Any business in Pakistan that makes payments to employees, contractors, suppliers, or service providers above certain thresholds must register as a withholding tax agent and file monthly WHT statements with FBR. Kamboh Associates handles WHT agent registration and all monthly filings for businesses across Pakistan.

Who Must Register as WHT Agent?

Under the Income Tax Ordinance 2001, any person making the following payments must deduct WHT at source and deposit it with FBR: salary payments to employees, payments for services above Rs 30,000, payments for supply of goods above Rs 75,000, rent payments above Rs 25,000/month, and various other payments. Failure to deduct and deposit WHT results in penalties equal to the amount of tax not deducted.

Penalty Warning: If you make qualifying payments without deducting WHT, you (the payer) are personally liable for the tax not deducted, plus a penalty equal to the same amount. This can double your unexpected tax cost. Register and comply proactively.

Common WHT Rates for Businesses 2026

Payment TypeWHT Rate (Filer)WHT Rate (Non-Filer)Section
Salary (employee)Progressive slabsProgressive slabs149
Services rendered8%15%153(1)(b)
Supply of goods4%8%153(1)(a)
Rent (commercial)15%17.5%155
Rent (residential, above Rs 25,000)10%17.5%155
Professional services10%17.5%153(1)(b)
Dividend15%30%150

Monthly WHT Compliance Process

  1. Identify all qualifying payments made during the month
  2. Deduct applicable WHT from each payment before disbursing
  3. Deposit all deducted WHT to FBR's treasury account by the 15th of the following month
  4. File monthly WHT statement (Form CPR/PSID) on FBR IRIS by the 15th
  5. Issue WHT certificates to payees (required for their annual returns)

Pricing

ServicePriceTimeline
WHT Agent RegistrationFrom Rs 2,0002-3 days
Monthly WHT Statement FilingFrom Rs 2,000/monthBy 15th monthly
Annual WHT ReconciliationFrom Rs 5,0002-3 days

WHT Compliance - Never Miss a Monthly Deadline

WhatsApp 0328-4675162. Kamboh Associates files your monthly WHT statements on time every month.

Free Consultation 0328-4675162

Frequently Asked Questions

When must I deduct WHT on service payments?
You must deduct 8% WHT (filer payee) or 15% (non-filer payee) on all service payments exceeding Rs 30,000 made to resident individuals. This includes IT services, consulting, marketing, event management, and all other professional services. Always verify the payee's filer status first.
What is the penalty for not deducting WHT as an agent?
The person responsible for deducting WHT who fails to do so is personally liable for the full amount of tax not deducted plus a penalty equal to the same amount under Section 161 of the Income Tax Ordinance. This can be recovered from the payer even if the payee later pays their own tax.