Pakistan Withholding Tax Card 2026-27 — Complete FBR WHT Rates
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Rs.10M | Eight slabs, top rate 35% from Rs. 7M, surcharge withdrawn for salaried |
| Specified services incl. security guard (Sec 153(1)(b)) | 6% / 12% | 7% / 14% |
| Property sale (Sec 236C) | 4.5%–5.5% banded by value + late-filer tier | Flat 2.75% (filer/ATL) — no value bands |
| Property purchase (Sec 236K) | 1.5%–2.5% banded by value + late-filer tier | Flat 1.25% (filer/ATL) — no value bands |
| Export of goods (Sec 154) | 1% | 1.25% |
| Remittance abroad via card (Sec 236Y) | 5% | 0.5% |
| Capital gain on debt securities (Sec 151A) | 15% / 30% | 20% / 40% |
| Life insurance/takaful payouts (Sec 151B) | No such section | New: 15% (within 1 yr) / 10% (1–4 yrs) |
| Social media platform revenue (Sec 154B) | No such section | New: 5% (filer) / 10% (non-filer) |
| Section 7E (deemed income) | 20% (deemed rental) | 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
Editorial note: We publish only the ATL (filer) rate for Sections 236C and 236K because the Finance Act 2026 language on non-filer treatment is not yet settled. FBR has not issued a definitive non-filer schedule for TY 2026-27, and published rate cards differ. If you need a non-filer figure, confirm against FBR IRIS or the current Gazette before relying on it for a filing.
| Transaction | ATL (Filer) |
|---|
| Sale/transfer (Sec 236C) | 2.75% flat, regardless of consideration |
| Purchase (Sec 236K) | 1.25% flat, regardless of fair market value |
Late-filer tier abolished for both sections.
Imports — Sec 148
| Category | ATL (Filer) | Non-ATL |
|---|
| Goods in Part I, Twelfth Schedule | 1% | 2% |
| Goods in Part III, Twelfth Schedule (commercial) | 6% | 12% |
Related: Pakistan Tax Card 2026-27 · Full FBR Tax Slab Tables · Compare Tax Years · Downloads