Quick Answer: Where Can I Find Current WHT Rates?
Use FBR’s official Withholding Tax Rate Cards page and select the Tax Year 2027 card. Do not rely on an old screenshot, a prior-year table or a rate quoted without its section and conditions. For Tax Year 2027, the Federal Board of Revenue (FBR) provides a Withholding Tax Rate Card updated up to 30 June 2026 under Finance Act 2026. Use the official card as the starting point and confirm the applicable provision and conditions before deducting or claiming tax.
Withholding tax rates in Pakistan vary according to the type of payment, the person receiving it, the person making the payment, the recipient’s tax status and the conditions in the relevant law. For businesses, freelancers and professionals, applying the correct rate is an important part of tax compliance. If you need a general overview first, read our guide on Withholding Tax in Pakistan.
Why There Is No Single Withholding Tax Rate
The regime covers different types of payments and transactions. The correct rate may depend on the applicable section, nature of payment, legal status of the parties, ATL status and other statutory conditions. A rate for one type of payment should not automatically be applied to another.
Do not rely on an old screenshot, a prior-year table or a rate quoted without its section and conditions.
Common Transaction Categories to Check
The correct rate may depend on the applicable section, nature of payment, legal status of the parties, ATL status and other statutory conditions. A rate for one type of payment should not automatically be applied to another.
| Transaction Category | What to Verify | Records to Retain |
|---|---|---|
| Salary | Applicable salary computation and employer obligations. | Payroll register, salary computation and deduction records. |
| Services and professional fees | Relevant provision, service category, party status and current rate. | Contract, invoice, payment proof and withholding evidence. |
| Contracts and supplies | Nature of contract/supply and applicable provision. | Purchase order/contract, invoice and payment register. |
| Rent of immovable property | Applicable provision, threshold and taxpayer category. | Lease, rent ledger and deduction evidence. |
| Profit on debt / bank profit | Applicable provision and financial institution treatment. | Bank statement and tax certificate/transaction record. |
| Dividends | Dividend type, recipient circumstances and applicable provision. | Dividend advice and withholding statement. |
| Property transactions | Whether purchase or sale/transfer and relevant provision. | Sale/purchase documents and tax payment evidence. |
| Vehicle transactions | Transaction type, vehicle details and applicable collection provision. | Registration/transfer documents and tax receipt. |
| Freelancer/digital receipts | Whether a specific withholding regime applies. | Platform statements, invoices, bank credits and tax evidence. |
How ATL Status Can Affect Withholding Tax
For some transactions, the applicable rate may differ according to whether a person is on the Active Taxpayer List (ATL) or falls within another category specified by law. Do not assume ATL status changes every rate in the same way. Check the exact entry in the current FBR card and the relevant provision. For status-check guidance, read our guide on the Active Taxpayer List (ATL) in Pakistan.
How to Read the FBR Rate Card Correctly
- Select the Tax Year 2027 card, not Tax Year 2026 or an older card.
- Find the section number and exact transaction description.
- Check the relevant columns for ATL, non-ATL or any other specified category.
- Read footnotes, thresholds, exceptions and conditions alongside the percentage.
- Confirm whether the tax is adjustable, minimum/final, or subject to another treatment.
- Where a transaction does not clearly fit, consult the statute or a qualified tax professional.
If you encounter system issues while filing, read our guide on FBR IRIS Tax Return Problems in 2026.
Common WHT Rate Mistakes
- Using a previous-year rate card after the law has changed.
- Looking only at the percentage while ignoring the transaction description.
- Applying the same rate to every supplier, service provider or freelancer.
- Assuming ATL status is the only condition that matters.
- Confusing tax deducted at source with the recipient’s final tax liability.
- Failing to keep evidence of tax deducted, collected or deposited.
- Publishing an online rate table without a last-verified date.
To ensure you are claiming all valid adjustments, check out the tax deductions many freelancers and consultants in Pakistan often miss.
A Practical WHT Compliance Checklist for Businesses
- Maintain a register of payments that need withholding review.
- Identify the transaction and relevant section before releasing payment.
- Verify the current rate and conditions from the official rate card.
- Check recipient status where relevant.
- Record deductions consistently in the accounting system.
- Deposit/report within the applicable deadline.
- Retain certificates and supporting evidence where required.
- Reconcile the withholding register with accounting and tax records.
For broader strategies, read our article on tax planning strategies every small business should know in Pakistan.
Want to learn withholding tax management through practical workflows?
Explore MAC Learning Hub’s Income Tax – Professional programme, which covers withholding tax management, corporate tax computation and tax compliance.
Frequently Asked Questions
Where can I find withholding tax rates for Tax Year 2027?
FBR’s official Withholding Tax Rate Cards page provides the Tax Year 2027 card updated under Finance Act 2026.
Are rates the same for ATL and non-ATL taxpayers?
Not necessarily. Treatment depends on the transaction and provision; check the current rate card.
Can I use the Tax Year 2026 rate card for Tax Year 2027?
Use the card for the relevant tax year and check for subsequent legal changes.
Does the rate card replace the Income Tax Ordinance?
No. The underlying statute prevails if there is a discrepancy.
What evidence should a business retain?
Transaction records, invoices/contracts, deduction calculations, deposit/reporting evidence and certificates as applicable.
Can a freelancer claim tax withheld by a client?
This depends on applicable law and correct supporting/reporting information. Retain payment and withholding evidence.
Why should I check the section number?
The section identifies the transaction and its legal conditions; a percentage alone is not enough.
Disclaimer: This article is for general educational and informational purposes. Tax laws, rates, and procedures can change. The information in this article is based on the rules and official information available at the time of publication and should be rechecked against current FBR requirements before taking a compliance action. The underlying statute prevails if there is any inconsistency. This article was last updated in November 2026.
