Instant
Rent Withholding Tax Calculator 2026
Calculate the withholding tax (WHT) on rent of immovable property in Pakistan under Section 155. Enter your gross rent, landlord type and filer status to see the exact tax to be withheld, your net rent and effective rate for 2025-2026.
Updated for Tax Year 2025-2026
Based on Section 155 (Income Tax Ordinance)
Individual, AOP & Company Rates
Used by landlords & tenants across Pakistan
Karachi | Lahore | Islamabad | Peshawar | Faisalabad | Gujranwala | Sialkot | Rawalpindi | Multan | Sargodha | Bahawalpur
Calculate your rent withholding tax
WHT Calculation Breakdown
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- Up to Rs. 300,0000%
- Rs. 300,001 - 600,0005%
- Rs. 600,001 - 2,000,000Rs 15,000 + 10%
- Above Rs. 2,000,000Rs 155,000 + 25%
- Company (gross rent)15%
How to Use the Rent Withholding Tax Calculator
- Select fiscal year & landlord type
- Choose filer status (Filer/Non-Filer)
- Pick rent period (annual/monthly)
- Enter the gross rent and Calculate
- Download the PDF or talk to an expert
Reviewed & Verified by Umair A R Mughal , for Tax Year 2025-2026
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Quick answers About Rent Withholding Tax
What is rent withholding tax
Tax that a tenant deducts from rent and deposits with the FBR under Section 155 of the Income Tax Ordinance, 2001.
Who deducts it?
The tenant (a prescribed person) deducts WHT at source and pays it to the FBR by the 15th of the next month.
Is rent under 300,000 taxed?
No - for individuals and AOPs, annual rent up to PKR 300,000 is exempt from WHT.
Is it adjustable?
Yes - rent WHT is an adjustable advance tax credited against your annual tax liability.
Which year is covered?
Tax Year 2025-2026 (and 2024-2025 selectable).
| Annual Gross Rent (Individual / AOP) | WHT Rate (Filer) |
|---|---|
| Up to 300,000 | 0% (exempt) |
| 300,001 - 600,000 | 5% of amount exceeding 300,000 |
| 600,001 - 2,000,000 | Rs 15,000 + 10% of excess over 600,000 |
| Above 2,000,000 | Rs 155,000 + 25% of excess over 2,000,000 |
| Company (any amount) | 15% flat (30% if non-ATL) |
Worked Examples: Rent WHT (Filer vs Non-Filer)
| Annual Rent | WHT Filer | WHT Non-Filer (x2) |
|---|---|---|
| 600,000 | 15,000 | 30,000 |
| 1,200,000 | 75,000 | 150,000 |
| 2,400,000 | 255,000 | 510,000 |
| 3,600,000 | 555,000 | 1,110,000 |
| 6,000,000 | 1,155,000 | 2,310,000 |
Who Should Use This Rent Withholding Tax Calculator?
Landlords
Tenants
Property investors
Commercial tenants
Companies (as tenants)
Estate agents
Overseas landlords
Withholding agents
Common Mistakes With Rent Withholding Tax
- Not deducting WHT when the tenant is a prescribed person.
- Forgetting the PKR 300,000 annual exemption.
- Applying filer rates to a non-filer landlord (should be double).
- Treating company rent the same as individual rent.
- Missing the 15th-of-next-month deposit deadline.
Rent Withholding Tax Calculator for All Major Cities
- Islamabad
- Karachi
- Lahore
- Faisalabad
- Gujranwala
- Sialkot
- Peshawar
- Sargodha
- Jhang
- Multan
Frequently Asked Questions About Rent Withholding Tax Calculator 2026
What is the rent withholding tax rate in Pakistan for 2025-2026?
For individuals and AOPs, no WHT applies up to PKR 300,000 a year; then 5% (300k-600k), Rs 15,000 + 10% (600k-2,000,000) and Rs 155,000 + 25% above PKR 2,000,000. Companies pay a flat 15%. Non-filers pay double.
How much tax is deducted on a monthly rent of PKR 100,000?
A monthly rent of PKR 100,000 is PKR 1,200,000 a year. For an active filer the WHT is Rs 15,000 + 10% of Rs 600,000 = PKR 75,000 a year (about PKR 6,250 a month). A non-filer pays double, PKR 150,000.
Who deducts and deposits the rent WHT?
The tenant (if a prescribed person) deducts the tax from the rent at the time of payment and deposits it with the FBR by the 15th of the following month, then issues a deduction certificate to the landlord.
Is rent withholding tax adjustable or final?
It is adjustable. Rent WHT is an advance tax credited against your annual income tax liability, and any excess is refunded when the return is filed.
Is this rent withholding tax calculator free?
Yes, it is completely free, provided for educational and estimation purposes to help landlords and tenants.
Is rental income up to 300,000 really tax-free?
For individuals and AOPs, annual gross rent up to PKR 300,000 is exempt from withholding. Above that, the progressive Section 155 slabs apply.
How much WHT does a company pay on rent?
Rent paid to a company is subject to a flat 15% WHT on the gross amount regardless of the threshold, increasing to 30% if the company is not on the Active Taxpayer List.
How can a landlord reduce rent withholding tax?
Stay on the ATL – non-filers pay double. Register for an NTN and file your return so only the lower filer rate is deducted, then claim the WHT as credit.
Which tax year does this calculator use?
This calculator is configured for Tax Year 2025-2026, with 2024-2025 also selectable.
How can I check my ATL (Filer) status?
Simply type “ATL [space] your 13-digit CNIC” and SMS it to 9966, or verify your Active Taxpayer status on the FBR website.
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