Federal Direct

    Non-Resident Digital Services Tax Calculator

    Section 6 / 152 withholding on offshore digital services and online marketplaces (10% gross).

    Default tax year: Tax Year 2026Section 6 / 152 withholding on offshore digital services and online marketplaces (10% gross).

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    Non-resident digital services / online marketplace WHT at 10% gross.

    Rs 1,500,000
    05 M10 M15 M20 M25 M
    Tax base

    Rs 1,500,000

    Department tax

    Rs 150,000

    After tax value

    Rs 1,350,000

    Effective 10.0%

    By department

    Selected department estimate

    Tax Year 2026

    Non-Resident Digital Services Tax

    Section 6/152 — 10% gross

    Rs 150,000

    Source: ITO 2001 — Section 6 / 152 (offshore digital services)

    Assumption: 10% gross WHT on payments to non-resident digital platforms.

    Sources & Act reference

    Statutory citations and modelling notes

    Non-Resident Digital Services Tax

    ITO 2001 — Section 6 / 152 (offshore digital services)

    10% gross WHT on payments to non-resident digital platforms.

    Rule trace

    Applied rule and official references

    Applied rule id: legacy-nr-digital-services-punjab-2026

    Citations

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    Compliance checklist

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    Smart insight

    Estimated Non-Resident Digital Services Tax for Tax Year 2026 is Rs 150,000.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.

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