FBR Withholding Tax Rate Card 2026-27: Every New Rate in One Place (Property, Salary, Banking, Social Media, Exports)
FBR has issued the withholding tax rate card for fiscal year 2026-27, and the numbers have moved sharply in several categories. Property purchase WHT for filers dropped from 3% to 1.25%, social media income now attracts a brand-new 5% / 10% WHT, foreign credit card payments fell from 5% to 0.5%, and the 9% surcharge on salaries above Rs 10 million was abolished. Here is the complete picture, category by category.
The rate card was published after the Finance Act 2026 and applies from 1 July 2026. It is the single reference document for every withholding agent โ employers, banks, e-commerce platforms, property dealers, mobile importers, prize-bond issuers, and digital payment processors โ to apply the right deduction at source. If your business deducts tax on behalf of someone else, the rate card is your daily driver. If you’re a taxpayer, it’s the document that explains the line items on your bank and mobile-wallet statements.
The five big changes at a glance
| What changed | Old rate | New rate (TY 2027) | Who it affects |
|---|---|---|---|
| Property purchase WHT (filer) | 3% | 1.25% | Buyers registered on ATL |
| Property sale WHT (filer) | 3% | 2.75% | Sellers registered on ATL |
| Social media income WHT | โ | 5% (filer) / 10% (non-filer) | Creators, influencers |
| Foreign credit/debit card payments | 5% | 0.5% | Anyone paying SaaS / cloud abroad |
| Salary surcharge above Rs 10m | +9% on tax | Abolished | High-earning salaried individuals |
Property: filers finally got a break
The single biggest cut in the new card is the property purchase WHT under Section 236K. Filers used to pay 3% of the property value at the time of purchase. From 1 July 2026, that drops to 1.25% โ a 58% reduction. The sale-side WHT under Section 236C also dropped slightly, from 3% to 2.75% for filers. Overseas Pakistanis buying through FCVA or NRVA accounts still pay 0% in many cases, subject to the usual conditions.
Non-filer rates stay materially higher under the Tenth Schedule surcharge. The cut is a deliberate Finance Act 2026 move to stimulate the real-estate sector โ but the relief goes to filers only.
Salary: middle-income tax cut + 9% surcharge gone
Salaried individuals saw two big changes in the new card. First, the salary slabs themselves moved: rates were cut in the four bands between Rs 2.2 million and Rs 7 million, with the 35% top rate now starting at Rs 7 million instead of Rs 4.1 million. Second, the 9% surcharge that used to apply to taxable income above Rs 10 million was abolished for salaried individuals โ a saving of roughly Rs 130,000 to Rs 150,000 a year for high earners.
The basic Rs 600,000 exemption is unchanged. Anyone earning up to Rs 50,000 per month pays zero income tax. The withholding agent (your employer) applies the new rates automatically in payroll โ you don’t need to do anything to claim the relief.
Social media and content creators: a brand-new WHT
For the first time, FBR has set explicit WHT rates for income earned through social media platforms. Filer creators pay 5%, non-filer creators pay 10%. The deduction happens at the platform or payment-processor level, much like bank-profit WHT. The rate applies to revenue received from social media platforms โ ad revenue, brand deals paid through digital channels, and platform payouts โ but the exact scope is still being interpreted case by case.
If you are a YouTube, TikTok, or Instagram creator earning in Pakistan, the WHT is now a guaranteed line item in your payout. The flip side is that the 5% / 10% WHT is also a Final Tax in most cases โ meaning you don’t add it back to your return and recompute. It’s the tax.
Banking, profit on debt and Sukuk: 20% / 40%
Profit or yield paid by banks, financial institutions, and on government securities now attracts 20% WHT for filers and 40% for non-filers. That’s effectively a doubling of the non-filer penalty in this category. Sukuk returns have their own tiered structure: 25% / 50% for companies, 12.5% / 25% for individuals/AOPs with returns above Rs 1 million, and 10% / 20% for returns below Rs 1 million.
For ordinary savers, the message is sharp: stay on the Active Taxpayer List. The cost of dropping off, on a Rs 500,000 fixed deposit earning 12% in a non-filer year, jumps from Rs 12,000 in WHT to Rs 24,000 โ pure deadweight loss.
