r_I m

TAX RATES FOR THE TAX YEAR 2O1B -

\
RATES FoR BUSTNESS rNprvrpuAL & Aop MIN|MUM TAX
MINIMUM TAx fll
Nature of Payment Section
lN
Filer Non-F ler

,,, --"- ,-- - =

1. Upto Rs.400,000
lndividuals &AOPS [having annual turnover Rs.10
anduomoanres
l\4illion or-morel
ililii:1ilfli:'l'.?[:,tiI;'!:"1]n"ii#"''"'"""'*'''
morel and Companies - ,,'113
-
s\v,
, a:. -:- __- =-
1
2-

c.
Rs.400,000 to Rs.500,000

Rs.500,000 to Rs.750,000
7ak at lhe amount exceeding Rs.400,000

Rs.7,000 + 1 0% of the amount

Oil Marketing Companies, Reflneries, SSGCL. SNGPL,
ill3ffIflilfi;.Xil:iii?"r,::o"::,i'..";.i,-,
PlA, Dealer or Distributors of Fertillzers & Poultry lndustry I ',, ,,,', ,'---,
ltJ .. t)l
4. Rs.750,000 to Rs.1 ,500,000
Rs.32,000 + 1 5% of the amount
exceeding Rs.750,000
orsoiPnarma.Fas[l\lov,ngConsJTe'gooos.,
Distributors of Pharma, Fast Moving Consumer goods.
Ciqarettes, Petroleum Agent, Rice Mills & Flour N4ills
1I?
113 n,-,:
,r/
Ul
Motorcvcles Dealers 113
Rs.144,500 + 20% ofthe amount
Rs.1,500,000 to Rs.2,500,000 exceeding Rs. 1,500,000 &p""kingr"t"nut
lmports of edible oil &
"dibtuoit
tcffi
packinq material (Companies) 1 48(8) 5.5.. : --' . a
6c. 3 :'.

a Rs.344,500 + 25% of the amount lmports of edible oil & packing material (others) 1 48(8)
Rs.2,500,000 to Rs.4,000,000 -
,lV
6. exceeding Rs.2,500,000 lmports of Plastic Raw Material by lndustrial undertakin( 148(8) 1.75.. a:,,
Rs.719,500 + 30% ofthe amount Services (Companies) 1 53(1 )(b)
7. Rs.4,000,000 to Rs.6,000,000 exceeding Rs.4,000,000
Services, (oth.,
(Other th"n corp"ni"=)
than Companies) 1 53( 1 )(b) - L-:., '- :',
=':
B- Exceeding Rs.6,000,000 Rs.'1,319,500 + 35% of the amount Transport Seruices '153(i)tb, 2i': 2:',
exceeding Rs.6,000,000

TAX RATES FOR SALARIED INDIVIDUALS s""rJ:*--"*-r****M

Seruices provided to Textile, Carpets, Leather, Surgical
& Sports goods
-Iii3illoi'-
'153(1)1lr '.::: ' _.,
2
1 Upto Rs.400,000 0% FINAL DISCHARGE OF TAX
t"t*Jotpay."nt
@ a
Rs,400,000 to Rs.500,000 2% of the amount exceeding Rs.400,000
D
2. lmports of Remeltable Steel, Potassic Fertilizer, Urea LNG

J. Rs.500,000 to Rs.750,000
Rs.2,000 + 5% of the amount l'"[Ti,l'"1i,j?,lli,"J;i3l?i"?"r'*?lii!!,ij5,"-"',''u'"'"
Cotton, Gold & Manufacturers undet SRO.1125(l)/2011
exceedinq Rs.500.000 a".r"r",r, covered undet SRA.1 1 25(l)/241
4. Rs.750,000 to Rs.1 ,400,000
Rs.'14,500 + 10% of the amount
lmports Commercial
"""",
lmports Commercial of Plastic Raw l\,4ateria
1

I
exceeding Rs.750,000
Rs.79,500 + 12.5% of the amount
Rs.1,400,000 to Rs.1,500,000 Imports (Other than above)

6 Rs.1 ,500,000 to Rs.'1 ,800,000

exceeding Rs. 1,400,000
Rs.92,000 + 15% of the amount
exceeding Rs. 1,500,000 Profit on debt upto Rs.500,000 (Other than Companies)
N
7 Rs.1,800,000 to Rs.2,500,000
Rs.1 37,000 + 1 7.5% of the amount
exceeding Rs. 1,800,000 non-residents 1 ': - 'i ^ N
Ja

I
ts bv '521'A
8.

o
Rs.2,500,000 to Rs.3,000,000

Rs.3,000,000 to Rs.3,500,000
Rs.259,500 + 20% of lhe amount
exceeding Rs.2,500,000
Rs.359,500 + 22.5% ofthe amount
exceeding Rs.3,000,000
Rs.472,000 + 25% ofthe amount
10 Rs.3,500,000 to Rs.4,000,000 exceeding Rs.3,500,000
Rs.597,000 + 27.5% of the amount
11 Rs.4,000,000 to Rs.7,000,000 exceedinq Rs.4,000,000
Sale of Rice, Cotton Seed Oil & Edible Oils
7
I
Sale bv Distributor of Fast Movinq Consumer Goods
Sale by Distributor of Fast Moving Consumer Goods
Local Sales & Supplies provided to Textile, Carpets,
Leather, Surgical & Sports goods, Cigarettes and Pharma
1 53(1 )(a)

Rs.1 ,422,000 + 30% of the amount (Companies)

