DIRECT TAXES

WITHHOLDING TAXES
TAX RATE CARD - TAX YEAR 2013 & 2014

Payment
Nature of
Section Description Rate Section
Payment
Code

14801 148-Import of goods @ 5% 5.00% 148

14802 148-Import of goods @ 5.5% 5.50% 148

Imports
14803 148-Import of Foreign produced Films @ 12% 12.00% 148

14806 148-Import of Edible oil @ 2% 2.00% 148

14901 149-Salary - Federal 149

As per
Salary 14902 149-Salary - Govt. Employees (Other than Federal) 149
Rates
14903 149-Salary - Others 149

15001 150-Dividend paid to resident companies @ 10% 10.00% 150

Dividend 15002 150-Dividend paid to non-resident companies @ 10% 10.00% 150

15004 150-Dividend at reduced rate @ 7.5% 7.50% 150

15101 151(1)(a)-Profit on debt paid or credited to a resident person on schemes of National Savings and P.O Saving Accounts 10.00% 151(1)(a)

15102 Profit on debt paid or credited to a resident person on account of deposit with a banking company or financial institution 10.00% 151(1)(b)
Profit on Debt
15103 Profit on debt paid or credited to a resident person on secirities of Federal or Provincial Government or a local authority 10.00% 151(1)(c)
Profit on debt paid or credited to a resident person on any bond, certificate, debenture, security or any other instrument by a
15104 10.00% 151(1)(d)
banking company, financial institution, company incorporated under Companies Ordinance, 1984, or a finance society
15201 Payment to non-resident person on account of royalty or fee for technical services 15.00% 152(1)
Payment to a non-resident on account of a contract or sub-contract under a construction, assembly or installation project in
15202 6.00% 152(1A)(a)
Pakistan, including a contract for supply of supervisory activities in relation to such project

Payments to 15203 Payment to a non-resident on account of any other contract for construction or services rendered relating thereto 6.00% 152(1A)(b)
Non-Resident
15204 Payment to a non-resident person on account of contract for advertisement services rendered by TV Satellite Channels 6.00% 152(1A)(c)

15206 Payment to a non-resident person on account of insurance premium or re-issurance premium 5.00% 152(1AA)

15207 Payment to a non-resident person or any other account including profit on debt but excluding those covered U/s 152(3) 20.00% 152(2)

15301 Payment to a resident person or a PE of a non-resident on account of sale of goods @ 1.5% 1.50% 153(1)(a)

15302 Payment to a resident person or a PE of a non-resident on account of sale of goods @ 3.5% 3.50% 153(1)(a)

15303 Payment to a resident person or a PE of a non-resident on account of services rendered or provided - 153(1)(b)
Payment to a resident person or a PE of a non-resident on account of execution of a contract, other than contract for sale of
15304 6.00% 153(1)(c)
goods or services rendered or provided
Payments of
Payment to a resident person or a PE of a non-resident on account of rendering of or providing of services of stitching, dyeing,
Goods and 15305 0.50% 153(1A)
printing, embriodery, washing, sizing and weaving
Services
15307 Payment to a non-resident media person on account of advertisement services 10.00% 153A

15308 Tax collected by Manufacturers @ 0.5% at the time of sale 0.50% 153A

15309 Sales to Traders and Distributors 0.50% 153A

15310 Tax deductible on the amount of cotton lint (Self Payment deposited by taxpayer) 1.00% 153(5)(bb)

15401 Realization of proceeds of exports of goods @ 0.75%, as prescribed in Division (IV) of part III of the First Schedule 1.00% 154(1)

15402 Realization of proceeds of exports of goods @ 1%, as prescribed in Division (IV) of part III of the First Schedule 1.00% 154(1)

15403 Realization of proceeds of exports of goods @ 1.25%, as prescribed in Division (IV) of part III of the First Schedule 1.00% 154(1)

15404 Realization of proceeds of exports of goods @ 1.5%, as prescribed in Division (IV) of part III of the First Schedule 1.00% 154(1)

Exports 15405 Realization of indenting commission in foreign exchange on imports @ 5% 5.00% 154(2)

15406 Realization of indenting commission in foreign exchange on exports @ applicable to exports 1.00% 154(2)

15407 Realization of proceeds of sale of goods to an exporter under an inland back-to-back letter of credit etc. 1.00% 154(3)

15408 Export of goods by an industrial undertaking located in an export processing zone 1.00% 154(3A)

15409 Payment against sale of goods by an indirect exporter to a direct exporter or an export house registered under DTRE Rules, 2001 1.00% 154(3B)

Property
15501 Payment of rent of immovable property Slab Rates 155
Income

15601 Payment of prize on prize bond @ 10% 15.00% 156

Prizes &
Winnings
Payment of winnings from a raffle, lottery, cross-word puzzle or quiz; and prize offered by companies for promotion of sale @
15602 20.00% 156
20%

15603 Payment of commission on petroleum products of petrol pump operators @ 10% 10.00% 156A

15604 Withdrawal from pension fund as per section 12(6) - 156B

23101 Cash withdrawal from banks @ 0.3% 0.30% 231A

Cash
Withdrawal
23103 Cash withdrawal from banks Pay Order, DD, CDR etc… 0.30% 231AA

Purchase of
23102 Purchase of Motor Cars - 231(B)
Motor Cars

Borkerage and
23301 Payment of brokerage or commission @ 10% 10.00% 233
Commission

23303 On value of shares purchased or sold by a member of a stock exchange in lieu of its commission income @ 0.01% 0.01% 233A(1)

23304 On value of shares traded by a person through a member of a stock exchange @ 0.01% 0.01% 233A(1)
Stock
Exchange
23305 On financing of CFS (badla) in shares business @ 10% 10.00% 233A(1)

23306 Collection of tax by NCCPL 10.00% 233AA

23401 Alongwith motor vehicle tax - Goods Transport Vehicles as per Division III Part-IV of First Schedule 234
Transport
23402 Alongwith motor vehicle tax - Passanger Transport Vehicles as per Division III Part-IV of First Schedule Slab Rates 234
Business
23403 Alongwith motor vehicle tax - Other Private Vehicles as per Division III Part-IV of First Schedule 234

CNG Stations 23405 CNG Station 4.00% 234(A)

Electricty
23501 Alongwith electricity consumption bills - 235
Consumption
23601 Telephone subscribers (other than Mobile Phone subscribers) 10.00% 236

23602 Mobile phone subscribers including pre-paid card users 15.00% 236

23603 Advance tax at the time of sale by auction 10.00% 236A

23604 Advance tax on purchase of air ticket 5.00% 236B

23605 Advance tax on functions and gatherings 10.00% 236D

Phone Users &
23606 Advance tax on foreign produced TV plays and serials - 236E
Advance Tax
23607 Advance tax on cable operators and other electronic media - 236F

23608 Advance tax on to sale to distributors, dealers and wholesalers 0.10% 236G

23609 Advance tax on sale to retailers 0.50% 236H

23610 Advance tax on payment of fee to Educational Institutions 5.00% 236I

23611 Advance tax on dealers, commission agents and arhatis etc - 236J

Surcharge 24701 15% Surcharge on Payable Income Tax 15.00% 4A