Withholding tax on rental income applies at source. Landlords must declare rental income in their annual return.
Rental Tax Summary
Annual Gross Rent
WHT Rate (Section 155)
WHT Deducted (by tenant)
Annual Net Rent Received
Tax on Return (may differ)
📌 WHT is a minimum tax for filers. Actual tax liability depends on total income. Declare all rental income in your annual return under Section 15.
Rental WHT Rates — Section 155
Landlord Status
WHT Rate
Treatment
Filer
15%
Adjustable WHT
Non-Filer
22%
Adjustable WHT
Company Landlord
15%
Corporate rate
Important notes:
· Only corporate tenants and AOPs are required to deduct WHT
· Individual tenants do not deduct WHT from rent payments
· Landlord must still declare all rent in their annual return
· CVT on rental income may apply in certain cities (Islamabad)
📈 Capital Gains Calculator — Section 37A (PSX)
Calculate tax on profits from buying and selling shares on the Pakistan Stock Exchange (PSX). Section 37A rates apply.
Capital Gains Tax — Section 37A
Total Cost of Purchase
Total Sale Proceeds
Capital Gain / (Loss)
CGT Rate Applicable
Capital Gains Tax
Net Profit After CGT
PSX CGT Rates — Section 37A
Holding Period
Filer Rate
Non-Filer Rate
Less than 1 year
15%
20%
More than 1 year
12.5%
17.5%
PSX CGT Notes:
· CGT on PSX shares is a final tax — not added to total income
· Losses from PSX can offset other capital gains (not income)
· Mutual fund redemptions may have different treatment
· Futures/derivatives: different rates may apply
· Connect your PSX Portfolio tab for auto-calculation
EFS · FBR Compliance
Visual Tax Calendar FY 2025–26
UrgentImportantRecurringFY End
Deadline Detail
Annual Deadlines
24+
FBR Filing Deadlines
4
Advance Tax Quarters
4
Monthly WHT/ST
12×
EFS · Guided Service
FBR Filing Assistant
Step-by-step income tax return preparation. Like TurboTax — for Pakistan.
①Income Type
②Income Details
③Deductions
④Tax Computation
⑤Review & Submit
Select Your Primary Income Type
FY 2024–25 (1 July 2024 – 30 June 2025). Select all that apply — you can have multiple income sources.
💼
Salaried
Job / Employment income
🏢
Business / Self-Employed
Sole proprietor, freelancer
🏠
Rental Income
Residential or commercial
📈
Capital Gains
Shares, property, assets
🌾
Agricultural
Farm / land income
💡
Other / Multiple
Pension, foreign, mixed
Enter Your Income Details
Live Computation
Total IncomePKR —
Estimated TaxPKR —
Effective Rate—
💡 This is before deductions. Complete Step 3 for precise figure.
📋 Have your salary certificate, bank statements, and rent agreements ready. EFS can help extract figures from your documents.
Allowable Deductions & Credits
Updated Computation
Total IncomePKR —
Less: DeductionsPKR —
Net Taxable IncomePKR —
Gross TaxPKR —
Less: WHT + Advance TaxPKR —
Net Tax PayablePKR —
Tax Computation Summary
Review & Submit to EFS
✓ File with EFS Team
Our KPMG-trained advisors will review your return, optimize deductions, and file with FBR on your behalf.
📋 Download Draft Return
Download a summary of your computed return for your records. Take to FBR IRIS or give to your own tax advisor.
EFS · Public Tool
Filer / Non-Filer Status Checker FREE
Instantly understand your ATL status and applicable withholding tax rates. No login required.
Check Your Status
Enter your CNIC or NTN to simulate your FBR Active Taxpayer List status and see applicable WHT rates. Note: This is a simulation tool — verify actual status at FBR ATL portal (fbr.gov.pk).
ATL Status
—
Services (153)
—
Bank Profit (151)
—
Dividends (150)
—
Contracts (153)
—
Rent (155)
—
PSX Gains (37A) <1yr
—
Why Filer Status Matters — Cost of Non-Filing
Nature of Payment
Filer Rate
Non-Filer Rate
Extra Cost
Professional Services (153)
8%
16%
+8%
Supply / Contracts (153)
4%
8%
+4%
Bank Profit (151)
15%
30%
+15%
Dividends (150)
15%
30%
+15%
Rent (155)
15%
22%
+7%
PSX Capital Gains <1yr (37A)
15%
20%
+5%
💡 Filing your return costs PKR 0 if you're under the taxable threshold. Not filing costs you higher WHT all year. Let EFS file for you →
Non-Filer Penalty Calculator
Section 114 imposes a minimum penalty of PKR 40,000 for failure to file income tax return. Calculate your potential penalty.
Penalty Analysis — Section 114
Days Overdue
Minimum Penalty (Sec 114)PKR 40,000
0.1% Per Day on Tax
Total Penalty Estimate
FBR ATL — How to Check Your Real Status
Official ATL Verification:
① Visit fbr.gov.pk/ATL
② Enter your CNIC (without dashes) or NTN
③ Select tax year and submit
④ Your ATL status and filing history appear
💡 ATL is updated every March 1st for the preceding tax year. Filing by September 30th ensures you appear on the ATL for the following year.
Ask any Pakistan tax question in plain English or Urdu. Cites ITO 2001 sections and FBR SROs.
🔑 Claude API Key Required — Enter your Anthropic API key below to activate AI advisory. Your key is stored locally and never sent to EFS servers.
Quick Questions
EFS AI Tax Advisor 🇵🇰
I'm your expert Pakistan tax advisor, trained on the Income Tax Ordinance 2001, Sales Tax Act 1990, and all FBR SROs. I also advise on UAE FTA, UK HMRC, and Canada CRA matters.
Ask me anything — I'll cite the relevant section and give you PKR figures where applicable.
For complex matters, I recommend consulting the EFS team at everyfinancialsolution@gmail.com
EFS AI · Pakistan Tax Expert
📚 Quick Tax Reference
Income Tax Slabs FY 2024–25
Annual Income
Tax Rate
Up to 600,000
0%
600,001 – 1,200,000
5%
1,200,001 – 2,200,000
15%
2,200,001 – 3,200,000
25%
3,200,001 – 4,100,000
30%
Above 4,100,000
35%
Key FBR Deadlines 2025–26
Individual Return30 Sep 2025
Company Return31 Dec 2025
Advance Tax Q125 Sep 2025
Advance Tax Q225 Dec 2025
Advance Tax Q325 Mar 2026
Advance Tax Q415 Jun 2026
Sales Tax / WHT (Monthly)15th each month
Escalate to EFS Team
For complex tax matters, FBR notices, or multi-jurisdiction issues — our KPMG-trained advisors are available.