Withholding Income Tax Regime (WHT Rates Card)

Guideline for the Tax a ers Tax Collectors & Withholdina Tax A ents - as per Finance Act 2023 — undated up to June 30 2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Goods falling in Part-I,

1% 2%
12th Sch.
Goods falling in Part-II,
2% 4%
12th Sch.
Goods falling in Part-II,
12th Sch, Commercial 3.5% 7%
Importer
Goods falling in Part-
5.5% 11%
III, 12th Sch.
Goods falling in Part- Part-II of First
III, 12th Sch, 6% 12% Schedule
148
Commercial Importer Read with R.1 of
Imports
Proviso 1(a) 10th Schedule
Manufactures falling in
1% 2%
SRO 1125(0/2011 of
31.12.11
Proviso 1 (b) Pharma
4% 8%
Products
Proviso 1 (c) CKD Kits
1% 2%
for EVs.
Proviso 2 rates for
Rs.140 to
mobile phones PCT Rs.70 to Rs.11,500
Rs. 23,000
8517.1219

Disclaimer: -This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001, as amended) shall always"
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal foram nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act 2023 — updated u to June 30 2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Proviso 2 rates for

Rs.0 to
mobile phones PCT
Rs.10,400
8517.1211 Rs.0 to Rs. 5,200

Sr. Division-1, Part-I of

Taxable Income Rate of Tax First Schedule
No.
Where taxable income does not Read with R.10(a)
i. Rs . 0 of 10th Schedule
exceed Rs. 600,000
Where taxable income exceeds 2.5% of the
Rs. 600,000 but does not amount exceeding
exceed Rs. 1,200,000 Rs. 600,000
Rs. 15,000 +
Where taxable income exceeds
Every person 12.5% of the
Rs. 1,200,000 but does not
responsible for paying amount exceeding
149 exceed Rs. 2,400,000
Salary to an employee Rs. 1,200,000 No change
Salaries
shall deduct tax from Rs. 165,000 +
Where taxable income exceeds
the amount paid 22.5% of the
Rs. 2,400,000 but does not
amount exceeding
exceed Rs. 3,600,000
Rs. 2,400,000
Rs. 435,000 +
Where taxable income exceeds
27.5% of the
Rs. 3,600,000 but does not
amount exceeding
exceed Rs. 6,000,000
Rs. 3,600,000
Where taxable income exceeds Rs. 1,095,000 +
Rs. 6,000,000 35% of the
Disclaimer:-Thes warn lading Tow Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tim Regime The original Statue (Income Tar Ordinance, 2001, as amended)shall always -
prevail in case of any contradicfionrerror herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2023 — updated up to June 30,2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

amount exceeding
Rs. 6,000,000.
Paid by Independent
Power Purchasers
(IPPs) where such 7.5% 15%
Division-I, Part-III
dividend is pass through
of First Schedule
item
Read with R.1 of
mutual fluids, Real
10`h Schedule
Estate Investment Trust
15% 30%
(REIT) and cases other
than (a), (c) and (d)
150
Dividend Dividend received
by a REIT scheme from 0°/0 00/0
Special Purpose Vehicle

(c) Dividend received

by others from Special
Purpose Vehicle as 35% 70%
defined under the Real
Estate Investment Trust
Regulations, 2015

DiSChlittlet-This Withholding Tar Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime The original Statue (Income Tax Ordinance, 2001, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Withholding Tax Agents - as per Finance Act 2023 — updated up to June 30 2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

(d) A company where

no tax is payable by
such company, due to
exemption of income or
carry forward of 25% 50%
business losses under
Part VIII Chapter III or
claim of tax credits
under Part X of Chapter
III.
Division-IA, Part-
Profit on debt falling
15% III of First Schedule
under clause (a), (b), (c), 30%
Read with R.1 of
or (d) of sub-section (1)
10th Schedule
Profit on Company 25% 50%
Debt on
151 Individual,
Sulcuk
Profit on Debt by SPV AOP return 12.5% 25% Division-IB, Part-
above 1 III of First
or a
Million Schedule, Read
company
Individual, with R.1 of 10th
under
AOP return Schedule
sub- 10% 20%
section below 1
(1A) Million

