TL;DR: Key filer rates for Tax Year 2027: bank profit 15% (non-filer 35%), property purchase (236K) 1.25% (cut from 3%), property sale (236C) 2.75% (cut from 3%), IT/ITeS export income 0.25% (PSEB-registered, extended to 2029), general export proceeds 1.25% (cut from 2%). Full table below. WhatsApp 0324-0400564 for a calculation specific to your transaction.
Withholding tax touches almost every transaction in Pakistan — salary, bank profit, property, contracts, imports, and more — and the rate you pay usually depends heavily on whether you're an Active Filer. Here's a consolidated reference for Tax Year 2027, reflecting Budget 2026-27 changes.
Bank Profit (Section 151)
- Filer: 15%
- Non-filer: 35%
Property Purchase — Section 236K
- Filer: 1.25% of recorded value (cut from 3% in Budget 2026-27)
- Non-filer: significantly higher — confirm your exact rate before transacting
Property Sale — Section 236C
- Filer: 2.75% of recorded value (cut from 3% in Budget 2026-27)
- Non-filer: significantly higher
IT/ITeS Export Income (PSEB-Registered)
- 0.25% Final Tax Regime, extended through 30 June 2029
- Unregistered freelancers: closer to 1% on foreign remittances
General Export Proceeds
- 1.25% (cut from 2% in Budget 2026-27)
Contracts & Services — Section 153
- Rates vary significantly by category (goods supply, services, contracts) and filer status — typically ranging from around 3% to double digits for non-filers on certain service categories
- Always confirm the specific sub-category rate, since "services" and "contracts" are taxed differently from each other
Why "Filer vs Non-Filer" Is the Variable That Matters Most
Across almost every category above, non-filer rates run meaningfully higher than filer rates — in several cases more than double. Becoming an Active Filer before a major transaction is consistently the highest-impact single step available to reduce withholding tax exposure in Pakistan.
Frequently Asked Questions
Are these rates the same in every province?
Federal withholding tax rates (income tax) are consistent nationally; sales tax on services varies by province (PRA, SRB, KPRA, BRA) and isn’t covered in this income-tax-focused card.
How often do these rates change?
Typically once a year with the federal budget (announced in June, effective from 1 July), though mid-year SROs can occasionally adjust specific rates.
Which single change matters most for most people?
The property tax cuts (236C/236K) affect the widest range of people making a one-time large transaction; the filer-vs-non-filer gap affects almost everyone across every category.
Can NTNWaale calculate the exact tax on my specific transaction?
Yes — WhatsApp the transaction type, amount, and your filer status, and we’ll give you the precise applicable rate.