Sections 154 & 154ATwo legal paths.
Two legal paths.
One cheaper answer.
Enter what you earned this year. We convert at your SBP rate, credit the withholding your bank already deducted, and show the PSEB export rate against the normal slabs.
Your numbers
$
Converted to PKRRs 8,340,000
$30,000 × 278
PSEB registered
Section 154A — flat 0.25% on foreign income
Active taxpayer (ATL)
Section 154 — bank deducts 1% (2% for non-filers)
Cheaper option
PSEB path
Section 154A
Not registered
Gross foreign incomeRs 8,340,000
Tax rate0.25%
Tax before WHTRs 20,850
WHT already paid- Rs 83,400
Net tax payableRs 0
Register with PSEB to unlock the 0.25% rate and save Rs 2,148,150.
Normal slab path
Local clients / non-PSEB
Gross incomeRs 8,340,000
Tax-free limitRs 600,000
Tax before WHTRs 2,169,000
WHT already paid- Rs 83,400
Net tax payableRs 2,085,600
Effective rate: 26.01%
How the estimate works
Gross income (PKR)Rs 8,340,000
WHT already paid (1% ATL)- Rs 83,400
Tax payable under chosen pathRs 2,085,600
Based on normal slab rules. WHT is treated as a credit against final liability.
Normal slab reference
| Annual income | Rate | Fixed amount |
|---|---|---|
| Up to 600,000 | 0% | Rs 0 |
| 600,001 – 1,200,000 | 15% | Rs 0 |
| 1,200,001 – 2,400,000 | 20% | Rs 90,000 |
| 2,400,001 – 3,600,000 | 25% | Rs 330,000 |
| 3,600,001 – 6,000,000 | 30% | Rs 630,000 |
| Above 6,000,000 | 35% | Rs 1,350,000 |
This is an estimate. Consult a certified tax consultant before filing. Rates reflect commonly understood FBR business income slabs and Section 154 / 154A provisions for freelancers and IT exporters.