The complete set of FBR withholding tax (WHT) rates under the Income Tax Ordinance, 2001, as amended by the Finance Act 2026, for Tax Year 2027 (1 July 2026 – 30 June 2027). Covers salary, services, goods, contracts, property, exports, dividends, motor vehicles and every other section where tax is deducted or collected at source.
What Changed — Tax Year 2026 vs Tax Year 2027
Area
TY 2025-26
TY 2026-27 (Finance Act 2026)
Salary (Sec 149)
Six slabs, top rate 35% from Rs. 4.1M, 9% surcharge on salaried >Rs.10M
Eight slabs, top rate 35% from Rs. 7M, surcharge withdrawn for salaried
Abolished following Federal Constitutional Court ruling of 6 May 2026
Everything not flagged as new or changed carries the same rate it did in TY 2025-26.
Salary & Director Fee — Sec 149
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 + 20% of amount exceeding Rs. 2,200,000
3,200,001 – 4,100,000
Rs. 316,000 + 25% of amount exceeding Rs. 3,200,000
4,100,001 – 5,600,000
Rs. 541,000 + 29% of amount exceeding Rs. 4,100,000
5,600,001 – 7,000,000
Rs. 976,000 + 32% of amount exceeding Rs. 5,600,000
Above 7,000,000
Rs. 1,424,000 + 35% of amount exceeding Rs. 7,000,000
No surcharge on salaried income for TY 2026-27.
Dividends — Sec 150
Category
ATL (Filer)
Non-ATL
Independent Power Producers (pass-through)
7.5%
15%
Real Estate Investment Trust (general)
15%
30%
Mutual funds — equities
15%
30%
Any other case
15%
30%
Profit on Debt — Sec 151
Category
ATL (Filer)
Non-ATL
National Savings Scheme / Post Office
15%
30%
Bank deposit / financial institution
20%
40%
All other cases
15%
30%
Capital Gain on Debt Securities — Sec 151A
20% (filer) / 40% (non-filer). Increased from 15%/30% in TY 2025-26.
Life Insurance & Takaful Payouts — Sec 151B (New)
Payout Timing
Rate
Within 1 year of policy issuance
15%
Between 1 and 4 years
10%
After 4 years, or on death/disability
Exempt
Payments to Non-Residents — Sec 152
Payment Type
Rate
Status
Royalty and technical fee
15%
Final
Insurance or re-insurance premium
5%
Minimum
Other payments to non-residents
20%
Adjustable
Goods, Services & Contracts — Sec 153
Category
ATL (Filer)
Non-ATL
Specified services incl. security guard
7%
14%
IT and IT-enabled services
4%
8%
Independent professional services
15%
30%
Terminal and port operating services
12%
24%
Other services (residual)
14%
28%
Sale of goods — company
5%
10%
Sale of goods — other taxpayers
5.5%
11%
Contracts — company
7.5%
15%
Contracts — other taxpayers
8%
16%
Security Guard / Security Company Services — Sec 153(1)(b)
Security guard and security company services are explicitly named under "specified services" in Section 153(1)(b). For TY 2027: 7% for ATL (filer) and 14% for non-ATL (non-filer). Up from 6%/12% in TY 2025-26.
E-Commerce Digital Transactions — Sec 153(2A)
Mode
Rate
Digital/banking channel via payment intermediary
1% of gross amount
Cash on delivery via courier
2% of gross amount
Exports of Goods — Sec 154
Transaction
Rate
Status
Realization of export proceeds by an exporter
1.25%
Minimum
Export of IT/ITES services (PSEB-registered)
0.25%
Final through TY 2029
Social Media Platform Revenue — Sec 154B (New)
YouTube, Facebook, Instagram, TikTok, etc.: 5% (filer) / 10% (non-filer). Minimum tax for residents; final tax for non-residents without a Pakistani PE.
Rent of Immovable Property — Sec 155
Annual Rent
ATL (Filer)
Non-ATL
Up to Rs. 300,000
0%
0%
Rs. 300,001 – 600,000
5% of excess over Rs. 300,000
+100%
Rs. 600,001 – 2,000,000
Rs. 15,000 + 10% of excess over Rs. 600,000
+100%
Above Rs. 2,000,000
Rs. 155,000 + 25% of excess over Rs. 2,000,000
+100%
Companies (flat)
15%
30%
Prizes, Winnings & Petroleum — Sec 156 / 156A
Category
ATL (Filer)
Non-ATL
Prize bond winning
15%
30%
Raffle, lottery, quiz prize
20%
40%
Commission/discount to petrol pump operators
12%
24%
Cash Withdrawal — Sec 231AB
Non-ATL: 0.8% on cash withdrawal exceeding Rs. 50,000/day from all accounts combined. ATL: 0%.
Motor Vehicles — Sec 231B / 234
Engine Capacity
ATL (Filer)
Up to 850cc
0.5% of value
851–1,000cc
1%
1,001–1,300cc
1.5%
1,301–1,600cc
2%
1,601–1,800cc
3%
1,801–2,000cc
5%
2,001–2,500cc
7%
2,501–3,000cc
9%
Above 3,000cc
12%
Non-ATL rate is the filer rate increased by 200% (3× the filer rate).
Property Transactions — Sec 236C & 236K
Finance Act 2026 sets the flat ATL rates below. The special non-ATL tables in Rule 1 of the Tenth Schedule remain in force, while Rule 1A, the separate late-filer tier, was omitted. Confirm the generated PSID in FBR IRIS before payment.
