DIRECT TAXES WITHHOLDING TAX RATE CARD - TAX YEAR 2014 & 2015

Nature of
Payment

Imports

Salary

Dividend

Payment
Section Code
14801
14802
14803
14806
14807
14901
14902
14903
15001
15002
15004
15101
15102

Profit on Debt

15103

15104

15201

15202

Payments to
Non-Resident

15203
15204
15206
15207
15208
15301
15302
15303
15304

15305
Payments of
Goods and
Services

15307
15308
15309
15310
15311
15312
15313
15314
15401
15402
15403

Description

Rate

Section

Code

148-Import of goods @ 5%
148-Import of goods @ 5.5%
148-Import of Foreign produced Films @ 12%
148-Import of Edible oil @ 2%
148-Import of goods @ 1%
149-Salary - Federal
149-Salary - Govt. Employees (Other than Federal)
149-Salary - Others
150-Dividend paid to resident companies @ 10%
150-Dividend paid to non-resident companies @ 10%
150-Dividend at reduced rate @ 7.5%
151(1)(a)-Profit on debt paid or credited to a resident person on
schemes of National Savings and P.O Saving Accounts
Profit on debt paid or credited to a resident person on account of
deposit with a banking company or financial institution
Profit on debt paid or credited to a resident person on secirities of
Federal or Provincial Government or a local authority
Profit 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 society
Payment to non-resident person on account of royalty or fee for
technical services
Payment 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 project
Payment to a non-resident on account of any other contract for
construction or services rendered relating thereto
Payment to a non-resident person on account of contract for
advertisement services rendered by TV Satellite Channels
Payment to a non-resident person on account of insurance
premium or re-issurance premium
Payment to a non-resident person or any other account including
profit on debt but excluding those covered U/s 152(3)
Payment to a non-resident person or any other account those
covered U/s 152(2A)
Payment to a resident person or a PE of a non-resident on account
of sale of goods @ 1.5%
Payment to a resident person or a PE of a non-resident on account
of sale of goods @ 3.5%
Payment to a resident person or a PE of a non-resident on account
of services rendered or provided
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 goods or
services rendered or provided
Payment 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 weaving
Payment to a non-resident media person on account of
advertisement services
Tax collected by Manufacturers @ 0.5% at the time of sale
Sales to Traders and Distributors
Tax deductible on the amount of cotton lint (Self Payment deposited
by taxpayer)
Payment to a resident corporate or a PE of a non-resident on
account of services rendered or provided - FILER
Payment to a resident corporate or a PE of a non-resident on
account of services rendered or provided - NON FILER
Payment to a non-corporate person, on account of services
rendered or provided - FILER
Payment to a non-corporate person, on account of services
rendered or provided - NON FILER
Realization of proceeds of exports of goods @ 0.75%, as
prescribed in Division (IV) of part III of the First Schedule
Realization of proceeds of exports of goods @ 1%, as prescribed in
Division (IV) of part III of the First Schedule
Realization of proceeds of exports of goods @ 1.25%, as
prescribed in Division (IV) of part III of the First Schedule

5.00%
5.50%
12.00%
2.00%
1.00%

11

10.00%
10.00%
7.50%

148
148
148
148
148
149
149
149
150
150
150

10.00%

151(1)(a)

21

10.00%

151(1)(b)

10.00%

151(1)(c)

10.00%

151(1)(d)

48

15.00%

152(1)

6.00%

152(1A)(a)

49

6.00%

152(1A)(b)

46

6.00%

152(1A)(c)

50

5.00%

152(1AA)

20.00%

152(2)

3.50%

152(2A)

1.50%

153(1)(a)

153(1)(a)

13

153(1)(b)

153(1)(c)

0.10%

153(1A)

10.00%

153A

0.50%
0.50%

153A
153A

1.00%

153(5)(bb)

8.00%

153(1)(b)

12.00%

153(1)(b)

10.00%

153(1)(b)

15.00%

153(1)(b)