Exports and IT services
Export proceeds used to attract a 1% Final Tax Regime rate plus a 1% advance tax โ a two-step structure that exporters found confusing. The new card collapses that into a flat 1.25% Minimum Tax under Section 154. IT and IT-enabled services (registered with the Pakistan Software Export Board) get a special 0.25% rate on export proceeds โ the lowest WHT in the entire card. Other export categories follow the standard 1.25%.
For software houses and freelance exporters working through PSEB, the 0.25% is a structural advantage worth keeping. The card also confirms the standard 4% / 8% (filer/non-filer) WHT for IT and IT-enabled services on the domestic side.
Other notable changes in the card
- Cash withdrawals from banks above Rs 50,000 a day: WHT continues at 0.6% for filers, 1.2% for non-filers under Section 231A.
- Prize bonds: 15% (filer) / 30% (non-filer) Final Tax on winnings. Raffle and lottery prizes: 20% / 40%.
- Petrol pump commission: 12% / 24%.
- E-commerce: 1% / 2% on digital settlement, 2% / 4% on cash-on-delivery (Final Tax for both).
- Imports: 1% to 6% advance tax depending on category, doubled for non-ATL. Mobile phone imports have their own slab of Rs 70 to Rs 11,500 by C&F value.
- Electricity bills: zero on bills up to Rs 500, 10% up to Rs 20,000, Rs 1,950 + 12% (commercial) or + 5% (industrial) above Rs 20,000.
- Telephone and internet: 10% on monthly landline bills above Rs 1,000; 15% on mobile, internet, and prepaid card purchases.
How to use the card without making mistakes
- Always identify the specific section of the Income Tax Ordinance that applies to your transaction. The card is organised by section, and using the wrong one is the most common WHT error.
- Check the ATL status of the person being paid before applying the rate. Filer and non-filer rates are often 2x different โ getting this wrong costs the deducting agent.
- Note whether the WHT is Final Tax, Minimum Tax, or Advance Tax. Final and Minimum taxes cannot be refunded or adjusted in the annual return; Advance Tax is a credit.
- For property and vehicle transactions, the valuation tables issued by FBR (not the card) determine the base amount. The card only gives the rate.
- When in doubt, treat the FBR rate card as authoritative and ignore any third-party summary, including this one. The card is updated frequently and the canonical version lives on fbr.gov.pk.
The rate card itself cannot be treated as a legal document or relied upon in court or before any legal forum. In case of any discrepancy, the amended Income Tax Ordinance, 2001 prevails.
โ FBR, footnote to the Withholding Tax Rate Card 2026-27
Frequently asked questions
What is the new FBR withholding tax rate card for 2026-27?
It is the consolidated table of withholding tax rates published by FBR under the Finance Act 2026, covering salaries, banking profit, services, contracts, exports, imports, vehicles, electricity, telephone, internet, property, e-commerce, prizes, and other categories. It applies from 1 July 2026.
What is the new property purchase WHT for filers in 2026-27?
1.25% under Section 236K, down from 3% in the previous regime. Non-filers pay materially more under the Tenth Schedule surcharge.
What is the social media withholding tax rate in Pakistan?
5% for filers and 10% for non-filers, applied at source on income received from social media platforms. The deduction is Final Tax in most cases.
What is the new foreign credit card payment rate?
0.5%, down from 5%. The change is a major relief for Pakistani businesses paying for SaaS, cloud, and overseas digital services.
What is the new export WHT?
A flat 1.25% Minimum Tax on export proceeds, replacing the old two-step 1% + 1% structure. Software and IT services registered with PSEB attract a special 0.25% rate.
How do I know if I am a filer or non-filer?
Send your 13-digit CNIC (no dashes) to 9966, or check the FBR ATL portal at fbr.gov.pk. The filer / non-filer status on the date of transaction determines the WHT rate.
Where can I get the official FBR withholding tax rate card?
The card is published on the FBR website at fbr.gov.pk. It is updated frequently. Always treat the official FBR version as authoritative โ third-party summaries (including this article) may lag or paraphrase.
