Pakistan Withholding Tax Calculator

FBR advance tax on property, vehicles and cash withdrawal for filers and non-filers

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Withholding taxRs 150,000Section 236K · 3.0%

Advance tax collected from the buyer on the declared value. Filer 3.0% / non-filer 10.5%. Checked 2026-09-13. Thresholds and exemptions are not applied automatically.

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About this tool

Pakistan collects advance income tax at the time of certain transactions, at different rates if you are on the Active Taxpayer List. This page models four common FBR sections: 236K on buying property, 236C on selling property, 231B on registering or transferring a vehicle, and 236P on cash withdrawal from a bank. Enter the amount, pick the section, and toggle filer. Thresholds, exemptions and engine-capacity rupee tables for vehicles are not applied automatically, so a real withholding can be a flat rupee band rather than this percentage. Estimate only.

How to use this tool

  1. Choose the transactionBuy property (236K), sell property (236C), vehicle register/transfer (231B), or cash withdrawal (236P).
  2. Enter the PKR amountDeclared property value, consideration, vehicle invoice, or withdrawal amount.
  3. Set Active Taxpayer ListNon-filers pay a higher modelled rate on every section on this page.

Filer vs non-filer: why ATL status matters

Withholding tax is advance income tax collected at the moment of a transaction. FBR keeps an Active Taxpayer List (ATL) of people who filed their return, and people on it - filers - pay lower rates than non-filers on the same transaction, often much lower.

Tax withheld under adjustable sections can be set against your final income tax liability when you file your return, so keep the challans and certificates. Filing your return and appearing on the ATL is usually the simplest way to cut these deductions.

Key features

  • Filer and non-filer rates side by side in the note under the result.
  • Four sections people actually meet at a registrar, excise office or bank.
  • Plain PKR withholding so you can budget before the challan.
  • Nothing is submitted to FBR. The figure stays in your browser.

Common uses

  • Estimating 236K before a property purchase alongside stamp duty.
  • Checking 236C if you are selling a plot as a non-filer.
  • Ballparking vehicle 231B from invoice value.
  • Seeing why a large cash withdrawal shows extra tax for a non-ATL account.

Tips for better results

  • ATL status is the biggest lever. Get on the list before a large purchase if you can.
  • 236P usually has a daily or monthly threshold in the Finance Act. This page does not hide the first slab for you.
  • 231B in real life is often a rupee table by engine size, not only a percent of invoice. Treat the percentage as a sketch.
  • Use the stamp-duty tool for provincial conveyance; this page is federal withholding only.

Mistakes to avoid

  • Using 236K rates on a seller, or 236C rates on a buyer.
  • Ignoring the cash-withdrawal threshold and panicking at 0.6% on a small ATM takeout.
  • Taking 231B percent as the excise token tax. Token tax is a different provincial charge.
  • Filing this number as your final tax without a return.

Frequently asked questions

236K is advance tax on the buyer of immovable property (modelled 3% filer, 10.5% non-filer). 236C is on the seller (3% filer, 6% non-filer). Both are on the consideration or declared value, and both are generally adjustable.

Advance tax on motor-vehicle registration or transfer. This page models 2.5% of invoice for a filer and 7% for a non-filer. Excise offices also use engine-capacity rupee tables, so the challan may not match the percentage.

Advance tax banks collect on cash taken out, modelled at 0.6% filer and 1.2% non-filer. It typically applies above a notified threshold. Ask the bank which band they used.

No. Provincial stamp and local tax are on the Pakistan Stamp Duty calculator. Withholding is federal advance income tax.

No. Thresholds, first-property relief and vehicle rupee tables are not automatic. The card says so under the result.

Yes. Not a substitute for FBR IRIS or a tax adviser.