Quick Calculator
Tax Amount
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Reference Card
| Section | Payment Type | Filer | Non-filer | Type | Authority |
|---|---|---|---|---|---|
| 149 | Salary income | 0% | 0% | adjustable | Employer |
| 150 | Dividend (listed company) | 15% | 30% | final | Company |
| 151 | Profit on debt / bank profit | 15% | 30% | final | Bank |
| 153 | Payment for goods/services/contracts | 4% | 8% | adjustable | Payer |
| 154 | Export proceeds | 1% | 1% | final | Bank |
| 155 | Rent of immovable property | 10% | 20% | adjustable | Tenant |
| 156 | Prizes and winnings | 20% | 40% | final | Payer |
| 231A | Cash withdrawal from bank | 0% | 0.6% | adjustable | Bank |
| 231B | Motor vehicle registration/transfer | 3% | 6% | adjustable | Excise Dept. |
| 233 | Brokerage and commission | 12% | 24% | adjustable | Payer |
| 233A | Stock exchange transactions | 0.02% | 0.1% | adjustable | Broker |
| 234 | Vehicle token tax (goods transport) | 0% | 0% | final | Excise Dept. |
| 235 | Commercial electricity bill | 0% | 0% | adjustable | DISCO |
| 236 | Telephone / mobile phone bill | 10% | 10% | adjustable | Telecom |
| 236C | Sale/transfer of immovable property | 4% | 8% | adjustable | Registrar |
| 236D | Functions and gatherings | 5% | 10% | adjustable | Venue |
| 236I | Education fee (above threshold) | 0% | 5% | adjustable | Institution |
| 236K | Purchase of immovable property | 3% | 6% | adjustable | Registrar |
| 236P | Non-filer banking transactions | 0% | 0.6% | adjustable | Bank |
This covers commonly referenced sections only — not the complete 149 through 236O list. Verify the full, current list with FBR.