Pakistan Supply of Goods Withholding Tax Calculator

What this calculator covers

Federal section 153 withholding on ordinary supply payments and locally fulfilled e-commerce transactions. The calculator covers TY2027 ordinary, special-goods, digital-payment and cash-on-delivery rates.

Period: Tax Year 2027 / FY 2026-27.

Continue with the Pakistan Business Tax Calculator 2026-27. Continue with the closest related federal tax calculation.

How the result is calculated

For ordinary supplies, the calculator first tests whether the payer is prescribed, whether aggregate financial-year payments are at least PKR 75,000, and whether the same-condition imported-goods exclusion applies. It then applies the selected gross-payment rate, including sales tax, and doubles the rate for a non-ATL recipient. E-commerce digital/banking payments use 1% or 2%; cash on delivery uses 2% or 4%, without the ordinary payer and PKR 75,000 gates.

Worked check: PKR 1,000,000 paid digitally for a locally fulfilled e-commerce sale produces PKR 10,000 for an ATL seller.

Continue with the Pakistan Company Income Tax Calculator 2026-27. Keep this liability separate and auditable.

How to use the result

Treat this as withholding at payment, not as a calculation of the supplier’s final annual income-tax liability.

Continue with Pakistan Business Tax Calculator 2026-27 or Pakistan Company Income Tax Calculator 2026-27 for the next calculation.

Important boundaries

Contract payments, services, exports, whether an online platform is locally operated, exemption certificates and reduced-rate certificates are outside this calculator. The 0.25% clause 24C path requires the specified goods, dual ATL status and, for a Tier-1 retailer, FBR integration; a failed condition uses the selected ordinary fallback category.

The calculator deliberately does not infer undocumented facts, provincial liabilities, credits, minimum-tax interactions or professional conclusions that its inputs cannot establish.

Primary sources

Prepared from FBR's TY2027 withholding rate card, consolidated Income Tax Ordinance through 30 June 2026, and Finance Act 2026 materials. Source, calculation, content, and browser checks were completed on September 20, 2026. Recheck when the governing law changes or before Tax Year 2028.

Inputs, outputs and result meaning

Calculates section 153 withholding, gross payment, base rate, and applied rate from payment route, ordinary-payment payer, payer turnover in a preceding tax year, and section 153 supply category with visible method, validation, precision, and limitations.

Inputs

Payment route

The e-commerce routes use section 153(2A) rates and do not use the ordinary payer or PKR 75,000 gates. Available choices are Ordinary supply payment - section 153(1)(a), E-commerce - digital or banking payment, and E-commerce - cash on delivery through courier.

Ordinary-payment payer

Always-prescribed persons include Federal Government, companies, statutory AOPs, NPOs, specified foreign contractors or consultants, consortiums or joint ventures, builders and developers. Available choices are Government, company or another always-prescribed person, Individual, AOP or sales-tax registered person - PKR 100m test, Individual trader - PKR 200m test, and Other payer not covered above.

Payer turnover in a preceding tax year

The PKR 100m test is inclusive; the individual-trader exclusion applies at PKR 200m or less. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Section 153 supply category

Choose the supplier and goods category together. The gross amount entered below should include sales tax. Available choices are Rice, cotton seed oil or edible oils, Distributor of cigarettes, Distributor of pharmaceutical products, Gold, silver or articles thereof, Qualifying distributor, dealer, wholesaler or retailer - clause 24C, Textile, carpet, leather/footwear, surgical or sports goods, Yarn supplied by a trader to specified industries, and Company - goods other than toll manufacturing.

Supplier sales-tax ATL status

Clause 24C requires appearance on both the income-tax ATL and sales-tax ATL. Available choices are Appears on sales-tax ATL and Does not appear on sales-tax ATL.

Clause 24C supplier role

The reduced rate covers specified goods; mobile phones are excluded from the electronics category. Available choices are Distributor, dealer, sub-dealer or wholesaler and Retailer.

Tier-1 retailer integrated with FBR

A Tier-1 retailer must be integrated and configured with FBR for the clause 24C rate. Available choices are Yes - integrated and configured and No.

Rate if clause 24C conditions are not met

The calculator uses this ordinary category instead of merely doubling 0.25% when a clause 24C condition fails. Available choices are Company - goods other than toll manufacturing, Company - toll manufacturing, Other than company - goods other than toll manufacturing, Other than company - toll manufacturing, and Rice, cotton seed oil or edible oils.

Recipient ATL status

The TY2027 rate card applies a 100% increase for non-ATL recipients. Available choices are Appears on ATL and Does not appear on ATL.

Aggregate payments to this recipient in the financial year

Ordinary section 153(1)(a) withholding begins when financial-year aggregate payments are PKR 75,000 or more. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Imported goods sold in the same condition

Choose Yes only where the section 153(5) imported-goods exclusion is supportable. Other exemptions or certificates are not modeled. Available choices are No and Yes - statutory same-condition exclusion applies.

Gross amount payable

Enter the gross amount payable including sales tax. For e-commerce, use the amount collected or remitted through the selected route. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Outputs

Section 153 withholding

This is the primary result. The visible value is displayed without decimal places.

Gross payment

The visible value is displayed without decimal places.

Base rate

It is displayed in %. The visible value uses up to 2 decimal places according to the output rule.

Applied rate

It is displayed in %. The visible value uses up to 2 decimal places according to the output rule.

Net payment after withholding

The visible value is displayed without decimal places.

Withholding required (1=yes)

The visible value is displayed without decimal places.

ATL multiplier

It is displayed in x. The visible value is displayed without decimal places.

After the applicable payer, threshold and exclusion gates, gross payment including sales tax is multiplied by the selected ordinary or e-commerce rate and the ATL multiplier. Keep the result label, unit, selected mode, and stated limitations together when sharing the answer.

Frequently asked questions