Pakistan Withholding tax rates
Pakistan Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Pakistan levies on payments to non-residents under the Income Tax Ordinance 2001 - dividends (section 150), royalties and fees for technical services taxed under section 6 and withheld under section 152(1), and profit on debt paid to non-residents - each at its domestic statutory rate before any tax-treaty relief. Administered by the Federal Board of Revenue (FBR).
Compare withholding tax rates across all 28 Asian countries →
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Income Tax Ordinance 2001: s.152(1) 'Every person paying an amount of royalty or fees for technical services to a non-resident person... shall deduct tax from the gross amount paid at the rate specified in Division IV of Part I of the First Schedule' (15%); s.150 dividends with Division I Part III First Schedule (15% general); profit on debt to non-residents 10% (PwC); FBR statutory text at fbr.gov.pk |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The operative machinery wording of s.152 is quoted from FBR's own statute pages (primary), but the First Schedule percentage rows themselves could not be quoted verbatim from an official consolidated text during this research pass; the 15/10/15/15 percentages are corroborated by PwC Worldwide Tax Summaries (Pakistan) and FBR-derived rate cards. Treat the percentages as secondary until the First Schedule divisions are quoted directly from the current consolidated Ordinance (as amended by the latest Finance Act). |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Pakistan applies 15% to dividends, royalties and fees for technical services but 10% to profit on debt paid to non-residents, and a caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, and s.152(5)-(5A) machinery lets the Commissioner allow reduced or nil withholding on application. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. PAKISTAN-SPECIFIC CAVEATS: (1) many Pakistani withholding rates are doubled for persons not on the Active Taxpayer List ('non-filers'); the rates served assume the standard case for a non-resident entitled to the statutory rate. (2) Dividend rates vary by payer category (e.g. 7.5% from certain power projects, higher rates from mutual funds / exempt-profit companies); 15% is the general Division I Part III rate. (3) Fees for offshore digital services are a separate s.6 category (10% per the First Schedule Division IV as amended). (4) Rates for s.152(2) 'other payments' and construction/insurance sub-categories differ again and are not served here.
Get it programmatically
curl https://asiaref.dev/v1/pk/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/pk/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/pk/withholding-taxOther Pakistan series: SBP Policy (Target) Rate · General Sales Tax (GST) · VAT registration threshold · Minimum wage (unskilled worker, monthly) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Statutory late-payment interest · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Philippines · Qatar · Saudi Arabia · Singapore · South Korea · all 28