Calculate WHT on banking, property, dividends and more — Tax Year 2025-26
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Withholding Tax (WHT) is a tax deducted at source by the payer before making payment. Banks, companies, and government departments must withhold tax on certain payments and deposit with FBR. The recipient gets the net amount and can adjust WHT against their annual tax return.
If you are on FBR Active Taxpayer List, you pay significantly lower WHT rates — often 50% less than non-filers. Filing your return by September 30 keeps you on ATL.
WHT deducted is not a final tax in most cases. You can adjust it against your annual income tax liability when filing your return. If WHT exceeds your tax, you can claim a refund.
| Transaction | Filer (ATL) | Non-Filer | Section |
|---|---|---|---|
| Cash Withdrawal (Banking) | 0.6% | 1.2% | 231A |
| Bank Profit / Interest | 15% | 15% | 7B |
| Dividend (Listed Company) | 15% | 15% | 150 |
| Property Purchase | 1-4% | 2-8% | 236K |
| Contract Payment (Corporate) | 7% | 14% | 153 |
| Professional / Consulting Fee | 10% | 10% | 153 |