FBR Income Tax WorkspaceWithholding Tax (WHT)
Withholding Tax (WHT)
Deductor Calculator
Calculate accurate withholding cuts under Section 153. Fully mapped with current FBR filer penalties and entity matrices.
Parameters Setup
Withholding Tax Matrix
Gross Base AmountRs. 0
Standard Base WHTRs. 0
Total WHT DeductedRs. 0
Vendor Net Remittance
Total Invoice BaseRs. 0
Total WHT Asset OutflowRs. 0
Net Cash PayableRs. 0
Net Payable Amount After WHT
Calculated in strict alignment with FBR Active Taxpayer List (ATL) withholding requirements.
Rs. 0Net Check/Disbursement
WHT Rules & Section 153 Compliance
According to **Section 153** of the Pakistan Income Tax Ordinance, it is mandatory for every withholding agent (including Government entities, Listed Companies, and Private Limited firms) to deduct tax on procurements and services. If your client or vendor is not present on the FBR **Active Taxpayer List (ATL)**, the withholding tax rates are automatically **increased by 100% (doubled)** under the rules of the Tenth Schedule.
Step-by-Step Execution
- 1Enter the gross invoice value or set the targeted net cash paid to initiate a reverse tax calculation.
- 2Map the nature of the transaction (the baseline corporate rate is 8% for services, whereas a 5% rate applies to the sale of goods).
- 3Adjust the vendor profile (Corporate versus Non-Corporate filters dynamically shift the statutory tax limits).