Commission agents and brokers in Pakistan have WHT deducted on commissions received. This adjustable WHT must be declared in annual return. Know your tax obligations.
WHT on Commission Income
Under Section 233, the person paying commission must deduct WHT before paying the agent. This WHT is adjustable against annual income tax liability.
Commission WHT Rates 2026
| Type of Commission | Filer Rate | Non-Filer Rate |
|---|---|---|
| Advertising agents | 10% | 20% |
| Life insurance agents | 8% | 16% |
| General agents and brokers | 12% | 24% |
| Property dealers (commission) | 10% | 20% |
Commission agent or broker? WhatsApp 0328-4675162 - we file your return and claim back excess WHT.
Frequently Asked Questions
Can I deduct expenses against commission income?
Yes. All genuine business expenses are deductible against commission income - travel, phone bills, office rent, marketing costs. Keep all receipts for FBR verification.