Question 1

How is Section 149 monthly WHT calculated in Pakistan?

Accepted Answer

The employer projects your annual taxable salary, computes the annual tax under the current-year salaried slabs, then divides by 12. That monthly figure is deducted from each payslip. When salary changes mid-year (bonus, increment) the employer re-projects and adjusts subsequent months.

Question 2

What are the new Budget 2026-27 monthly deductions?

Accepted Answer

For TY 2026-27 (from 1 July 2026), Section 149 uses the new 8-band salaried structure: 0% to PKR 600k, 1% to 1.2M, 11% to 2.2M, 20% to 3.2M, 25% to 4.1M, 29% to 5.6M, 32% to 7M, 35% above PKR 7M. The 10% surcharge above PKR 10M has been scrapped.

Question 3

Does the calculator include allowances?

Accepted Answer

The annual salary you enter should be the taxable base (gross salary minus statutorily exempt allowances like medical up to 10% of basic, conveyance within prescribed limits, HRA up to statutory caps). The calculator applies the slab table to that figure directly.

Question 4

Are bonuses and overtime included in Section 149?

Accepted Answer

Yes. Bonus and overtime are salary income and are subject to Section 149 WHT when paid. The employer typically deducts WHT at the marginal rate for that payment - so bonuses often see a larger single-month deduction than base salary.

Question 5

Can I get a Section 149 refund?

Accepted Answer

If Section 149 deductions exceed your final annual liability (due to allowances, credits, or over-projection), you claim the excess as a refund on your annual return. Under-deductions become a balance due at year-end.

Pakistan Monthly Salary WHT Calculator (Section 149)