Transaction

    Contract WHT Calculator

    Section 153(1)(c) withholding on contracts (company/other cases).

    Default tax year: Tax Year 2026Contract WHT (company): 7.5% filer / 15.0% non-filerContract WHT (other): 8.0% filer / 16.0% non-filer

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    Section 153(1)(c) contract withholding estimate.

    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 120,000

    After tax value

    Rs 1,380,000

    Effective 8.0%

    By department

    Selected department estimate

    Tax Year 2026

    Contract Withholding Tax

    Section 153 other-case rate (8%)

    Rs 120,000

    Source: ITO 2001 — Section 153(1)(c)

    Assumption: Company payee 7.5%/15%; other case 8%/16% filer/non-filer.

    Sources & Act reference

    Statutory citations and modelling notes

    Contract Withholding Tax

    ITO 2001 — Section 153(1)(c)

    Company payee 7.5%/15%; other case 8%/16% filer/non-filer.

    Rule trace

    Applied rule and official references

    Applied rule id: wht-contracts-punjab-v1

    Smart insight

    Estimated Contract Withholding Tax for Tax Year 2026 is Rs 120,000.

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

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