Disclaimer:-rnis Withholding Tax Rates Card is just an effort to haven ready reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001, as amended)shall always
prevail In case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Pinance Act, 2023— updated up to June 30, 2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Division IV of Part
Sub-section (1) 15% No change I of the First
Schedule
Sub-section (IA) 7% No change Division II of Part
III of the First
Sub-section (1AA) 5% No change Schedule, Read
10% with R.10 (b),(ba),
Sub-section (1AAA) No change (bb) of 10th Sch.
Sub-section (IBA) 20% No change Section 152(1BA)
Division IV of Part
Sub-section (IC) 10% No change I of the First
152 Schedule
Payment to Division II of Part
Non-Residents Sub-section (1D) 10% No change III of the First
Schedule
Division II of Part
Sub-section (iDA) 10% No change III of the First
Schedule
a. In case
the
sukuk
holder is 25% No change
Sub- a Division TB of Part
section compan III of the First
(1DB) Y Schedule

Disclaimer -This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
'y Collectors & Withholdinff Tax Affents - as er Finance Act 2023 — updated up to June 30 2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

b. In case
the sulcu1c
holder is an
individual
Or an
association 12.5% No change
of person, if
the return
on
investment
is more than
one million
(c)case the
sukuk
holder is an
individual
and an
association 10% No change
of person, if
the return
on
investment
is less than
one million
5% 10%
152(2A)(a) Company

Disclaimer:-This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime The original Statue (Income Tar Ordinance, 2001, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
- as er Finance Act 2023— updated up to June 30,2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Division II of Part
5.5% 11% III of the First
Other than Company Schedule, R.1, 10th
Sch.
Rendering or Providing 4% 8%
of certain Services Division II of Part
9% 18% III of the First
152(2A)(b) Company cases Schedule, R.1, 10th
Other than Company 11% 22% Sch.
cases
10% 20% Division II of Part
Sports Person
III of the First
152(2A)(c) Other than sports 8% 16% Schedule
persons R.I, 10th Sch.
153(1)(a) in case of sale 3%
of rice, cotton seed or 1.5%
edible oils Division III of Part
Section 153 153(1)(a) in case of sale 5% 10% III of the First
Payment for
of goods: Company Schedule Read with
Goods,
153(1)(a) in case of sale R.l of l 0th
Services, and 5.5% 11%
of goods: Any other schedu1 e
Contracts
case
153(1)(b) in case of 4% 8%
certain services.

Disclaimer - This Withholding Tar Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime The original Statue (Income Tar Ordinance, 2001, as amended) shall ativors
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal foraus nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Withholding Tax A ents - as per Finance Act 2023 — updated up to June 30 2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

153(1)(b) for services

other than mentioned 9% 18%
above: Company
153(1)(b) for services
other than mentioned 11% 22%
above: In any other
case
1530)(6) In respect of
persons making
payments to electronic 1.5% 3%
and print media for
advertising services
153(1)(c) In case of 20%
10%
sportsperson
153(1)(c) Company 7.5% 15%
153(1)(c) Any other 16%
8%
case
153(2) 1% 2%

Sub-section (1) 1% No Change Division IV of Part

III of the First
154 Schedule Read with
Exports Sub-sections (3), (3A), '1% No Change
(3B), and (3C) R.10(c) of 10th
Schedule
Export proceeds for tax 0.25% No Change Division IVA of
154A Part III of First
years 2024 up to tax

Disclaimer-This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tar Regime. The original Statue (Income Tax Ordinance, 2001, as amended)shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law Itegalforum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Withholding Tax Agents - as per Finance —

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Export of year 2026 of Computer Schedule, Read

Services software or IT services with R.1 of 10th
or IT Enabled services Schedule
by persons registered
with Pakistan
Software Export Board
Any other case 1% No Change

