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.