Investment

    Brokerage & Commission WHT Calculator

    Section 233 withholding on brokerage and commission payments.

    Default tax year: Tax Year 2026Advertising agents: 10.0% filer / 20.0% non-filerOther brokerage: 12.0% filer / 24.0% non-filer

    FBR - Finance Acts

    Latest annual federal amendments.

    Income Tax Ordinance, 2001

    Primary legal text for direct taxes.

    FBR IRIS Portal

    Return filing, e-payments and verifications.

    Active Taxpayer List (ATL)

    Filer/non-filer status verification.

    Withholding Tax Rates

    Official withholding rates page (updated by FBR).

    DG Withholding Taxes - Resources

    Rate cards, circulars and property valuation tables.

    Withholding Tax Forms

    Official withholding statements/forms.

    Inputs

    Configure your scenario

    Section 233 withholding estimate by commission category.

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

    Active tax filer

    Filer/non-filer rates apply where relevant.

    Tax base

    Rs 1,500,000

    Department tax

    Rs 180,000

    After tax value

    Rs 1,320,000

    Effective 12.0%

    By department

    Selected department estimate

    Tax Year 2026

    Brokerage & Commission Tax

    Other brokerage/commission (12%)

    Rs 180,000

    Source: ITO 2001 — Section 233

    Assumption: Commission/brokerage WHT 8%/10%/12% with non-filer doubling.

    Sources & Act reference

    Statutory citations and modelling notes

    Brokerage & Commission Tax

    ITO 2001 — Section 233

    Commission/brokerage WHT 8%/10%/12% with non-filer doubling.

    Rule trace

    Applied rule and official references

    Applied rule id: wht-brokerage-punjab-v1

    Smart insight

    Estimated Brokerage & Commission Tax for Tax Year 2026 is Rs 180,000.

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

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