The Federal Board of Revenue (FBR) has officially released the updated withholding tax rates applicable on imports for the tax year 2025-26.
These rates have been notified under Section 148 of the Income Tax Ordinance, 2001 (as amended), and provide a comprehensive framework for determining the tax liability on goods brought into Pakistan.
The new rates cover a wide range of categories, including taxpayers listed on the Active Taxpayers List (ATL), non-ATL filers, late filers, and commercial entities. By differentiating between these groups, the FBR aims to encourage compliance and ensure that non-filers face higher tax obligations compared to registered taxpayers.
For goods falling under the Twelfth Schedule of the Ordinance, the rates vary depending on the category of imports. Essential commodities such as raw materials, pharmaceuticals, and specialized kits like Completely Knocked Down (CKD) kits for electric vehicles have been assigned relatively lower tax rates to facilitate industries and reduce input costs.
Withholding Tax Rates on Imports – Tax Year 2025-26
| Description-A | ATL | NON ATL |
| Goods falling in Part-I, Twelfth Schedule | 1.00% | 2.00% |
| Goods falling in Part-II, Twelfth Schedule | 2.00% | 4.00% |
| Goods falling in Part-II, Twelfth Schedule, commercial importers | 3.50% | 7.00% |
| Goods falling in Part-III, Twelfth Schedule | 5.50% | 11.00% |
| Goods falling in Part-III, Twelfth Schedule, commercial importers | 6.00% | 12.00% |
| Proviso 1 (a) manufacturers falling in SRO 1125(I)/2011 of 31.12.11 | 1.00% | 2.00% |
| Proviso 1 (b) pharma products | 4.00% | 8.00% |
| Proviso 1 (c) CKD kits for EVs | 1.00% | 2.00% |
| Proviso 2 rates for mobile phones PCT 8517.1219 | Rs. 70 to Rs. 11,500 | Rs. 140 to Rs. 23,000 |
| Proviso 2 rates for mobile phones PCT 8517.1211 | Rs. 0 to Rs. 5,200 | Rs 0 to Rs. 10,400 |
