Nature of

Payment

Payment

Section

Code

Description Rate Section

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

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

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

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

14807 148-Import of goods @ 1% 1.00% 148

14901 149-Salary - Federal 149

14902 149-Salary - Govt. Employees (Other than Federal) 149

14903 149-Salary - Others 149

14904 Directorship fee or fee for the attending Board meeting or such fee by whatever name called 20.00% 149(3)

15001 Dividend paid to public companies, insurance companies and resident companies @ 5% 5.00% 150

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

15003 Tax deduction on dividend - FILER 10.00%

15004 Dividend at reduced rate @ 7.5% 7.50% 150

15005 Tax deduction on dividend - NON FILER 15.00% 150

15101 Profit On Debt - National Savings And P.O Saving Accounts With Yield Greater Than 500,000- Filer 10.00% 151(1)(a)

15102 Profit On Debt - On Account Of Deposit With A Banking Company Or Financial Institution- With Yield Greater Than 500,000- Filer 10.00% 151(1)(b)

15103 Profit On Debt - On Securities Of Federal Or Provincial Government Or A Local Authority - With Yield Greater Than 500,000- Filer 10.00% 151(1)( c )

15104Profit on debt paid or credited to a resident person on any bond, certificate, debenture, security or any other instrument by a banking company,

financial institution, company incorporated under Companies Ordinance, 1984, or a finance society10.00% 151(1)(d)

15105 Profit On Debt - National Savings And P.O Saving Accounts With Yield Greater Than 500,000- Non Filer 15.00% 151(1)(a)

15106 Profit On Debt - National Savings And P.O Saving Accounts With Yield Upto 500,000 10.00% 151(1)(a)

15107 Profit On Debt - On Account Of Deposit With A Banking Company Or Financial Institution- With Yield Greater Than 500,000- Non Filer 15.00% 151(1)(b)

15108 Profit On Debt - On Account Of Deposit With A Banking Company Or Financial Institution- With Yield Upto 500,000 10.00% 151(1)(b)

15109 Profit On Debt - On Securities Of Federal Or Provincial Government Or A Local Authority - With Yield Greater Than 500,000- Filer 15.00% 151(1)( c )

15110 Profit On Debt - On Securities Of Federal Or Provincial Government Or A Local Authority - With Yield Upto 500,000 10.00% 151(1)( c )

15111 Profit on debt with yield greater than 500,000 - FILER 10.00% 151(1)(d)

15112 Profit on debt with yield greater than 500,000 - NON FILER 15.00% 151(1)(d)

15201 Payment to non-resident person on account of royalty or fee for technical services 15.00% 152(1)

15202Payment to a non-resident on account of a contract or sub-contract under a construction, assembly or installation project in Pakistan, including a

contract for supply of supervisory activities in relation to such project6.00% 152(1A)(a)

15203 Payment to a non-resident on account of any other contract for construction or services rendered relating thereto 6.00% 152(1A)(b)

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 of insurance premium or reinsurance premium to a non-resident person 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)

15208 Payment to a non-resident person on account of sale of goods 3.50% 152(2A)(a)

15205 Payment of non-resident Media Persons 10.00% 152(1AAA)

15209 Payment to a non-resident person on account of rendering of or providing transport services 2.00% 152(2A)(b)(i)

15210 Payment to a non-resident person on account of rendering of or providing services other than transport services 6.00% 152(2A)(b)(ii)

15211 Payment to a non-resident person on account of execution of a contract 6.00% 152(2A)(c)

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 @ 4% 4.00% 153(1)(a)

15303 Payment to a resident corporate or a PE of a non-resident on account of services rendered or provided - FILER 8.00% 153(1)(b)

15304Payment to a resident person or a PE of a non-resident on account of execution of a contract, other than contract for sale of goods or services

rendered or provided7.00% 153(1)(c)

15305Payment to a resident person or a PE of a non-resident on account of rendering of or providing of services of stitching, dyeing, printing, embriodery,

washing, sizing and weaving10.00% 153(1A)

15307 Payment to a non-resident media person on account of advertisement services 7.50% 153A

15308 Tax collected by YARN 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)

15312 Payment to a resident corporate or a PE of a non-resident on account of services rendered or provided - NON FILER 12.00% 153(1)(b)

15313 Payment to a non-corporate person, on account of services rendered or provided - FILER 10.00% 153(1)(b)

15314 Payment to a non-corporate person, on account of services rendered or provided - NON FILER 15.00% 153(1)(b)

15315 Tax deducted on payment to taxpayers other than companies 4.50% 153(1)(a)

15316PAYMENT TO A RESIDENT PERSON OR A PE OF A NON-RESIDENT ON ACCOUNT OF DISTRIBUTION OF CIGARETTE AND

PHARMACEUTICAL PRODUCTS AT 1%153(1)(a)

15317 Payment to a resident person or a PE of a non-resident on account of local sales, supplies of textile, carpets, leather, surgical and sports good @1% 153(1)(a)

15318 Minimum Tax @ 0.1% of the turnover on account of sales and supplies made by traders of yarn 153(1)(a)

15319 Payment to a resident person or a PE of a non-resident on account of local sale of steel scrap to steel melters 153(1)(a)

15321 Payment to a resident person or a PE of a non-resident on account of transport services rendered or provided 2.00% 153(1)(b)

15322 Payment to a resident person or a PE of a non-resident on account of services rendered @ 1% 1.00% 153(1)(b)

15323 Minimum Tax @ 0.1% of the turnover on account of services made by traders of yarn 0.10% 153(1)(b)

15324 Payment to a non-corporate person on account of execution of a contract, other than contract for sale of goods or services rendered or provided 7.50% 153(1)(c)

15325Tax on sports persons

10.00% 153(1)(c)

