Transaction

    Trade Chain WHT Calculator

    Sections 236G/236H withholding on distributor/wholesaler/retailer sales.

    Default tax year: Tax Year 2026236G fertilizer: 0.25% filer / 0.70% non-filer236H retailer: 0.50% filer / 2.50% 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

    Sections 236G/236H withholding estimate for distributor/retailer channels.

    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 1,500

    After tax value

    Rs 1,498,500

    Effective 0.1%

    By department

    Selected department estimate

    Tax Year 2026

    Trade Chain Withholding Tax

    Section 236G non-fertilizer (0.10%)

    Rs 1,500

    Source: ITO 2001 — Sections 236G & 236H

    Assumption: Distributor/wholesaler/retailer chain WHT (sales-channel based).

    Sources & Act reference

    Statutory citations and modelling notes

    Trade Chain Withholding Tax

    ITO 2001 — Sections 236G & 236H

    Distributor/wholesaler/retailer chain WHT (sales-channel based).

    Rule trace

    Applied rule and official references

    Applied rule id: wht-trade-punjab-v1

    Smart insight

    Estimated Trade Chain Withholding Tax for Tax Year 2026 is Rs 1,500.

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

    Related guides

    Keep going

    Withholding Tax Rates

    Section-wise filer and non-filer WHT rate card.

    How to Become a Filer

    5-step IRIS registration to unlock 50-90% lower WHT.

    Income Tax Ordinance 2001

    Section-by-section reference, plain English.

    Pakistan Income Tax FAQ

    15 most-asked questions on slabs, filing and exemptions.