PE Services Tax Calculator Section 152
Calculate withholding tax on service payments to non-residents with a permanent establishment in Pakistan.
Overview
Calculate withholding tax on service payments to non-residents with a permanent establishment in Pakistan.
PE Non-Resident Services (Sec 152): worked example
Section 152(2A) PE Services Rendered (TY 2027). This example uses the calculator's starting inputs for Tax Year 2027 and active filer status where applicable. Change the inputs in the interactive calculator to estimate your own result.
| Input | Starting value |
|---|---|
| contract Value | 100,000 |
| is IT | no |
| Item | Rate or basis | Result |
|---|---|---|
| Services PE - Services not covered elsewhere | 100% | Rs. 100,000 |
| Section 152(2A) PE Services WHT | 15% | - Rs. 15,000 |
| Net proceeds Credited inclusive of WHT | Final | Rs. 85,000 |
- GROSS SERVICES CONTRACT VALUE
- Rs. 100,000
- PE SERVICES TAX DEDUCTED
- Rs. 15,000
Reference used by this calculator: Income Tax Ordinance 2001, Section 152(2A) Services.
Figures are estimates for the assumptions shown. Exemptions, transaction details and the selected year can change the result; confirm the applicable rules before filing or making a payment.
Official references: FBR Finance Acts · FBR Withholding Tax Rate Cards.
Quick Answer and Process
Calculate withholding tax on service payments to non-residents with a permanent establishment in Pakistan.
Frequently Asked Questions
Is the PE Services Tax Calculator Section 152 result an official FBR demand?
No. It is an informational estimate based on the selected inputs and available rules. An authority assessment or special facts can change the final liability.
Which tax year and filer status should be selected?
Choose the tax year in which the income or transaction belongs and the taxpayer status that applies on the relevant date.
Can the estimate be used directly in a return or challan?
Use it for planning and cross-checking. Verify the taxable base, exemptions, credits, and current law before submitting a return, statement, or payment challan.
Tax Year and Sources
Check the selected tax year and applicable legal provisions before relying on an estimate. Consult the official FBR publications for enacted changes, exemptions and current rates. FBR Finance Acts · FBR Withholding Tax Rate Cards.
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About AM Tax and Corporate Hub
This calculator is an informational planning tool maintained by AM Tax and Corporate Hub and does not replace an FBR assessment or professional review.
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Confirm the applicable rules, source publication dates and current requirements before relying on this information.