15326 TAX ON EXPORTS 1.00% 153(2)

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 2.00% 154(1)

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

Income15501 Payment of rent of immovable property Slab Rates 155

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

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

Petrolium

Products15603 Payment of commission on petroleum products of petrol pump operators @ 12% 12.00% 156A

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

23101 Cash withdrawal from banks - Filter 0.30% 231A

23104 Cash withdrawal from banks - Non Filter 0.50% 231A

As per

Rates

Dividend

Profit on Debt

Payments to

Non-Resident

Salary

Payments of

Goods and

Services

WITHHOLDING TAXES

TAX RATE CARD - TAX YEAR 2014 & 2015

DIRECT TAXES

Cash

Withdrawal

Exports

Imports

Prizes &

Winnings

Banking

Transaction23103 Cash withdrawal from banks Pay Order, DD, CDR etc… 0.30% 231AA

23105 Purchase Of Motor Cars Upto 850Cc- Filer 231B

23106 Purchase Of Motor Cars Upto 850Cc- Non Filer 231B

23107 Purchase Of Motor Cars 851Cc To 1000Cc- Filer 231B

23108 Purchase Of Motor Cars 851Cc To 1000Cc- Non Filer 231B

23109 Purchase Of Motor Cars 1001CcTo 1300Cc- Filer 231B

23110 Purchase Of Motor Cars 1001CcTo 1300Cc- Non FilerR 231B

23111 Purchase Of Motor Cars 1301Cc To 1600Cc- Filer 231B

23112 Purchase Of Motor Cars 1301Cc To 1600Cc- Non Filer 231B

23113 Purchase Of Motor Cars 1601Cc To 1800Cc- Filer 231B

23114 Purchase Of Motor Cars 1601Cc To 1800Cc- Non Filer 231B

23115 Purchase Of Motor Cars 1801Cc To 2000Cc- Filer 231B

23116 Purchase Of Motor Cars 1801Cc To 2000Cc- Non Filer 231B

23117 Purchase Of Motor Cars 2001Cc To 2500Cc- Filer 231B

23118 Purchase Of Motor Cars 2001Cc To 2500Cc- Non Filer 231B

23119 Purchase Of Motor Cars 2501Cc To 3000Cc- Filer 231B

23120 Purchase Of Motor Cars 2501Cc To 3000Cc- Non Filer 231B

23121 Purchase Of Motor Cars Above 3000Cc- Filer 231B

23122 Purchase Of Motor Cars Above 3000Cc- Non Filer 231B

23301 Tax collected by taxpayers other than advertising agents (Brokerage And Commission) 12.00% 233

23302 Payment of commission (advertising agents) @ 5% 5.00% 233

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

23304 On value of shares traded by a person through a member of a stock exchange @ 0.01% 0.01% 233A

23305 On financing of CFS (badla) in shares business @ 10% 10.00% 233A

23306 Tax collected by NCCPL from the margin financers, trading financers and lenders 10.00% 233AA

23401 Alongwith motor vehicle tax - Goods Transport Vehicles as per Division III Part-IV of First Schedule 234

23402 Alongwith motor vehicle tax - Passanger Transport Vehicles as per Division III Part-IV of First Schedule 234

23406 Private Vehicles Upto 1000Cc- Filer 234

23407 Private Vehicles Upto 1000Cc- Non Filer 234

23408 Private Vehicles 1001Cc To 1199Cc- Filer 234

23409 Private Vehicles 1001Cc To 1199Cc- Non Filer 234

23410 Private Vehicles 1200Cc To 1299Cc- Filer 234

23411 Private Vehicles 1200Cc To 1299Cc- Non Filer 234

23412 Private Vehicles 1300Cc To 1499Cc- Filer 234

23413 Private Vehicles 1300Cc To 1499Cc- Non Filer 234

23414 Private Vehicles 1500Cc To 1599Cc- Filer 234

23415 Private Vehicles 1500Cc To 1599Cc- Non Filer 234

23416 Private Vehicles 1600Cc To 1999Cc- Filer 234

23417 Private Vehicles 1600Cc To 1999Cc- Non Filer 234

23418 Private Vehicles Above 2000Cc- Filer 234

23419 Private Vehicles Above 2000Cc- Non Filer 234

CNG Stations 23405 CNG Station 4.00% 234(A)

23501 Alongwith electricity consumption bills - 235

23502 Tax on domestic consumption of electricity 7.50% 235A

23503 Tax on steel melters, re-rollers, etc. - 235B

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 5.00% 236D

23606 Advance tax on foreign-produced TV drama serial @ 100,000 per episode - 236E(a)

23607 Advance tax on cable operators and other electronic media - 236F

23608 Advance Tax on sale to distributors, dealers and wholesalers other than fertilizers- FILER 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

23612 Advance tax on sale to distributors, dealers or wholesalers of fertilizers - NON FILER 0.40% 236G

23613 Advance Tax on purchase or transfer of immovable property filler. - 236K

23614 Advance Tax on purchase or transfer of immovable property non filler - 236K

23615 Advance tax on purchase of international air ticket 4.00% 236L

23616 Tax on bonus shares issued by companies quoted on stock exchange 5.00% 236M

23625 Advance tax on foreign-produced TV play @ 100,000 (single episode) 236E(b)

23626 Advance tax on sale to distributors, dealers or wholesalers other than fertilizers - NON FILER 0.20% 236G

23627 Advance tax on sale to distributors, dealers or wholesalers of fertilizers - FILER 0.20% 236G

23628 Tax on bonus shares issued by companies NOT quoted on stock exchange 5.00% 236N

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

Phone Users &

Advance Tax

Electricty

Consumption

Stock

Exchange

Borkerage and

Commission

Slab RatesPurchase of

Motor Cars

Transport

BusinessSlab Rates