How to use an FBR tax card without choosing the wrong rate
Source check: 15 September 2026. Practical preparation guidance for Pakistan. Examples are illustrative; any rate or filing period must match your own transaction.
Start with the transaction, not the biggest percentage
If you downloaded a tax card to check a bank deduction, supplier payment or property transfer, write down what actually happened first. Record the payment date, the nature of the payment, the gross amount and the person from whom tax was collected. A search for “withholding tax rate” can return the right-looking table for a different year or a different transaction.
FBR’s official rate-card directory separates Tax Year 2027 from earlier cards, including Tax Year 2026. Keep the original file with your working. A return filed today may concern an earlier income period; today’s download is not automatically the correct basis for every entry in that return.
Complete this five-part rate check
| Question | Evidence to keep |
|---|---|
| What is the transaction date and relevant period? | Invoice, contract, payment or transfer date; the card’s stated year. |
| Which section and payment category apply? | The actual service or supply description and the relevant row, including notes. |
| Who is the recipient or purchaser? | Individual, association of persons or company, as appropriate. |
| Which status applies to this transaction? | Dated official status evidence and any separate late-filer or special-condition analysis. |
| What amount is the percentage applied to? | A written explanation of the statutory base, exclusions and any tier. |
A simple error to catch before payment
Illustration, not a legal rate: a payment of Rs. 200,000 at an assumed 5% gives Rs. 10,000. That arithmetic can be perfect while the result is wrong: the category might differ, the applicable base might not be Rs. 200,000, or a condition might not be satisfied. Ask “Why this row?” before asking whether the multiplication is correct.
For a supplier, keep a small deduction register: invoice reference, gross payment, section, tax withheld, net amount received and certificate requested. For a payer, retain the classification decision with the payment approval. This makes a later query answerable without reconstructing an entire year.
Check status and the annual return separately
Use FBR’s official ATL check close to a transaction that depends on status. An NTN certificate or an old screenshot is not a substitute for a current result. Keep the date of your check alongside the calculation.
After deduction, a separate question remains: how does this payment enter your annual return? Do not treat every amount withheld as a freely refundable balance, or choose a return field only because it reduces the amount payable. Identify the applicable treatment from the law for that income and period.
What you can do yourself
You can download the official card, locate the relevant row, collect your documents and ask the payer for its calculation. Request a review where two categories appear possible, the contract combines goods and services, a concession is claimed, or the payer and recipient disagree. Send the relevant row and a redacted invoice first so the question can be scoped.
When to request help
Label every rate with five qualifiers
Beside the rate, write the tax year, statutory section, payment category, recipient type and ATL or other status. Also record whether the tax is adjustable, minimum or final. A percentage copied without those qualifiers is not a usable answer; the same section can contain different rates for goods, services, contracts or special recipients.
Check that the card reflects enacted law for the transaction date and has not merely retained an older “current” label. For a payment crossing 30 June, distinguish invoice, payment and withholding dates under the applicable rule instead of selecting a year by intuition. Save the source page or PDF used, access date and computation with the transaction file.
Tell us the payment type, date, amount, taxpayer type and the section used. Start with a short summary. Do not send passwords, PINs or one-time codes. Ask for the scope and professional fee before commissioning work.
Sources
This guide is written against the official and clearly labelled professional references below. Rates, thresholds and portal procedures change between reviews, so open the primary source before relying on a figure.
Questions people also ask
Can I use the latest card for an old return?
Only if its rules apply to the period and item you are reviewing. Start with the earlier year’s official card and check amendments relevant to that transaction.
Does this guide quote a rate for my payment?
No. The example demonstrates arithmetic only. The payment description, period, taxpayer category and statutory base determine the rate.