Sr.
Gross amount of rent Rate of tax
No.
Where the gross amount
of rent does not exceed Nil
Rs.300,000
Where the gross amount 5 per cent of the
of rent exceeds gross amount
Division V of Part
155 Rs.300,000 but does not exceeding
Individuals and AOP 100% III of First Schedule
Rent of exceed Rs.600,000 Rs.300,000.
increase Read with R.I of
Immovable Where the gross amount Rs.15,000 plus 10
10th Schedule
Property of rent exceeds per cent of the gross
Rs.600,000 but does not amount exceeding
exceed Rs.2,000,000 Rs.600,000
Rs.155,000 plus 25
Where the gross amount
per cent of the gross
of rent exceed
amount exceeding
Rs.2,000,000.
Rs.2,000,000

Disclaimer: -This Ifith holding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime The original Statue (Income Tim Ordinance, 2001, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act, 2023— updated up to June 30, 2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Company 1 5% 30%
Prize bond or cross- 15% 30% Division VI of Part
156 word puzzle III First Schedule,
Prizes and raffle, lottery, quiz, read with R.1 of
Winnings prize on sale promotion 20% 40% 10th Schedule
by a company
Division VIA of
156A Part III of First
Sale of 12% 24% Schedule, Read
Petroleum with R.1 of 10th
Products Schedule
231AB cash withdrawal by a -
Section 231AB of
Advance tax person whose name is Income Tax
0.6%
on cash not appearing in the Ordinance, 2001
withdrawal active taxpayers' list
Sr Engine Capacity ATL Non-ATL
Upto 850 cc Rs.10,000 Rs.30,000
851cc to 1000cc Rs.20,000 Rs.60,000 Division VII of Part
231B Increased
Sub-section 231B(1) & 1001cc to 1300cc Rs.25,000 Rs.75,000 IV of First Schedule
Motor by
231B(3) Read with R.1 of
Vehicles 1301cc to 1600cc Rs.50,000 Rs.150,000 200%
10th Schedule
1601cc to 1800cc Rs.150,000 Rs.450,000
1801cc to 2000cc Rs.200,000 Rs.600,000

Disclaimer:- This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tar Regime. The original Statue (Income Tax Ordinance, 2001, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Withholding Tax Agents - as per Finance Act, 2023 — updated up to June 30, 2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Rate of Tax
2001cc to 2500cc 6% of the 18% of the
value value
2501cc to 3000cc 8% of the 24% of the
value value

Above 3000cc 10% of the 30% of the

value value
Provided that the value for the purpose of S Nos. 7 to 9 of the
above Table shall be in case of motor vehicle —
imported in Pakistan, the import value assessed by
the Customs authorities as increased by customs
duty, federal excise duty and sales tax payable at
import stage;
manufactured or assembled locally in Pakistan, the
invoice value inclusive of all duties and taxes; or
auctioned, the auction value inclusive of all duties
and taxes:
Provided further that in cases where engine capacity is not
applicable and the value of vehicle is Rupees five million or
more, the rate of tax collectible shall be 3% of the import
value as increased by customs duty, sales tax and federal
excise duty in case of imported vehicles or invoice value in
case of locally manufactured or assembled vehicles.",

Disclaimer-This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tar Regime. The original Statue (Income Tax Ordinance, 2001, as amended)shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law /legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Taxpayers, Tax Collectors & Withholding Tax Agents - as per Finance Act 2023— updated up to June 30,2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Sr Engine Capacity ATL Non-ATL

I. Upto 850 cc Nil Nil

851cc to 1000cc Rs.5,000 Rs.15,000
1001cc to 1300cc Rs.7,500 Rs.22,500
1301cc to 1600cc Rs.12,500 Rs. 37,500
1601cc to 1800cc Rs.18,750 Its. 56,250
1801cc to 2000cc Rs.25,000 Rs. 75,000 Increased
Sub-section 231B(2) 2001cc to 2500cc Rs.37,500 Its. 112,500 by
200%
2501cc to 3000cc Rs.50,000 Rs. 150,000
Above 3000cc Rs.62,500 Rs187,500
Provided that where the engine capacity is not
app icable and value of vehicle is Rupees Five million or
more; the rate of tax collectible shall be Rupees twenty
thousand;
Provided further that the rate of tax to be collected
under this clause shall ve reduced by ten percent each year
from the date of first registration in Pakistan.
Sr. Engine Capacity ATL Non-ATL Increased
Sub-section 231B(2A) by
1. Upto 1,000 cc Rs. 100,000 Rs. 300,000 200%
DiStlai filer -This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of Imo/ legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Withholdin Tax Agents - as ncr Finance Act 2023— undated un to June 30.2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

