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Tax Year 2025-26 · Income Tax Ordinance 2001 · Section 153 + First Schedule

Tax on Daraz Seller Income in Pakistan (TY 2025-26)

Daraz seller tax in Pakistan TY 2025-26 - Section 153 marketplace WHT, sales tax on goods, FBR non-salaried slabs, deductible costs, and ATL filing tips.

Worked example: Rs 200,000 per month

Annual income Rs 2,400,000 - here's how it would be taxed both ways under Finance Act 2025.

Filed as salaried
Salaried slabs · TY 2025-26
Taxable incomeRs 2,400,000
Slab taxRs 162,000
Total annual taxRs 162,000
Approx. monthly take-homeRs 186,500
Effective rate6.75%
Filed as freelancer / business
Non-salaried slabs · TY 2025-26
Taxable incomeRs 2,400,000
Slab taxRs 410,000
Total annual taxRs 410,000
Approx. monthly take-homeRs 165,833
Effective rate17.08%
Non-salaried slabs · TY 2025-26
Taxable income bandRateIncome in bandTax in band
Up to Rs 600,0000%Rs 600,000Rs 0
Rs 600,001 – Rs 1,200,00015%Rs 600,000Rs 90,000
Rs 1,200,001 – Rs 1,600,00020%Rs 400,000Rs 80,000
Rs 1,600,001 – Rs 3,200,00030%Rs 800,000Rs 240,000
Total slab taxRs 410,000

How Daraz settles payouts and WHT

Daraz collects customer payments, deducts its commission and fulfilment fees, and remits the net to your registered bank account on a weekly or fortnightly cycle. Under FBR rules, marketplaces like Daraz act as withholding agents and deduct income tax at source on payouts to sellers - typically Section 153 rates (0.25% to 1% depending on the goods category and your filer status). You claim that WHT back as a credit when you file your annual return.

Sales tax and the FBR's marketplace integration

Daraz is integrated with the FBR Tier-1 retailer system, which means many transactions automatically generate a sales-tax invoice with a verifiable QR code. As a seller you are required to register for sales tax (FBR or the relevant provincial revenue authority) once your turnover crosses the registration threshold. Selling unregistered exposes you to higher input tax disallowance and an audit trail Daraz will eventually have to share with FBR.

Income tax: it's business income, not goods turnover

FBR taxes your net business income - gross sales minus cost of goods sold minus operating expenses - at the non-salaried slab rates (0% up to PKR 600k; 15% → 45% above). A Daraz seller with PKR 10M in gross sales but only PKR 2M in net profit pays slab tax on the 2M, not the 10M. Keep meticulous records of purchase invoices, shipping costs, packaging, ad spend on Daraz's own ad platform, and any returns/refunds.

Filing checklist

Register for NTN, register for sales tax if turnover crosses the threshold, file the annual return before 30 September, and claim the Section 153 WHT Daraz already deducted as advance tax credit. The bank-by-bank credit reconciliation matters here - if you operate from multiple banks for cash flow, FBR expects a complete picture of all business inflows on the IRIS return.

Frequently asked questions

Does Daraz deduct tax from seller payouts?

Yes. Daraz acts as a Section 153 withholding agent and deducts income tax (typically 0.25–1%) plus sales tax at the applicable rate before remitting the net to your bank.

Do I need to register for sales tax to sell on Daraz?

Once your turnover crosses the registration threshold (currently PKR 10M for most categories), yes. Below that, voluntary registration helps you claim input tax and stay compliant.

Is Daraz income taxed on gross sales or net profit?

Net profit. FBR slab rates apply to your business income (sales minus cost of goods minus deductible expenses), not your gross turnover.

Can I deduct Daraz commission and ad spend?

Yes. Marketplace commission, fulfilment fees, sponsored-product ad spend, packaging, and shipping are all deductible business expenses with proper invoices.

What WHT certificate does Daraz issue?

Daraz provides a periodic statement of taxes deducted on your payouts. Download it from your seller dashboard before filing - it's your evidence of advance tax already paid.

Guidance only. Pakistani tax law changes annually with each Finance Act. Verify any figure against FBR IRIS or a chartered accountant before acting on it.