Resource · Tax Year 2027
Withholding tax rates — filer vs non-filer.
Clear FBR withholding tax rates for Tax Year 2027 under Finance Act 2026 — cash withdrawal, dividends, property, contracts, and more. Compare filer and non-filer rates.
Published by Aasaan Tax · Updated for Finance Act 2026
- Period
- 1 July 2026 – 30 June 2027
- Law
- Finance Act 2026
- Compare
- ATL filer vs non-filer
Why this matters
Non-filers often pay double (or more) withholding on everyday transactions. Filing your FBR return and staying on the Active Taxpayers List (ATL) is usually cheaper than absorbing elevated WHT all year.
Rate tables
Filer and non-filer withholding by category
Rates summarise common Finance Act 2026 treatments. Confirm against your WHT certificate before filing.
Banking & Cash
Sec 231AB
| Activity | Filer | Non-Filer | Nature |
|---|---|---|---|
| Cash withdrawal exceeding Rs. 50,000 | 0% | 0.8% | Advance tax |
Dividends
Sec 150
| Activity | Filer | Non-Filer | Nature |
|---|---|---|---|
| Dividend from IPPs (pass-through to CPPAG) | 7.5% | 15% | Final tax |
| Other company dividends (general band)Some mutual-fund and special categories use different bands — check your WHT certificate. | 15% | 30% | Final tax |
Profit on Debt & Investments
Sec 151 / 7B
| Activity | Filer | Non-Filer | Nature |
|---|---|---|---|
| Profit on debt (bank / National Savings) — indicative WHTs.7B final tax may apply when annual profit does not exceed Rs. 5 million; otherwise WHT is often adjustable. | 10–15% | 20–30% | Final / adjustable |
| Sukuk returns — companies | 25% | 50% | Advance tax |
| Sukuk returns — individuals / AOPs (up to Rs. 1M) | 10% | 20% | Final tax |
| Sukuk returns — individuals / AOPs (Rs. 1M–5M) | 12.5% | 25% | Final tax |
Immovable Property
Sec 155 / 236C / 236K
| Activity | Filer | Non-Filer | Nature |
|---|---|---|---|
| Rent of immovable property — companies*Non-filer advance tax on rent for individuals/AOPs is generally doubled vs filer slabs. | 15% | 15%* | Advance tax |
| Individual / AOP rent — up to Rs. 300,000 annual | Nil | Nil* | Advance tax |
| Individual / AOP rent — Rs. 300,001–600,000 | 5% of rent above Rs. 300K | Increased 100% | Advance tax |
| Sale / transfer of property (registrar collection)Purchase-side WHT u/s 236K also applies — rates depend on FMV bands. | Various | Higher / double | Advance tax (236C) |
Goods, Services & Contracts
Sec 153
| Activity | Filer | Non-Filer | Nature |
|---|---|---|---|
| Sale of rice, cotton seed or edible oil | 1.5% | 3% | Advance tax |
| Sale of cigarettes by distributors | 2.5% | 5% | Advance tax |
| Pharma products by distributors | 1% | 2% | Advance tax |
| Specified FMCG / fertilizer / cement / steel supplies (ATL-integrated) | 0.25% | 0.5% | Advance tax |
| Contracts other than goods & services | 8% | 16% | Minimum tax |
| IT & IT-enabled services | 4% | 8% | Minimum tax |
Brokerage & Commission
Sec 233
| Activity | Filer | Non-Filer | Nature |
|---|---|---|---|
| Advertising agent | 10% | 20% | Minimum tax |
| Life insurance commission (under Rs. 0.5M p.a.) | 8% | 16% | Minimum tax |
| Other brokerage / commission | 12% | 24% | Minimum tax |
Prizes & Winnings
Sec 156
| Activity | Filer | Non-Filer | Nature |
|---|---|---|---|
| Prize bond or crossword puzzle | 15% | 30% | Final tax |
| Raffle, lottery, quiz & sales-promotion prizes | 20% | 40% | Final tax |
Utilities, Cards & Remittances
Sec 235 / 236 / 236Y
| Activity | Filer | Non-Filer | Nature |
|---|---|---|---|
| Domestic electricity — monthly bill up to Rs. 25,000 | 0% | 0% | Advance tax |
| Domestic electricity — bill exceeds Rs. 25,000 | 7.5% | 7.5% | Advance tax |
| Foreign payments via debit / credit / prepaid card | 0.5% | 1% | Advance tax |
| Bonus shares issued by companies | 10% | 20% | Final tax |
Salary (Employer Withholding)
Sec 149
| Activity | Filer | Non-Filer | Nature |
|---|---|---|---|
| Taxable salary — annual slab taxEmployers deduct under Division I Part I. Use our salary tax calculator for an estimate. | Slab rates | Same slabs | Adjustable |
| Directorship fee | 20% | 20% | Adjustable |
| Pension (age under 70, amount above Rs. 10M) | 5% | 5% | Adjustable |