1,001cc to 2,000cc Rs. 200,000 Rs. 600,000

2,001cc and above Rs. 400,000 Rs. 1,200,000
231C
issuing or renewing
Advance tax Section 231C of the
domestic aide visa to
on foreign Rs. 200,000/- Income Tax
any foreign national as
domestic Ordinance, 2001
a domestic worker
workers
Advertising Agents 10% 20%
Division II of Part
233 Brokerage Life Insurance Agents IV of the 1"
receiving less than 8% 16%
and Schedule Read with
Commission Rs.0.5 M per annum R.1 of 10th
Persons not covered in 24% Schedule
12%
(1) and (2) above
234 Goods transport Division III of Part
Rs.2.50 per Kg of laden weight No Change
Tax on Motor vehicles IV of First Schedule
Vehicles Vehicles above 8,120 Read with R.10(ha)
Rs.1,200 per annum No Change
kg of laden weight of 10th Schedule

Disclaimer:-This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001, as amended)shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholdin2 Income Tax Re2ime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Withholding Tex A ents - as per Finance Act 2023 — updated up to June 36 2023

Rates for persons Reference ,

Sub-Section and
Section Not on
Description On ATL
ATL

Rate per seat per annum As per Sub Rule

(ha) of Tenth
Sr. Capacity Schedule, tax
Non-Air
Air Conditioned collected under
Conditioned
section 234 during
4 or more the period starting
persons but from the date of
Passenger Transport 200 375 commencement of
less than 10
Vehicle per seat persons Tax Laws (Second
10 or more Amendment)
persons but Ordinance, 2022
500 750 and ending on the
less than 20
persons 30th day of June
20 persons 2023 in respect of
1000 1500 goods transport and
or more
passenger transport

Disclaimer:-This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tar Regime. The original Statue (Income Tax Ordinance, 2001, as amended)shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Withholding Tax Agents - as per Finance Act, 2023 — updated up to June 30, 2023

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Sr. Engine ATL Non- ATL vehicle shall not be

Capacity increased by
Upto Rs.800 Rs.1,600 hundred percent.
1000cc

1001cc- Rs.1,500 Rs.3,000

1199cc

1200cc- Rs.1,750 Rs.3,500

1299cc

1300cc- Rs.2,500 Rs.5,000

Motor vehicles per 1499cc
engine capacity
1500cc- Rs.3,750 Rs.7,500
1599cc

1600cc- Rs.4,500 Rs.9,000

1999cc

2000cc & Rs.10,000 Rs.20,000

above

In case of lump sum:

Disclaimer -This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Withholding , •

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

Sr. Engine ATL Non- ATL

Capacity
Upto 1000cc Rs.10,000 Rs. 20,000

1001-1199cc Rs.18,000 Rs. 36,000

1200-1299cc Rs.20,000 Rs. 40,000

1300-1499cc Rs.30,000 Rs. 60,000

1500-1599cc Rs.45,000 Rs. 90,000

1600-1999cc Rs.60,000 Rs. 120,000

2000cc & Rs.120,000 Rs.240,000

above

sc a mer:-Tais Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding nix Regime. The original Statue (Income Tax Ordinance, 2001, as amended) shall always
prevail in ease of any contrarhetionIerror herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Withholdiiw Tax A ents - as per Finance Act 2023 — undated up to June 30 2023

