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Reference · Income Tax Ordinance 2001

ITO Section Reference

Every Pakistan Income Tax Ordinance section that matters for filers — rates, examples, filer vs non-filer impact, and frequently asked questions. Anchored to Finance Act 2025 amendments for TY 2025-26.

Withholding tax

Section 149
Salary WHT
Slab-based (0–35% salaried; 0–45% non-salaried)
Section 150
Dividend WHT
15% filer · 30% non-filer (final tax)
Section 151
Profit on Debt
15% filer · 35% non-filer (final tax)
Section 152
Payments to Non-Residents
5%–30% depending on payment type
Section 153
Goods, Services & Contracts
4.5%–11% filer rates · 9%–22% non-filer
Section 154
Exports
1% filer · 2% non-filer (final tax)
Section 154A
PSEB IT Export Final Tax
0.25% final tax (PSEB-registered exporters)
Section 155
Rent of Immovable Property
5%–25% individuals · 15% companies
Section 156
Prizes & Winnings
15%–40% depending on prize type
Section 231B
Motor Vehicles
Fixed PKR 10,000 – 1,500,000 by engine displacement
Section 233
Brokerage & Commission
8%–12% filer · 16%–24% non-filer
Section 235
Electricity Bills
5%–12% (commercial/industrial) · domestic exempt
Section 236
Phone & Internet
15% mobile/internet · 10% landline
Section 236C
Sale of Property
3% filer · 10% non-filer (on FBR-notified value)
Section 236K
Purchase of Property
3% filer · 10.5% non-filer (on FBR-notified value)
Section 236G
Section 236G/H — Distributors & Retailers
0.1%–0.5% filer rates

Income heads & capital gains

Section 7E
Tax on Deemed Income
1% on deemed income (5% of FBR value above PKR 25M)
Section 37A
Capital Gains on Securities
15% flat (filers, post-Jul-2024) · holding-period rates (older)
Section 39
Income from Other Sources
Slab-based (or specific WHT regime per income type)

Super tax & surcharges

Section 4C
Super Tax on High-Earning Persons
0%–10% progressive on income > PKR 150M