Withholding Tax on Payments to Non Residents

Withholding Tax on Payments to Non Residents

Introduction Withholding tax on payments to non residents in Pakistan is applicable under Section 152 of the Income Tax Ordinance, 2001. The rate of withholding tax on payments to non-residents varies depending on the nature of the payment. Some common examples of payments to non-residents subject to withholding tax in Pakistan include: Royalty; Fee for … Read more