Rent Withholding Tax Calculator Pakistan — Section 155 (TY 2027)
Estimate withholding on rent of immovable property for an individual, AOP, or company. Switch between monthly and annual rent, select the rental months and ATL status, and see the result instantly.
Individual and AOP Section 155 Rates
| Annual Gross Rent | ATL Withholding |
|---|
| Up to Rs. 300,000 | Nil |
| Rs. 300,001–600,000 | 5% of excess over Rs. 300,000 |
| Rs. 600,001–2,000,000 | Rs. 15,000 + 10% of excess over Rs. 600,000 |
| Above Rs. 2,000,000 | Rs. 155,000 + 25% of excess over Rs. 2,000,000 |
Rule 1 of the Tenth Schedule doubles the withholding when the recipient is not on the ATL. For a company, the rate is 15% on ATL and 30% when not on ATL.
Withholding Is Not the Final Annual Liability
This calculator estimates the payer's Section 155 deduction. The landlord's final annual income-tax position can differ because allowable deductions, other income, credits, and return treatment may apply.
Frequently Asked Questions
- Is this the landlord's final income-tax liability?
- No. This calculator estimates the amount withheld by the rent payer under Section 155. A landlord's final annual tax position can differ because rental income, allowable deductions, other income, credits, and return treatment may apply.
- What are the Section 155 rates for an individual or AOP?
- For a person on the ATL: nil up to Rs. 300,000 annual rent; 5% of the excess up to Rs. 600,000; Rs. 15,000 plus 10% of the excess up to Rs. 2 million; then Rs. 155,000 plus 25% of the excess. Rule 1 of the Tenth Schedule doubles the withholding for a non-ATL recipient.
- What rate applies when the landlord is a company?
- Section 155 withholding for a company is 15% of gross rent when on the ATL and 30% when not on the ATL.
- Does the calculator support a property rented for part of the year?
- Yes. Select Monthly, enter the monthly rent, and use the months slider. The calculator annualizes only the selected rental months.
Official source: Income Tax Ordinance amended through 30 June 2026.
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