Professional Documents
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WHT Rates
Sr. No. Detail of Sections Description Of Sections Slab rates
Filer Non-Filer
INCOME OF RESIDENTS FROM Chartered and flying Pakistan flag USD 1 per gross registered tonnage
SHIPS and all floating crafts
including tugs, dredgers,
5 survey vessels and other
USD 0.15 / ton of gross registered tonnage
specialized craft purchased or Not registered in Pakistan and hired
per chartered voyage, subject to a
bare-boat any charter other than bare-boat
maximum annual amount of USD 1 per ton
charter
[Section 7A] of gross registered tonnage
WHT Rates
Sr. No. Detail of Sections Description Of Sections Slab rates
Filer Non-Filer
PROFIT ON DEBT
9 [Section 151 & Division IA Where debt yield is above Rs. 500,000 10% 17.5%
Part III First Schedule]
For non-filers, 10% is treated as final tax for non-company recipients and balance
7.5% is advance tax
Royalty or fee for technical services 15% 15%
Contracts or related services 7% 13%
PAYMENTS TO NON- Insurance or re-insurance premium 5% 5%
RESIDENTS Advertisement services to a non-
resident media person relaying from 10% 10%
10 [Section 152, Division IV Part I
outside Pakistan
First Schedule & Division II Execution of contract by Sportpersons
Part III First Schedule] 10% 10%
Any other receipt 20% of the gross amount or reduced rate
under DTA
Sale/ supply of goods by PE of non-
4% 7%
resident company
Sale/ supply of goods by PE of other
4.5% 7.75%
non-residents
Rendering/ providing of services by PE
8% 14%
PAYMENTS TO PERMANENT of non-resident company
ESTABLISHMENT (PE) OF NON- Rendering/ providing of services by PE 10% 17.5%
of other non-residents
11 RESIDENTS
Rendering/ providing of transport
[Section 152 & Division II Part services 2% 2%
III First Schedule] Execution of contract other than
contract for sale or services by PE of 7% 13%
non-resident company
Execution of contract other than
contract for sale or services by PE of 7% 13%
other non-residents
WHT Rates
Sr. No. Detail of Sections Description Of Sections Slab rates
Filer Non-Filer
To companies 7% 12%
PAYMENT ON ACCOUNT OF
EXECUTION OF CONTRACTS
15 To sportsperson 10% 10%
[Section 153(1)(c) & Division
III Part III First Schedule]
To others 8% 12.50%
WHT Rates
Sr. No. Detail of Sections Description Of Sections Slab rates
Filer Non-Filer
Rs.60,000 + 15% of
Above 1 Million but less than 2 Million gross amount above
1 Million
Rs.210,000 + 20% of
Above 2 Million gross amount above
2 Million
PETROLEUM PRODUCTS
Commission or discount to petrol
[Section 156A & Division VIA 12% 17.5%
pump operators on petroleum products
Part III First Schedule]
19
Withdrawal before retirement age
WITHDRAWAL OF BALANCE Average rate of tax for 3 preceding years or
UNDER PENSION FUND Withdrawal in excess of 50% of rate applicable for the year, whichever is
accumulated balance at or after the lower
[Section 156B]
20 retirement age
Exchange company, duly licensed and
authorized by SBP, subject to specified 0.15% 0.15%
CASH WITHDRAWALS FROM conditions
BANKS
21 [Section 231A, Division VI Part
Other cases, where total withdrawal in
IV First Schedule & Clause a day exceeds Rs. 50,000 from all 0.3% 0.6%
(28B) Part II Second Schedule] bank accounts
WHT Rates
Sr. No. Detail of Sections Description Of Sections Slab rates
Filer Non-Filer
CNG STATIONS
[Section 234A & Division VIB On the amount of gas bill 4% 6%
Part III First Schedule]
27
ELECTRICITY CONSUMPTION
[Section 235, Division IV of Electricity bill of commercial or
industrial consumers [Exporters-cum-
Part IV of First Schedule & Various rates
manufacturers are exempt from this
Clause (66) Part IV Second collection]
Schedule]
28
WHT Rates
Sr. No. Detail of Sections Description Of Sections Slab rates
Filer Non-Filer
On sale of electronics 1% 1%
TAX ON SALES TO RETAILERS
& WHOLESALERS BY
MANUFACTURERS,
DISTRIBUTORS, DEALERS,
38
WHOLESALERS OR
On sale of sugar, cement, iron & steel
COMMERCIAL IMPORTERS products, motorcycles, pesticides,
[Section 236H & Division XV 0.5% 1%
cigarettes, glass, textile, beverages,
Part IV First Schedule] paint, batteries or foam
TAX ON DEALERS,
COMMISSION AGENTS AND
ARHATIS ON ISSUANCE/
40 To be collected by market committees Various Rates
RENEWAL OF LICENSE
[Section 236J & Division XVII
Part IV First Schedule]
WHT Rates
Sr. No. Detail of Sections Description Of Sections Slab rates
Filer Non-Filer
Rs.16,000 per
First/ executive class Rs.16,000 per person
person
INTERNATIONAL AIR TICKETS
DIVIDEND, INCLUDING Rs.12,000 per
42 [Section 236L & Division XX Others excluding economy Rs.12,000 per person
DIVIDEND IN SPECIE person
Part IV First Schedule]
[Section 150, 236S, Division I
1 Economy Nil Nil
Part III First Schedule &
Clause 11B Part IV Second 5% of bonus shares 5% of bonus shares
Issued by listed companies
BONUS SHARES issued issued
43 Schedule]
[Section 236M & 236N] 5% of bonus shares 5% of bonus shares
Issued by other companies
issued issued