Complete Withholding Tax (WHT) Card for Tax Year 2027 - Pakistan
Review Pakistan withholding tax rates for Tax Year 2027 by section, transaction type, and filer status, with Finance Act 2026 references and downloadable gui...
Overview
This dated resource is part of the Pakistan tax knowledge base and is supported by related guides, service pages, calculators, and published legal references.
Article Summary
Download the latest FBR Withholding Tax (WHT) Card for Tax Year 2027. Complete guide on tax deduction rates for Filers and Non-Filers in Pakistan.
Author: MUHAMMAD MUTTHE UR REHMAN · Published: 8 July 2026 · Last updated: 8 July 2026
Full Article
Complete Withholding Tax (WHT) Card for Tax Year 2027
Federal Board of Revenue (FBR) ne Finance Act 2026 ke tehat Tax Year 2027 (July 2026 to June 2027) ke liye naye Withholding Tax (WHT) rates jari kar diye hain. Naye budget mein Filer (Active Taxpayers) aur Non-Filer ke darmiyan tax rates ka farq mazeed barha diya gaya hai taake tax net ko wasee kiya ja sake.
Is WHT Card Mein Kya Shamil Hai?
Hamara yeh WHT card mukammal taur par updated hai aur is mein darjazail ahem tax rates shamil hain:
- Salary, Business income, aur Freelance receipts par tax deductions.
- Property kharidne aur bechne (Section 236C, 236K) par nayi WHT limits.
- Cash withdrawal, banking transactions, aur dividend income par tax.
- Services, supplies, aur contracts (Section 153) par applicable rates.
- Imports aur Exports par laagu hone walay tax deductions.
FBR Penalties Se Kese Bachein?
Tamam withholding agents (Companies, AOPs, aur registered individuals) par lazim hai ke wo qanoon ke mutabiq durust tax kaatein aur FBR mein jama karwayein. Ghalat tax rate apply karne ya tax jama na karwane ki soorat mein FBR bhaari jurmanay (penalties) aaid kar sakta hai.
AM Tax Hub Se WHT Card Download Karein
Apne business aur personal tax compliance ko asan bananey ke liye upar diye gaye link se AM TAX HUB WHT TY 2027.pdf download karein. Yeh card FBR ke latest qawaneen ke mutabiq tayyar kiya gaya hai.
Agar aapko apni WHT statements file karne ya tax planning mein madad chahiye, to aaj hi AM Tax & Corporate Hub ke tax mahireen se rabta karein!
TY 2027 Key Withholding Tax Rates
The table below summarizes commonly used rates from the published TY 2027 withholding tax rate card. A slash separates Active and In-Active rates unless the description states otherwise. The transaction category, taxpayer type, exemptions, minimum/final-tax treatment, and statutory conditions must still be checked.
| Section | Transaction | Active rate | In-Active rate |
|---|---|---|---|
| 150 | Dividend - general/other case | 15% | 30% |
| 151 | National Savings/Post Office profit | 15% | 30% |
| 151 | Bank or financial-institution deposit profit | 20% | 40% |
| 154 | Export proceeds for goods | 1.25% | 1.25% |
| 154A | PSEB-registered IT/ITeS export services | 0.25% | 0.25% |
| 154A | Other qualifying exported services | 1% | 1% |
| 155 | Rent paid to a company | 15% | 30% |
| 156 | Prize bond/crossword winnings | 15% | 30% |
| 231AB | Cash withdrawal above daily threshold | 0% | 0.8% |
| 236C | Sale/transfer of immovable property | 2.75% | 11.5% |
| 236K | Property purchase up to Rs. 50 million | 1.25% | 10.5% |
| 236K | Property purchase above Rs. 50m up to Rs. 100m | 1.25% | 14.5% |
| 236K | Property purchase above Rs. 100 million | 1.25% | 18.5% |
| 236Y | Foreign card/remittance payment | 0.5% | 1% |
| 236Z | Bonus shares issued by a company | 10% | 10% |
Download and legal references
- Download the complete TY 2027 Withholding Tax Rate Card PDF
- Read the Finance Act 2026 brief and amendment commentary
Last reviewed: 19 July 2026. This summary is educational and should be read with the enacted law and transaction-specific advice.
Quick Answer and Process
Review Pakistan withholding tax rates for Tax Year 2027 by section, transaction type, and filer status, with Finance Act 2026 references and downloadable gui...
Withholding Tax Reference Library
WHT Rate Card TY 2027 | WHT Rate Card TY 2026 | WHT Rate Card TY 2025 | Latest FBR Notification Guide | Finance Act 2026 Brief (PDF) | WHT Rate Card TY 2027 (PDF) | Related Tax Calculators | All Tax Guides | Complete Withholding Tax (WHT) Card for Tax Year 2026 - Pakistan | Complete Withholding Tax (WHT) Card for Tax Year 2025 - Pakistan | Finance Bill 2026 Time and Value of Supply: Sales Tax Clarifications for Businesses in Pakistan | Finance Bill 2026 Retail Final Tax Relief: Complete Guide for Small Retailers in Pakistan | FBR Sales Tax Registration (STRN) in Pakistan – Complete Step-by-Step Guide
About AM Tax & Corporate Hub
Article author: MUHAMMAD MUTTHE UR REHMAN. Published: 8 July 2026. Last updated: 8 July 2026.
Address/service area: Blue Area, Islamabad, Pakistan. Phone and WhatsApp: +92 327 0444011. Email: info@amtaxhub.com.
Page content last reviewed: 19 July 2026.