Pakistan Calculators/FBR Withholding Tax (WHT)

Pakistan FBR Withholding Tax (WHT) Calculator (2026)

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:Services (Section 153(1)(b))

Filer Status:Active Filer

Applied WHT Rate:9%

Net Payable to Vendor:Rs 455,000

WHT Tax to Deposit with FBR (CPR)

Rs 45,000