What is estimated
Federal section 153 withholding on ordinary supply payments and locally fulfilled digital or cash-on-delivery e-commerce sales.
Pakistan Supply of Goods Withholding Tax Calculator
Section 153 Supply Withholding
Enter your values, then calculate to see a verified result.
Reference range
How this result is calculated
A clear calculation path based on your inputs.
Inputs usedReview the information used for this result.
Full calculation and sourcesReview the statutory bridge, assumptions, and version.
Versioned calculationFormula v2.0.0
Method
Payment route, payer eligibility, aggregate payments, goods category and ATL conditions select the Tax Year 2027 rate-card path.
Important boundary
Contracts, services, exports, exemption certificates and facts needed to prove a concession remain outside this estimate.
Interpretation
is the modeled amount for the selected path.
.
Confirm the result against the actual return and current official guidance.
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Public verification recordFormula v2.0.0
- Review scope
- Pakistan Tax Year 2027 / FY 2026-27 Calculation And Content Review
- Review team
- CalculatorGeek Tax Review Team
- Verified
- 2026-09-20
- Next source review
- 2027-06-30
- Automated fixtures
- 10 cases
Review method
Primary-law mapping, FBR rate-card comparison, boundary fixtures, definition validation, and responsive browser QA.
Known limitations
- Contract payments, services, exports, platform-location tests, exemption certificates and reduced-rate certificates are outside this calculator.
- Clause 24C eligibility depends on the specified-goods list and documentary facts; confirm those facts before relying on 0.25%.
- This is an educational estimator, not an FBR assessment, tax return, legal opinion or professional tax advice.
- Recheck the governing law, rates, and official guidance when the tax year or taxpayer facts change.
Primary sources
Published calculation checks
| Case | Inputs | Expected result |
|---|---|---|
| Digital e-commerce ATL | {"withholding_tax":10000,"applied_rate":1,"ecommerce_route":1} | |
| Clause 24C eligibility failure falls back | {"withholding_tax":100000,"applied_rate":10,"special_rate_eligible":0} |
On this page
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.
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.
Frequently asked questions
Does the PKR 75,000 threshold include exactly PKR 75,000?
Yes. The ordinary section 153(1)(a) exception applies only when aggregate payments are less than PKR 75,000, so exactly PKR 75,000 enters the withholding path.
Does the ordinary payer threshold apply to e-commerce?
Not in this model. Section 153(2A) digital and cash-on-delivery routes use their own collection mechanism and rates.
Why is a failed clause 24C case not simply 0.5% for a non-ATL seller?
The 0.25% concession requires both income-tax and sales-tax ATL status and other conditions. When those fail, this calculator applies the ordinary category you select, including its non-ATL uplift.
Does gross payment include sales tax?
Yes. Enter the gross amount payable including sales tax for the modeled supply.