A. Background (BG)

1.   This refers to the related Important TLQCs in trail, blue, italic and double Line (a) 3210 of 22.7.25 about Updated Income Tax Ordinance, 2001 (b) 3183 of 30.6.25 about Budget 2025-26: Finance Act - Gazette version

2.   We also refer to several Other TLQC including (a) 3180 of 28.6.25 about Budget 2025-26: Finance Act passed by NA (Unauthentic Version) (b) 3179 of 27.6.25 about Budget 2025-26: Amendments in the Finance Bill moved by FN in NA 

B. Updated Commentary

1. General

Further to KQU 3671 of 26.11.25, being an important matter, we would inform you about Withholding Income Tax Rate Card updated up to june 30, 2025 as per Finance Act, 2025 (Attachment 3369.1)  the Withholding Income Tax Rate Card consists of 14 pages.

1. Section

2. Ancillary Information-A

3. Ancillary Information-B

4. ATL Rates

5. Non-ATL Rates

6. Late Filer Rates

7. Reference for Rates

2.   Updated upto 30.6.2025 as per FBR

Though, the first page states that the Card is updated till 30.6.25, however, we understand that it has accounted for the Finance Act 2025 provisions which are applicable from 1.7.25. You may recall that the Finance Act 2025 is applicable from 1.7.25 hence this is also applicable from 1.7.25.

3.   Updated till 30.11.25 as per KC

The Card can be treated as updated till 30.11.25 as we have checked for any changes from 1.7.25 till 30.11.25 but no such changes were found during this period as our Team who checks all the relevant websites twice a day.

4.   Disclaimer

It is worthwhile to note that on the bottom of each page, the Disclaimer is given that --

(a)   This Withholding Tax Rates Card is just an effort to have a ready reference and to facilitate all the Stakeholders.

(b)   The original Statue (Income Tax Ordinance, 2001, as amended) shall always prevail in case of any contradiction/error herein.

(c)   This card may not be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.

C. Kasbati & Co Recommendation

Accordingly, one has to be careful and refer to the provisions of the updated Income Tax Ordinance, 2001 and Finance Act gazette version as well, especially in case of the following, please free to contact us or your tax advisers or us:

(a) new types of payments or even earlier types of payments

(b) material amounts involved or

(c) any interpretation issues.

(d) attend Workshop as per para D

D. Withholding Tax Workshop

1. Tax Excellence Institute / Kasbati & Co is holding a Withholding Income Tax. Key details are available in the attached flyer, while tentative registration may be accessed through the provided link. The program will be held under the supervision of Mr. Asif Kasbati (FCA, FCMA, LLB), with 30+ years of post-qualification tax experience, who will also serve as Session Chairman.

2. If unavailable, you may please nominate a team member to attend. For registration and queries, contact UAN 0331-1118-786 or email abid@professional-excellence.com with CC to kasbati3@professional-excellence.com, info.kasbati@professional-excellence.com . For further clarification, please feel free to call Mr. Abid: 0335-2204786 or Mr. Raheel: 0331-8598786. Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email us.

E. Further Details & Services

Should you require any clarification or explanations in respect of the above or otherwise, or require Income Tax, Federal & Provincial Sales Tax or Withholding Tax Statement, Advisory, Return Filing or Review services, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.com, asif.s.kasbati@professional-excellence.com.

Best regards for Here & Hereafter

Asif S Kasbati (FCA, FCMA & LLB)

Managing Partner 

Kasbati & Co (1400+ Tax, Levies, Companies, Economy, Inflation, HR, Banking, Finance, etc

Quick Commentary Service Provider and High Level 440+ Tax & Levies Laws Consultants) 

Head of Tax & Professional Excellence Services (Symbols of High Quality Practical Tax, Levies & Corporate Training for Beginners to High Levels' Professionals) 

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