Section 153 Withholding Tax Calculator Pakistan
Calculate withholding tax on a payment for goods using the supply category and the payee’s ATL status. See the rate, amount to deduct and net payment together.
Section 153 Withholding Tax Calculator Pakistan
Calculate withholding tax on a payment for goods using the supply category and the payee’s ATL status. See the rate, amount to deduct and net payment together.
Calculate with the Section 153 Withholding Tax Calculator Pakistan
Calculate withholding tax on a payment for goods using the supply category and the payee’s ATL status. See the rate, amount to deduct and net payment together.
Loading the interactive fields…
Built-in values database: The calculator stores the relevant slabs/rates in the website JavaScript so it can run directly on your site without sending users to external calculator pages. Values should be reviewed whenever Finance Act / FBR / PTA rules change.
Important: Results are estimates for quick planning only. Final tax can differ due to exemptions, credits, ATL status, valuation rulings, exemptions, provincial rules, payroll treatment or return filing position.
Section 153 Withholding Tax Calculator Pakistan result
We file salaried returns for Rs 3,500 in 3–5 working days, wealth statement included.
Send this result on WhatsApp See all fees →Basis: enacted Finance Act 2026 and FBR Budget 2026–27 salient features. Excludes employee-specific adjustments, credits and exemptions.
References: Finance Act 2026 · FBR withholding rate-card page · KPMG TY2027 summary · FBR Sales Tax Basics.
Where your estimated tax may help in the federal budget
If your estimated annual tax is Rs. 276,000, this is an illustrative split using Pakistan’s FY 2026–27 federal budget spending ratios.
Check FBR taxpayer status
Check Active Taxpayer status or Tax Profile Inquiry directly inside this website.
Privacy: CNIC is not submitted or stored on this website. Enter details and captcha directly on the official FBR screen loaded below.
About the Section 153 Withholding Tax Calculator Pakistan
Work out the tax to be deducted at source on a payment for the supply of goods under section 153 of the Income Tax Ordinance 2001. Choose the supply category and whether the payee appears on the Active Taxpayer List, and the calculator returns the deduction rate, the amount to withhold and the net payment. Non-ATL rates shown are the ATL rate increased by 100% under Rule 1 of the Tenth Schedule.
Worked examples
These examples are generated from the same rate data as the calculator. Use your own figures above for a personalised estimate.
| Example | Calculation | Result |
|---|---|---|
| Sale of rice, cottonseed or edible oils | Rs. 15,000 on an ATL payment of Rs. 1,000,000 | Rs. 30,000 when non-ATL |
| Distributors of cigarettes | Rs. 25,000 on an ATL payment of Rs. 1,000,000 | Rs. 50,000 when non-ATL |
| Distributors of pharmaceutical products | Rs. 10,000 on an ATL payment of Rs. 1,000,000 | Rs. 20,000 when non-ATL |
| Supplies of gold, silver and articles thereof | Rs. 10,000 on an ATL payment of Rs. 1,000,000 | Rs. 20,000 when non-ATL |
| Supply category | ATL rate | Non-ATL rate |
|---|---|---|
| Sale of rice, cottonseed or edible oils | 1.5% | 3% |
| Distributors of cigarettes | 2.5% | 5% |
| Distributors of pharmaceutical products | 1% | 2% |
| Supplies of gold, silver and articles thereof | 1% | 2% |
| Sale of other goods by companies | 5% | 10% |
| Companies - toll manufacturing | 9% | 18% |
| Other than companies - non-toll manufacturing | 5.5% | 11% |
| Other than companies / AOP / individual - toll mfg. | 11% | 22% |
Finance Act 2026 · effective 1 July 2026 · reviewed 25 July 2026
Common questions
What is the withholding rate on supply of goods?
It depends on the payee and the goods. Companies supplying general goods are deducted at 5% and other persons at 5.5%, while toll manufacturing, pharmaceutical distribution, cigarette distribution, gold and silver, and rice and edible oils each carry their own rate. Select the category to see the applicable figure.
How much extra is deducted from a non-filer?
Under Rule 1 of the Tenth Schedule the rate is increased by 100% where the payee is not on the Active Taxpayer List, so the deduction doubles. Always check ATL status on the date of payment, not the date of the invoice.
Is section 153 tax on goods final or adjustable?
For most companies it is a minimum tax, and for certain other persons it is a final tax. The treatment changes what the supplier can do with the deduction on their return, so confirm the position for the specific payee.
Are there exemptions from section 153 deduction?
Yes. Exemption certificates issued by the Commissioner, integrated distributors on the concessionary rate, and certain listed categories are outside the standard deduction. Verify before withholding.
Inputs are processed in your browser. The published rate table and worked examples are generated from the same versioned rate data used by the calculator. Reviewed by the Chartered Advisory tax team; always confirm a filing position against the primary law and your own facts.
Related guides
Other calculators
- Salary Tax Calculator Pakistan 2026-27
- PTA Tax Calculator Pakistan 2026
- Business and AOP Tax Calculator Pakistan 2026-27
- Sales Tax Calculator Pakistan
- Punjab Agricultural Income Tax Calculator 2026
- SME Tax Calculator Pakistan 2026-27
- FBR Property Valuation Calculator Pakistan
- Pakistan Prize Bond Checker & Tax Calculator
Want an exact tax position?
We can review your documents, ATL status, deductions, valuation basis and filing position — then calculate and file correctly.