Withholding Tax Calculator (Tax Year 2025)
Withholding Tax Calculator
Calculate withholding tax for various transactions in Pakistan (July 1, 2024 – June 30, 2025)
Minimum threshold information will appear here
Transaction Amount:
PKR 0.00
Applicable Rate:
0%
Withholding Tax:
PKR 0.00
Net Amount After Tax:
PKR 0.00
Section Reference:
–
Bank Transactions (Section 236P / 231A)
Cash Withdrawal (Filer) – Above PKR 50,000
Exempt
Cash Withdrawal (Non-Filer) – Above PKR 50,000
0.6%
Bank Transfer (Non-Filer) – Above PKR 50,000
0.1%
Profit on Debt Securities (Filer)
15%
Profit on Debt Securities (Non-Filer)
35%
Property Sale (Section 236C)
Filer – Up to PKR 50 million
3%
Filer – PKR 50-100 million
4%
Filer – Above PKR 100 million
5%
Non-Filer – Any value
10%
Late Filer – Up to PKR 50 million
6%
Late Filer – PKR 50-100 million
7%
Late Filer – Above PKR 100 million
8%
Property Purchase (Section 236K)
Filer – Up to PKR 50 million
3%
Filer – PKR 50-100 million
3.5%
Filer – Above PKR 100 million
4%
Non-Filer – Up to PKR 50 million
12%
Non-Filer – PKR 50-100 million
16%
Non-Filer – Above PKR 100 million
20%
Late Filer – Up to PKR 50 million
6%
Late Filer – PKR 50-100 million
7%
Late Filer – Above PKR 100 million
8%
Vehicle Registration (Section 236G / 231B)
Car up to 850cc (Filer)
0.5%
Car up to 850cc (Non-Filer)
1.5%
Car 851-1000cc (Filer)
1%
Car 851-1000cc (Non-Filer)
3%
Car 1001-1300cc (Filer)
1.5%
Car 1001-1300cc (Non-Filer)
4.5%
Car 1301-1600cc (Filer)
2%
Car 1301-1600cc (Non-Filer)
6%
Car 1601-1800cc (Filer)
3%
Car 1601-1800cc (Non-Filer)
9%
Car 1801-2000cc (Filer)
5%
Car 1801-2000cc (Non-Filer)
15%
Car 2001-2500cc (Filer)
7%
Car 2001-2500cc (Non-Filer)
21%
Car 2501-3000cc (Filer)
9%
Car 2501-3000cc (Non-Filer)
27%
Car above 3000cc (Filer)
12%
Car above 3000cc (Non-Filer)
27%
Utility Bills (Section 236A)
Electricity Commercial (Filer) – Above PKR 75,000
7.5%
Electricity Commercial (Non-Filer) – Above PKR 75,000
10%
Gas Commercial (Filer) – Above PKR 200,000
7.5%
Gas Commercial (Non-Filer) – Above PKR 200,000
10%
Telephone (Filer) – Above PKR 5,000
10%
Telephone (Non-Filer) – Above PKR 5,000
12.5%
Tax Year 2025 Major Changes
- Bank Withdrawals: Filers now exempt from withholding tax
- Profit on Debt: Rates increased to 15% for filers, 35% for non-filers
- Property Transactions: New progressive rate structure based on property value
- Vehicle Registration: Shifted from engine capacity to value-based taxation
- Late Filer: New category introduced with specific rates
Property Transaction Changes
- Progressive Rates: Different rates based on property value
- Capital Gains Tax: Flat 15% for filers, progressive for non-filers
- Non-Filer Penalty: Significantly higher rates for non-filers
- Late Filer Category: Intermediate rates between filers and non-filers
Filer Status Benefits
- Bank Withdrawals: Complete exemption for filers
- Property Purchase: Up to 16% tax savings compared to non-filers
- Vehicle Registration: Up to 18% tax savings compared to non-filers
- Profit on Debt: 20% tax savings compared to non-filers
Tax Year 2025 (July 1, 2024 – June 30, 2025): This calculator uses the latest FBR rates and thresholds. Tax rates and regulations are subject to change. Please consult with a tax professional for specific advice and verify current rates with FBR notifications.
Tax Year 2025 | Last updated: July 2024