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Withholding tax and property transaction guides
Withholding is transaction-specific. Section, recipient type, Active Taxpayer List position on the transaction date and the adjustable-minimum-final character all change the answer before any rate is applied.
The rule this topic turns on: Withholding is transaction-specific. The relevant section, recipient type, ATL status, date, nature of payment and current rate card must be checked before deduction or collection.
In depthWithholding and propertyIncome from property in Pakistan: the tax head explained
What falls under the property head, how it differs from business income, joint ownership, set-off of losses, and the interaction with section 155 withholding.
In depthWithholding and propertyPakistan withholding tax rate card for Tax Year 2027
Working withholding rates for Tax Year 2027 by section, with active and inactive columns, and the five checks to run before you deduct.
In depthWithholding and propertyFiler vs non-filer withholding rates in Pakistan
How the Tenth Schedule doubles most withholding rates for non-filers, which transactions carry fixed rates, and the rupee cost on real values.
In depthWithholding and propertySection 149 salary withholding tax for employers
How to annualise salary tax, handle bonuses, arrears and mid-year joiners, when to deposit, and where employer exposure sits when payroll under-deducts.
In depthWithholding and propertySection 153: withholding on goods, services and contracts
The full Tax Year 2027 rate table for goods, the toll manufacturing distinction that doubles the rate, and how to split a mixed invoice correctly.
In depthWithholding and propertySection 152: withholding on payments to non-residents
How the rate depends on payment type, why the treaty position must be settled before payment, and the documentation a payer needs on file.
In depthWithholding and propertySection 236K advance tax on buying property in Pakistan
The Tax Year 2027 section 236K rates, the fair market value base, worked cost at four transaction sizes, and how it meets your annual return.
In depthWithholding and propertySection 236C advance tax on selling property in Pakistan
Tax Year 2027 section 236C rates for sellers, the consideration base, how it differs from capital gains tax, and what to prepare before transfer.
In depthWithholding and propertyProperty tax for overseas Pakistanis
The FCVA and NRVA zero-rate route on acquisition, why ATL status matters more than residence, and what to settle before a transfer is registered.
In depthWithholding and propertyCapital gains tax on property in Pakistan
The 1 July 2024 dividing line, the flat 15% rate for active taxpayers, how non-filers are taxed at slab rates, and the cost evidence that decides your gain.
In depthWithholding and propertyInherited property tax in Pakistan
Why inheritance itself is not taxed, how cost basis works when you sell, the section 236C position, and what to declare in the wealth statement.
In depthWithholding and propertyAdvance tax on vehicle registration and transfer
How vehicle advance tax is charged by engine capacity or value, the tripling for non-filers, the transfer taper, and how to claim the credit.
In depthWithholding and propertyCash withdrawal tax for non-filers in Pakistan
Who the cash withdrawal tax applies to, the Rs 50,000 aggregate daily threshold, why the old exemptions no longer carry over, and how to stop paying it.
In depthWithholding and propertyTax on profit on debt and bank deposits in Pakistan
Section 151 withholding on bank profit, the active and inactive rates, the final and adjustable distinction, and what to check on your certificate.
In depthWithholding and propertyDividend tax in Pakistan: how distributions are taxed
Why dividend withholding is not a single rate, the categories that attract different treatment, intercorporate relief, and what to check on the certificate.
In depthWithholding and propertyAdvance tax on foreign card payments in Pakistan
What the foreign card transaction tax covers, the Finance Act 2026 reduction to 0.5% for filers, and how to claim the credit.
In depthWithholding and propertyRental income withholding tax under section 155 in Pakistan
How section 155 withholding on rent works: who deducts, the prescribed-person test, the slab for individuals and AOPs, and the final reconciliation.
In depthWithholding and property