.ts |
'153r1',c' 7ir: '. :', ll
12 Exceeding Rs.7,000,000 exceeding Rs.7,000,000 .ts(OtherthanCompanies) 115311)(c, 75c- --::. l[,
Banking Company | 35./"
=l:lt*^y,r-'
Services of Stitching, Dyeing, Printing, Embroidery,
g. Sizing & Weaving to Exporters '--'- " tI
il
Company
Public & Private I 30%
Small Company | 25ok

DEDUCTION ON CAPITAL GAIN ON DISPOSAL OF IMMOVABLE PROPERW

Products 112.C'o 17.a',
lsion on Petroleum | 1564 f
lrrespective of Holding Psriod allotment covered u/s 236C(4) 0.0%
iing Commission I 233f ') r0 O0'-r 1a -r- -/^
Holding period is upto one year acquired on or after 01-07-2016
Holding period is upto two years acquired on or after 01-07-2016
Holding period is upto three years acquired on or after 0'l-07-2016
10.0%
7.5o/o

5.0%
Life lnsuranceAqent Commission upto Rs.500,000

CNG Stations on Gas bills

a
Holdinq period is more than three years acquired on or after 01-07-2016 0.0%

I
ll Part lv of First sche
Holding period is upto three years acquired before 01-07-2016 5.0% Wio!
Nature of Payment Section Filer I
Holding period is more than three years acquired before 01-07-2016 0.0%
Cash withdrawal from bank 2314 0.3%
Sale bv auclion 236A 10%
Where profit on debt does not exceed Rs.5,000,000
Where proflt on debt exceeds Rs.5,000,000 but not exceed Rs.25,000,00c
10o/o

12.5%
Sale or transfer of lmmovable property
gatherings
1s and gatherings
Functions
236C
236D i 5"0
| 236D 5% 5',
N
la
Where profit on debt exceeds Rs.25,000,000 15%
Sale to distributors, dealers or wholesalers - Fertilizer 236G 0.7% 1.4

(A) Karachi, Lahore and

lslamabad
TAX ON
lB) Hyderabad, Sukkur, Multan, Faisalabad
Rawalpindi, Gujranwala, Sahiwal,
Peshawar, l\,4ardan, Abbottabad, Quetta
(C) Urban Areas
not specifled in
Aand B
Sale to distributors, dealers or wholesalers - Other
Sale to retailers - Electronics
Sale to retailers - Others
236G
236H
236H
0.1%

0.5%
a.?%
1L
1o/'c
d
For commercial buildinqs On dealers, commission aqents and arhatis, etc 23AJ
Rs.210l Sq Ft I Rs.210l Sq Ft Rs.21 0/ Sq Ft
A
For residential buildings
croup or Class I Rs. t o.ooo ll oroup or Class B Rs.7,500

\rea in Sq.Ft Rate/ Sq.Ft Area in Sq.Ft Rate/ Sq.Ft Area in Sq.Fl Rate/ Sq.Ft croup or Class C I Rs.s,ooo ll Any other category Rs.5,000
up to 750 Purchase of immovable property upto Rs. 4(M) 236K
I
up to 750 Rs.20 up to 750 Rs.15 Rs.10 0o/o

751 to 1500 Rs.40 751 to '1500 Rs.35 751 to 1500 Rs.25 Purchase of immovable property exceeding Rs. 4(M) 236K 4%
1501 & more Rs.70 501 & more Rs.55 150'1 & more Rs.35 Banking transaction otherwise than through cash 236P 0.6%-

I
1

Payment to resident for right to use machinery and equip 236Q 10%
(A) Karachi, Lahore and B) Hyderabad, Sukkur, Multan, Faisalabad (C) Urban Areas
not specified in
pEpucTroN oN rNcoME FRoM PROPERTY U/S 155 FOR lNp. & AOP I
lslamabad Rawalpindi, Gujranwala, Sahiwal,
Peshawar, Mardan, Abbottabad, Quetta Aand B
I
For commercial buildings
Rs.210/ Sq Yd
IR".200.000toRs.6oo.ooo I 5.0"/"ofthegrossamountExceeqingRs.2oolo0q--_-_ | |
Rs.21 0/ Sq Yd Rs.210/ Sq Yd
For residential buildings
ffi.2o,ooo * to.o% oith" gros" arount E""""ding R".Goo,ooo I t
\rea in Sq.Y Rate/ Sq.Yd Area in Sq.Yd Rate/ Sq.Yd Area in Sq.Yr Rate/ Sq.Yd
ffioo.ooo* ts.o"r"ofth"gro."rrountEIJfiilE.t,ooo..o.o.o.l
I
@10,000 * 2o.o% of th" gro"" Er"""di.g R=.2,ooo,ooo I
to 120
up Rs.20 upto120 Rs.1 upto120 Rs.1 0 "rount 1
121 lo 2O0 Rs.40 121 lo 2OO Rs.35 121 to 2OO Rs.25 DEDUCTION ON INCOME FROM PROPERTY U/S 1ss FOR COMPANIES II
201 & more Rs.70 201 & more Rs.55 201 & more Rs.35 tfe *t" ot t", to Ue CeOucted under section 55, in case of company shall be 1 5% of gross amount oi rent. !
1
I
*A word of caution: Due care and caution has been taken to print this paper and if any error, mistake or mission is found to have crept in, the informatlon
would be accepted and efforts would be made to remove the same in next time. for further detail please consult the relevant Law
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