WHT on Services & Contracts Calculator
Section 153 withholding focused on services receipts.
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.
Configure your scenario
Only withholding tax on services/contracts will be calculated.
Active tax filer
Filer/non-filer rates apply where relevant.
Rs 1,500,000
Rs 90,000
Rs 1,410,000
Effective 6.0%
Selected department estimate
WHT on Services / Contracts
Filer rate
Rs 90,000
Source: ITO 2001 — Section 153(1)(b)
Assumption: Filer 6% / non-filer 12% on services receipts (TY2026).
Statutory citations and modelling notes
WHT on Services / Contracts
ITO 2001 — Section 153(1)(b)
Filer 6% / non-filer 12% on services receipts (TY2026).
Applied rule and official references
Applied rule id: wht-services-punjab-v1
Citations
Official quick links
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.
Estimated WHT on Services / Contracts for Tax Year 2026 is Rs 90,000.
Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.