The complete set of FBR withholding tax (WHT) rates under the Income Tax Ordinance, 2001, as amended by the Finance Act 2025, for Tax Year 2026 (1 July 2025 – 30 June 2026). Covers salary, services, goods, contracts, property, exports, dividends, motor vehicles and every other section where tax is deducted or collected at source.
| Annual Taxable Income | Rate |
|---|---|
| Up to Rs. 600,000 | 0% |
| 600,001 – 1,200,000 | 1% of amount exceeding Rs. 600,000 |
| 1,200,001 – 2,200,000 | Rs. 6,000 + 11% of amount exceeding Rs. 1,200,000 |
| 2,200,001 – 3,200,000 | Rs. 116,000 + 23% of amount exceeding Rs. 2,200,000 |
| 3,200,001 – 4,100,000 | Rs. 346,000 + 30% of amount exceeding Rs. 3,200,000 |
| Above 4,100,000 | Rs. 616,000 + 35% of amount exceeding Rs. 4,100,000 |
A 9% surcharge (Section 4AB) applies on the tax payable where a salaried person's taxable income exceeds Rs. 10,000,000.
6% for ATL (filer) / 12% for non-ATL (non-filer). Residual "other services" are 15% / 30%. IT and IT-enabled services 4% / 8%. Finance Act 2026 later raised specified services to 7% / 14%.
Export of goods (Sec 154): 1% (minimum tax), plus a separate 1% advance tax under Sec 147(6C). Property sale (Sec 236C) and purchase (Sec 236K) are banded by value (broadly 4.5%–5.5% and 1.5%–2.5% for filers). Remittance abroad via card (Sec 236Y): 5% (filer) / 10% (non-filer). Capital gain on debt securities (Sec 151A): 15% / 30%.
E-commerce digital transactions (Sec 153(2A)) were introduced: 1% of gross amount on payments through a digital/banking channel and 2% on cash-on-delivery collected via courier. Salaried slab rates and the high-earner surcharge were reduced.
Related: Withholding Tax Card 2026-27 · Tax Card 2026-27 · Full FBR Tax Slab Tables · Downloads