WHT rates for filers and non-filers change each Finance Act. Verify all rates below before relying on them for financial decisions.
Enter a transaction amount to see exactly how much extra tax a non-filer pays vs an ATL filer.
| Transaction | Filer Rate | Non-Filer Rate | Section |
|---|---|---|---|
| Bank cash withdrawal (above limit) | 0.6% | 1.2% | 231A |
| Property purchase (236K) | 3% | 6% | 236K |
| Property sale (236C) | 4% | 8% | 236C |
| Vehicle registration (new) | 2% | 4% | 231B |
| Dividend income | 15% | 30% | 150 |
| Contract / supply payments | 7.5% | 15% | 153 |
Get on the Active Taxpayer List (ATL) through NTN registration + tax return filing. Takes less than 24 hours with Kamboh Associates.