When must withholding tax (CPR) be deposited with the FBR?

Withholding tax deducted from payments to vendors or employees MUST be deposited into the Federal Treasury via a Computerized Payment Receipt (CPR) within 7 days of the end of the week in which the deduction was made.

What is the penalty for failing to deduct withholding tax in Pakistan?

Under Section 161 of the Income Tax Ordinance 2001, any withholding agent who fails to deduct or deposit WHT is personally liable to pay the unpaid tax amount plus default surcharge (18% per annum) and administrative penalties under Section 182.

Pakistan Calculators/FBR Withholding Tax (WHT)

Pakistan FBR Withholding Tax (WHT) Calculator (2026/2027)

Calculate Section 153 withholding tax deductions on invoices for services, goods, and contracts for ATL Filers vs Non-Filers.

1. Select Payment Category (Section 153):

Gross Invoice Amount (PKR):Rs 500,000

Is the Vendor / Payee an Active Taxpayer (ATL Filer)?Non-Filers are subject to double 100% higher WHT penalty rates.

WHT Deduction Breakdown

Category:General Services & Others (Sec 153(1)(b))

Filer Status:Active Filer

Applied WHT Rate:14%

Net Payable to Vendor:Rs 430,000

WHT Tax to Deposit with FBR (CPR)

Rs 70,000

File FBR WHT Statement with ADVAQ

Real-Time Mathematical Audit

Live Step-by-Step FBR Withholding Tax Audit

Line-by-line breakdown of Income Tax Ordinance withholding sections (General Services & Others (Sec 153(1)(b))) for Rs 500,000 payment.

Step 1: Gross Transaction BasePre-WHT Base

Transaction Amount: Rs 500,000

Category: General Services & Others (Sec 153(1)(b))

Gross Payment Base: Rs 500,000

Step 2: Statutory Rate & 10th SchedWHT Rate

Filer Status: Active Filer

Filer Base Rate: 14%

Applied WHT Rate: 14%

Step 3: FBR Deposit CPRFBR Deposit

WHT Deduction: Rs 70,000

FBR Challan Due: Monthly CPR

Tax to Deposit: Rs 70,000

Step 4: Net Vendor PayoutNet Payout

Gross Invoice: Rs 500,000

Less WHT Withheld: Rs 70,000

Net Check / Bank Wire: Rs 430,000

FBR Section 153 Withholding Tax Schedule

Transaction Category	FBR Provision	Filer WHT Rate	Non-Filer WHT Rate
IT & IT-Enabled Services	Section 153(1)(b)	4% WHT	8% WHT
Transport / Software / Hotel / Courier / Security	Section 153(1)(b)	7% WHT	14% WHT
Independent Professionals (Doctors/Lawyers/Devs)	Section 153(1)(b)	15% WHT	30% WHT
General Services & Others	Section 153(1)(b)	14% WHT	28% WHT
Supply of Goods (AOPs & Individuals)	Section 153(1)(a)	5.5% WHT (Co: 5%)	11% WHT (Co: 10%)
Execution of Contracts	Section 153(1)(c)	8% WHT (Listed: 7.5%)	16% WHT (Listed: 15%)

Knowledge Base

Frequently Asked Questions (FBR Withholding Tax)

Under Section 153 of the Income Tax Ordinance 2001, withholding rates are: Services (9% for Filers / 18% for Non-Filers), Sale of Goods (5% for Filers / 10% for Non-Filers), and Execution of Contracts (7.5% for Filers / 15% for Non-Filers).

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