Rates for persons Reference -

Sub-Section and
Section Not on
Description On ATL
ATL

No
Sr. Gross Amount of Bill Tax
Upto Rs. 500 Rs. 0 Chang
Exceeds Rs. 500 but does not Rs. 10% of amount
e
exceed Rs. 20,000
Sub-Section (1)
Exceeds Rs. 20,000 Rs. 1950 plus 12% of the No
amount exceeding Rs.
Commercial & Chang
20,000 for commercial
Industrial Consumers
consumers. Rs. 1950 plus e Division
5% of amount exceeding IV of
No
Rs. 20,000 for industrial Part-IV of
Chang
consumers the First
235 e
The tax Schedule
Electricity
Read with
Consumption is Rule.
applica 10(i) of
10th
Sub-Section (1) The rate of tax to be collected on domestic electricity consumption shall ble Schedule
be: only on
Non ATL Domestic (i) zero percent the amount of monthly bill is less than Rs. 25,000; and (ii)
Consumers 7.5% if the amount of monthly bill is Rs. 25,000 or more Non
ATL
domest
ic

Disclaimer: -This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001, as amended)shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before aty, Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Withholdin Tax A ents - as per Finance Act 2023— undated up to June 30,2023

Rates for persons Reference _

Sub-Section and
Section Not on
Description On ATL
ATL -

consum
ers

In the case of a
telephone subscriber
(other than mobile
phone subscriber) 10% of the exceeding amount of bill No Change
Division V Part IV
where the amount of
236 of the First
monthly bill exceeds
Telephone Schedule Read with
Rs.1000
and Internet Rule.10(1) of 10th
In the case of subscriber
Schedule
of interne, mobile 15% of the amount of bill or sales price of interne pre-paid
telephone and pre-paid card or prepaid telephone card or sale of units through any No Change
intemet or telephone electronic medium or whatever form
card
Any property or good Division VIII of
other than immoveable 10% of gross sale price 20% Part IV of the First
property Schedule Read with
236A in case of immovable R.1 of 10th
Sale by Public property sold by auction Schedule
Auction and sale by auction of 10%
5% of gross sale price
train management
services by Pakistan
Railways

Disclaimer:-This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime. The original Statue (Income Tax Ordinance, 2001, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
nt - as per Finance Act 2023 — updated up to June 30 2023

Rates for persons Reference _

Sub-Section and
Section Not on
Description On ATL
ATL .

Division X of Part
236C 6% IV of the First
3% of gross amount of consideration received Schedule R.1, 10th
Transfer of Immovable Property
Sch.
Foreign Produced TV Increased
236CA Rs. 1,000,000 per Episode
Drama Serial or Play by 100% Division XA of Part
Advance Tax
Foreign Produced TV IV of the 1'
on Foreign TV Rs . 3,000,000
Play Single Episode Schedule
Serials &
Advertisement Starring
Advertisement Rs. 100,000 per second
Foreign actor
236CB Division X1 of Part
advance tax on the total IV of the First
Advance tax
amount of the bill from 20% Schedule Read with
on functions 10%
a person arranging or R.1 of 10th
and
holding a function Schedule
gatherings
If the recipient of
236G
Fertilizer supplies is Division XIV of
Advance Tax 0.25% 0.7%
listed on ATL of Both Part IV of the First
on sales to
Sales Tax and Income Schedule Read with
distributor,
Tax R.1, 10111 Sch.
dealer &
Other than Fertilizer 0.2%
wholesaler 0.1%
supplies' recipient
Division XV of Part
236H 1% IV of the First
0.5%
Advance Tax on sales to Retailers Schedule Read with

DiSelaiMer2-This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding Tax Regime The original Statue (Income Tar Ordinance, 2001, as amended)shot/always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
 Withholding Income Tax Regime (WHT Rates Card)
Guideline for the Tax a ers Tax Collectors & Wlibholdin2 Tax Agents - as ncr Finance Act. 2023 —

Rates for persons Reference

Sub-Section and
Section Not on
Description On ATL
ATL

R.1 of 10th
Schedule
Division XVIII of
236K Part IV of the First
Advance Tax on purchase of 3130 1115% Schedule Read with
immovable property R.1 of le
Schedule
236Y Division XXVII of
Advance tax on amount remitted Part IV of the First
5% 10% Schedule Read with
abroad through credit, debit or
prepaid cards R.10(t) of 10th
Schedule
236Z 20%
Bonus shares issued by companies 10%

Disclaimer:-This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders of Withholding MX Regime. The original Statue (Income Tax Ordinance, 2001, as amended) shall always
prevail in case of any contradiction/error herein. This card shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.