Impact Tech Solutions · Financial Calculators
Pakistan Withholding Tax (WHT) Calculator
Reference — Section 153/155/150 WHT Rates (FY 2026-27)
Rates shown reflect the Finance Act 2026 rate card. Being off the Active Taxpayers' List (ATL/"filer") typically doubles the withholding rate. Most Section 153 deductions are treated as Minimum Tax (not fully adjustable) — confirm treatment (Final/Minimum/Adjustable) with your tax advisor, since it materially affects your actual liability.Section 153(1)(b) only applies where aggregate annual payments to a single service provider exceed Rs. 30,000.
Methodology, interpretation & sources
Purpose. Calculates withholding tax on common payment categories under Sections 153, 155, and 150 of the Income Tax Ordinance, with filer/non-filer rates.
How to use the result. Start with source data you can verify, enter values on a consistent unit and time basis, and record the assumptions used. The main inputs on this page include Payment Category, Filer Rate (%), Non-Filer Rate (%), Gross Payment/Invoice Amount, Filer Status, Your Name. Re-run the calculation when those assumptions change rather than carrying an old result forward.
Decision use. Use this tool as an estimate only. Pakistan tax rules, thresholds, exemptions and filing treatment can change through Finance Acts, notifications and FBR guidance.
Limitations. Verify the applicable tax year, taxpayer category and current statutory rates on FBR resources before making a filing or payment decision.
Primary references. Use the current edition/version that applies to your jurisdiction and organization:
Editorial note. Prepared and maintained by Impact Tech Solutions. Editorially updated 28 September 2026. No individual professional credential is claimed on this page; high-consequence, statutory, tax, engineering or health decisions should be independently verified against the current primary source and, where required, a qualified professional.