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Pakistan Tax & Finance

FBR Withholding Tax (WHT) Calculator 2025

Compare withholding tax deductions under the latest Finance Act 2024–2025. Calculate exact WHT on banking cash withdrawals, plot sales, car purchases, and dividend distributions for Filers vs Non-Filers.

Transaction Details

e.g., Rs. 2,500,000 (25 Lakhs)

Tax Breakdown & Savings

Payable Withholding Tax: Rs. 75,000 Applied Rate: 3.0% (Section 236K)
Net Received / Disbursed Rs. 2,425,000
Filer Status Advantage Saved Rs. 175,000
Adjustable in Income Tax? Yes (Adjustable)
Non-Filer Penalty Ratio 3.3x Higher
FBR Rule: Filers can claim full withholding tax refund or adjustment against their annual income tax liability in their annual returns via Iris.

Key Withholding Tax Rules Under Finance Act 2024–25

To curb the undocumented cash economy, Pakistan's Federal Board of Revenue (FBR) imposes punitive withholding tax rates on non-filers. For instance, purchasing real estate attracts 3% WHT for active filers versus up to 10% to 15% for non-filers, making active tax filer compliance essential for any significant transaction.

📊 Statutory & Mathematical Analysis Matrix

Statutory Component / Legal Deduction Item Calculated Amount (USD)
Primary Net / Statutory Payable Amount 0.00
MS

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