Withholding Tax Rate Card 2026-27 Pakistan — Har Section Ki Mukammal List

Withholding tax (WHT) Pakistan ke tax system ka sabse zyada roz-marra apply hone wala hissa hai — salary se lekar bank profit, property transaction se lekar cash withdrawal tak. Ye complete rate card 2026-27 fiscal year ke har important section ko ek jagah leke aata hai — filer aur non-filer rates side by side, taake aap ek nazar mein apni transaction ki sahi rate check kar sakein.

TL;DR

Filer rate har section mein non-filer se kam hoti hai — kabhi kabhi double se bhi zyada farq. Bank profit 15%/35%, property sale 2.75%/5.5%, purchase 1.25%/2.5%, cash withdrawal 0%/0.6%. Filer status ek return se milta hai — poore saal ke fayde ke saath.

Sab Se Zyada Apply Hone Wale Sections

Section	Transaction	Filer Rate	Non-Filer Rate
149	Salary Income	Slab 0–35%	Slab 0–35%
151	Bank Profit / Profit on Debt	15%	35%
236K	Property Purchase	1.25%	2.5%
236C	Property Sale	2.75%	5.5%
231A	Cash Withdrawal (Rs 50k+/day)	0%	0.6%
231B	Vehicle Registration (1000-2000cc)	Rs 10,000–50,000	Rs 25,000–1,25,000

Business, Contracts aur Services

Section	Transaction	Filer Rate	Non-Filer Rate
153(1)(a)	Sale of Goods (Companies)	4%	8%
153(1)(b)	Services Payment	7%–11%	14%–22%
153(1)(c)	Contracts / Execution	7%	14%
150	Dividend (Company/Mutual Fund)	15%	30%
156	Prize / Lottery / Bond Winnings	15%	25%
233	Brokerage / Commission	12%	24%
154	Export Proceeds (Final Tax)	1%	1%
154 (IT/Software)	IT & Software Export (PSEB registered)	0.25%	0.25%*

*IT/software export ki concessionary rate sirf active filer ko milti hai — non-filer ke liye normal export rate ya higher slab apply ho sakta hai.

Rozmarra Ki Transactions

Section	Transaction	Filer Rate	Non-Filer Rate
236	Mobile / Phone Bill	10%	15%
235	Commercial Electricity Bill	Per slab	Per slab (higher)
236I	Education Fee (Rs 2,00,000+/year)	0%	5%
155	Rent on Immovable Property	Per rent slab	Per rent slab
—	Foreign Remittance (Banking Channel)	Exempt	Exempt

Final tax vs adjustable tax: Zyada tar WHT "adjustable" hota hai — annual return mein credit milta hai aur excess refundable hota hai. Lekin export proceeds (1%), IT export (0.25%), aur kuch property transactions "final tax" hain — inpar annual return mein extra tax nahi lagta.

Salary Tax Slabs 2026-27 — Section 149 Ke Sath

Annual Taxable Income	Tax Rate
Up to Rs 6,00,000	0%
Rs 6,00,001 – Rs 12,00,000	2.5% of amount exceeding Rs 6,00,000
Rs 12,00,001 – Rs 22,00,000	Rs 15,000 + 12.5% exceeding Rs 12,00,000
Rs 22,00,001 – Rs 32,00,000	Rs 1,40,000 + 20% exceeding Rs 22,00,000
Rs 32,00,001 – Rs 41,00,000	Rs 3,40,000 + 25% exceeding Rs 32,00,000
Rs 41,00,001 – Rs 60,00,000	Rs 5,65,000 + 32.5% exceeding Rs 41,00,000
Above Rs 60,00,000	Rs 11,82,500 + 35% exceeding Rs 60,00,000

WHT Credit Kaise Claim Karein

Saal bhar deducted hone wali withholding tax ek "prepayment" hoti hai — annual return mein isko credit ke taur par claim karna zaroori hai:

Har deductor (employer, bank, client) se WHT certificate collect karo
IRIS return ke "Tax Credits" section mein har certificate ka amount enter karo
System khud net payable ya refundable calculate karega
Excess WHT ho toh refund application file karo — ya agle saal adjust karwao

Common mistake: Bohat se filers apna bank profit WHT certificate collect karna bhool jaate hain — ye chhota lagta hai lekin saal bhar mein accumulate hoke thousands ban jata hai jo credit na lene ki wajah se waste ho jata hai.

Kamboh Associates Se WHT Compliance Help

Service	Fee
WHT Certificate Collection & Credit Reconciliation	Included in Return Filing
Monthly WHT Statement (Withholding Agents)	Rs 3,000/month
Section 159 Exemption Certificate	Rs 5,000
WHT Refund Application	Rs 5,000

Aksar Puchhe Gaye Sawal — WHT Rate Card 2026-27

WHT rate card 2026-27 mein sab se zyada important sections kaunsay hain?

Sab se zyada frequently apply hone wale sections: 149 (salary), 151 (bank profit — 15%/35%), 236C aur 236K (property sale/purchase — 2.75%/5.5% aur 1.25%/2.5%), aur 231A (cash withdrawal — 0%/0.6%). In panchon sections se hi zyada tar log affected hotay hain.

Filer aur non-filer rate mein itna farq kyun hai?

FBR ne jaan bujh kar non-filer rate zyada rakhi hai — taake log return file karke Active Taxpayer List (ATL) mein aayein. Zyada tar sections mein non-filer rate filer se double ya zyada hoti hai, jo tax base widen karne ki policy hai.

Kya WHT sara adjustable hota hai ya final tax bhi hota hai?

Zyada tar WHT adjustable hai — annual return mein credit milta hai. Lekin kuch transactions final tax hain jaise export proceeds (1%) aur IT/software export income (0.25%) — in par annual return mein additional tax nahi lagta chahe income kitni bhi ho.

Cash withdrawal par WHT kab lagta hai 2026-27 mein?

Section 231A ke tehat, ek din mein Rs 50,000 se zyada cash withdrawal par non-filer ko 0.6% WHT deni hoti hai. Filer ke liye ye rate 0% hai — yani filer hone ka ek aur direct fayda cash transactions mein bhi milta hai.

WHT rate card ke hisab se apni tax planning kaise karein?

Sab se pehla step filer status confirm karo — ye har section ki rate half kar deta hai. Phir apne saare WHT certificates saal bhar collect karo taake annual return mein sahi credit claim ho sake. Kamboh Associates ye poora process manage karta hai — WhatsApp 0328-4675162.

WHT Compliance — Ek Call Mein Sort Karo

Certificate collection, credit reconciliation, exemption certificate — sab Kamboh Associates handle karta hai.

WhatsApp: 0328-4675162 WHT Services

Withholding Tax Rate Card 2026-27 — Har Section Ki Mukammal List