, not just your next tax year.
No. Withholding tax rates are set or revised by each year's Finance Act, so they can change every July. This page reflects tax year 2026-27. If you're planning a transaction close to the next budget, it's worth confirming the current rate with us first.
Often both. Many of these rates are an obligation on the PAYER, for example, a company paying a contractor must withhold the tax and deposit it with FBR, not just the contractor. Getting this wrong as a withholding agent can create your own compliance problem, separate from the recipient's tax position.
Send us the details of the transaction, who's paying whom, for what, and how much, and we'll confirm the exact section and rate that applies, plus whether it's adjustable against your final tax bill.
Tell us about the transaction and one of our tax consultants will confirm the exact rate, or reach us directly on WhatsApp.