1.00%

154(1)

12

1.00%

154(1)

51

1.00%

154(1)

52

As per
Rates

70
1
2
47
15
85

69

DIRECT TAXES WITHHOLDING TAX RATE CARD - TAX YEAR 2014 & 2015
Nature of
Payment

Payment
Section Code
15404

Imports
Exports

15405
15406
15407
15408

Property
Income
Prizes &
Winnings

Phone Users &

Advance Tax

Surcharge

154(1)

53

5.00%

154(2)

60

1.00%

154(2)

67

1.00%

154(3)

55

1.00%

154(3A)

37

1.00%

154(3B)

57

Slab Rates

155

18

15601

Payment of prize on prize bond @ 10%

15.00%

156

20

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

45

12.00%

156A

38

0.30%
0.30%

156B
231A
231AA

58
44

231(B)

15604
23101
23103

Payment of commission on petroleum products of petrol pump

operators @ 12%
Withdrawal from pension fund as per section 12(6)
Cash withdrawal from banks @ 0.3%
Cash withdrawal from banks Pay Order, DD, CDR etc

23102

Purchase of Motor Cars

23301
23302

12.00%
Payment of brokerage or commission @ 12%
7.50%
Payment of commission (advertising agents) @ 7.5%
On value of shares purchased or sold by a member of a stock
0.01%
exchange in lieu of its commission income @ 0.01%
On value of shares traded by a person through a member of a
0.01%
stock exchange @ 0.01%
10.00%
On financing of CFS (badla) in shares business @ 10%
10.00%
Collection of tax by NCCPL
Alongwith motor vehicle tax - Goods Transport Vehicles as per
Division III Part-IV of First Schedule
Alongwith motor vehicle tax - Passanger Transport Vehicles as per
Slab Rates
Division III Part-IV of First Schedule
Alongwith motor vehicle tax - Other Private Vehicles as per Division
III Part-IV of First Schedule
4.00%
CNG Station
Alongwith electricity consumption bills
7.50%
Tax on domestic consumption of electricity
Tax on steel melters, re-rollers, etc.
10.00%
Telephone subscribers (other than Mobile Phone subscribers)
15.00%
Mobile phone subscribers including pre-paid card users
10.00%
Advance tax at the time of sale by auction
5.00%
Advance tax on purchase of air ticket
5.00%
Advance tax on functions and gatherings
Advance tax on foreign produced TV plays and serials
Advance tax on cable operators and other electronic media
0.10%
Advance tax on to sale to distributors, dealers and wholesalers
0.50%
Advance tax on sale to retailers
5.00%
Advance tax on payment of fee to Educational Institutions
Advance tax on dealers, commission agents and arhatis etc
15.00%
15% Surcharge on Payable Income Tax

23304

23402
23403

Electricty
Consumption

1.00%

Payment of rent of immovable property

23401

CNG Stations

Code

15501

23305
23306

Transport
Business

Section

Payment against sale of goods by an indirect exporter to a direct

exporter or an export house registered under DTRE Rules, 2001

23303
Stock Exchange

Realization of proceeds of exports of goods @ 1.5%, as prescribed

in Division (IV) of part III of the First Schedule
Realization of indenting commission in foreign exchange on
imports @ 5%
Realization of indenting commission in foreign exchange on exports
@ applicable to exports
Realization of proceeds of sale of goods to an exporter under an
inland back-to-back letter of credit etc.
Export of goods by an industrial undertaking located in an export
processing zone

Rate

15409

15603
Cash
Withdrawal
Purchase of
Motor Cars
Borkerage and
Commission

Description

23405
23501
23502
23503
23601
23602
23603
23604
23605
23606
23607
23608
23609
23610
23611
24701

233
233

10
10

233A(1)

39

233A(1)

41

233A(1)
233AA

42

234

14

234

61

234
234(A)
235
235A
235B
236
236
236A
236B
236D
236E
236F
236G
236H
236I
236J
4A

22

35
63