Pakistan Withholding Tax Calculator – Goods & Services
Estimate the withholding/advance tax deductible or collected under Sections 153, 154, 154A, 154B, 231B, 233, 236A, 236G and 236H of the Income Tax Ordinance, 2001, on payments and transactions for goods and services — as amended by the Finance Act 2026, for tax year 2026–27 (1 July 2026 to 30 June 2027).
Withholding Tax Rates – Goods & Services, Tax Year 2026–27
Reference rates under Sections 153, 154, 154A, 154B, 231B, 233, 236A, 236G and 236H, and the First, Second and Tenth Schedules to the Income Tax Ordinance, 2001, as amended by the Finance Act 2026, effective 1 July 2026.
Goods
| Category | Filer | Non-Filer |
|---|---|---|
| General goods – Company | 5% | 10% |
| General goods – Individual / AOP | 5.5% | 11% |
| Toll manufacturing – Company | 9% | 18% |
| Toll manufacturing – Individual / AOP | 11% | 22% |
| Rice, cotton seed or edible oils | 1.5% | 3% |
| Distributor – Cigarettes | 2.5% | 5% |
| Distributor – Pharmaceutical products | 1% | 2% |
| Distributor/dealer/wholesaler/retailer of FMCG, fertilizer, electronics, sugar, cement, steel or edible oil (ATL-listed only) | 0.25% | Standard goods rate applies |
| Sale of gold, silver and articles thereof | 1% | 2% |
| Export of goods (Section 154) | 1.25% flat | |
| E-commerce – digital/banking payment | 1% flat | |
| E-commerce – Cash on Delivery (courier) | 2% flat | |
| Sale to distributors/dealers/wholesalers (Section 236G, non-fertilizer) | 0.1% | 2% |
| Sale of fertilizer to distributors/dealers/wholesalers (Section 236G) | 0.7% | 2% |
| Sale to retailers (Section 236H) | 0.5% | 2.5% |
| Sale by public auction or tender (Section 236A) | 10% flat (5% for immovable property/rail auctions) | |
| Purchase of motor car/jeep (Section 231B) | 0.5%–12% by engine capacity | Filer rate × 3 |
Services
| Category | Filer | Non-Filer |
|---|---|---|
| IT and IT-enabled services (domestic) | 4% | 8% |
| Specified services (transport, freight forwarding, hotel, security guard, engineering, etc.) | 7% | 14% |
| Electronic and print media advertising | 1.5% | 3% |
| Independent professional services (doctors, lawyers, architects, accountants, software engineers) | 15% | 30% |
| Terminal and port operating services (companies) | 12% | 24% |
| Oil tanker contractor services | 2% | 4% |
| Stitching, dying, printing, embroidery, washing, sizing or weaving (paid by exporters/export houses) | 1.25% flat | |
| Other / general services (not elsewhere specified) | 14% | 28% |
| Export of services – IT / software / ITeS via PSEB-registered exporter (TY2024–2029) | 0.25% flat | |
| Export of services – other | 1% flat | |
| E-commerce – digital/banking payment | 1% flat | |
| E-commerce – Cash on Delivery (courier) | 2% flat | |
| Social media / digital content creator revenue (Section 154B) | 5% flat | |
| Brokerage and commission – advertising agents (Section 233) | 10% | 20% |
| Brokerage and commission – life insurance agents (Section 233) | 8% | 16% |
| Brokerage and commission – other agents (Section 233) | 12% | 24% |
| Functions and gatherings – halls, hotels, marquees, lawns, clubs (Section 236CB) | 10% | 20% |
This calculator estimates advance income tax withholding and advance/collected tax on goods and services transactions under Sections 153, 154, 154A, 154B, 231B, 233, 236A, 236G and 236H of the Income Tax Ordinance, 2001, for tax year 2026–27, based on the First, Second and Tenth Schedules as amended by the Finance Act 2026. It does not cover withholding on contracts under Section 153(1)(c), property purchase/sale (see our dedicated Property Tax Calculators), rent, salary, dividends, profit on debt, cash withdrawal/banking transactions, the annual motor vehicle token tax under Section 234, consumption-based advance tax on electricity (Section 235) or telephone/internet bills (Section 236), the flat Rs. 200,000 levy on foreign domestic worker visas (Section 231C), or any other withholding provision not listed above. Reduced-rate categories subject to conditions (such as Active Taxpayers’ List status for certain distributor rates) may not apply in every case. No amount you enter is stored or sent anywhere. This tool is for illustration only, not a substitute for a proper assessment. Talk to us to confirm the correct rate for your transaction.