If you are a prescribed withholding agent in Pakistan, deducting or collecting tax is only one part of your compliance responsibility. You may also be required to file Withholding Tax Statement information with the Federal Board of Revenue (FBR) through IRIS.
A withholding statement reports relevant transactions and the tax deducted or collected from the persons involved. Filing the correct statement is important because withholding information forms part of Pakistan’s tax-compliance and reporting system.
This guide explains how to file Withholding Tax Statement in FBR IRIS, what information you should prepare, how to use the FBR withholding statement template, and what to check before submission.
If you are new to this subject, first read our complete guide to Withholding Tax in Pakistan to understand how withholding tax works and why different transactions can have different tax treatment.
Table of Contents
What Is a Withholding Tax Statement?
Withholding tax is generally tax deducted or collected when specified economic transactions take place.
Instead of waiting until the taxpayer files an annual Income Tax Return, Pakistan’s tax law requires prescribed withholding agents to deduct or collect tax in specified circumstances.
The withholding statement reports relevant information about those deductions or collections to FBR.
According to the official FBR Withholding Taxes guidance, Sections 165 and 165C of the Income Tax Ordinance, 2001 require relevant withholding agents to furnish withholding statements for the prescribed periods.
It is important to understand that withholding tax does not receive identical treatment in every case. Depending on the relevant provision, withholding may have different tax consequences.
Who Is a Withholding Agent?
A withholding agent is a person or entity prescribed under the relevant tax provision as responsible for deducting or collecting tax.
Depending on the applicable section and transaction, withholding responsibilities may arise for certain:
- companies;
- associations of persons;
- government organizations;
- banking companies;
- employers;
- prescribed purchasers or payers;
- authorities; and
- other persons covered by the relevant withholding provision.
Being involved in a payment does not automatically make every person a withholding agent for every transaction.
You need to consider the applicable section, status of the payer, nature of the transaction and current tax law.
Common Transactions Subject to Withholding Tax
Pakistan’s Income Tax Ordinance contains numerous withholding provisions.
Depending on the circumstances, withholding can arise on transactions such as:
- salary;
- payments for goods;
- payments for services;
- contracts;
- rent;
- profit on debt;
- payments to non-residents;
- dividends;
- property transactions;
- imports;
- exports; and
- other transactions specified under tax law.
There is no universal withholding-tax percentage applicable to all of these transactions.
For a broader explanation of the different provisions, see our Withholding Tax in Pakistan 2026-27 guide.
Check the Current Withholding Tax Rate Before Filing
The applicable withholding rate can depend on:
- the relevant section;
- nature of transaction;
- taxpayer category;
- recipient status;
- ATL status; and
- other conditions imposed by the applicable provision.
For a simplified explanation of the latest rates, see our FBR Withholding Tax Rates 2026-27 guide.
You should also verify the statutory position against the official FBR Withholding Tax Rate Card.
FBR currently provides a Tax Year 2027 rate card updated through 30 June 2026 under the Finance Act 2026.
Why ATL Status Can Matter for Withholding Tax
For a number of transactions, withholding treatment differs according to whether the taxpayer appears on FBR’s Active Taxpayer List.
Therefore, the same type of transaction may have different applicable rates depending on taxpayer status and the relevant legal provision.
If you are unsure about this distinction, read our Active Taxpayer vs Non-Active Taxpayer in Pakistan guide before applying a rate.
Do not simply assume that every non-ATL transaction attracts exactly double the ATL rate. The applicable rate must be checked against the relevant provision.
Information Required Before Filing
Prepare your withholding records before opening the statement in IRIS.
Depending on the transaction and statement requirements, you may need:
- withholding agent’s registration details;
- relevant statement period;
- withholdee’s CNIC or NTN;
- withholdee’s name;
- nature of transaction;
- applicable withholding section;
- transaction/payment amount;
- tax deducted or collected;
- transaction date; and
- relevant tax-payment information.
Good record keeping makes filing much easier.
Your withholding records, accounting information and tax-payment records should be capable of being reconciled with the statement you intend to submit.
How to File Withholding Tax Statement in FBR IRIS
The general process to file Withholding Tax Statement information through IRIS is explained below.
FBR can update the IRIS interface, so the exact position or appearance of buttons may change. Always rely on the current portal rather than an old screenshot.
Step 1: Login to FBR IRIS
Open the official FBR IRIS Portal.
Enter the required:
- registration number;
- password; and
- authentication information.
After successful authentication, you will reach your IRIS account.
Never provide your IRIS password to an unknown website or untrusted third party.
Step 2: Locate the Withholding Tax Statement
Inside IRIS, locate the relevant withholding statement/declaration area.
Identify the statement applicable to the withholding obligation and period you need to report.
Make sure you are opening the correct statement rather than selecting a similarly named tax form.
Step 3: Select the Correct Period
Choose the appropriate statement period displayed by IRIS.
Before entering data, verify:
- statement type;
- reporting period;
- tax year where applicable; and
- applicable due date.
Do not assume every withholding obligation has the same reporting period or deadline.
The applicable provision and current FBR requirements should be checked for your particular statement.
Step 4: Enter the Withholdee Details
The withholdee is the person from whom tax has been deducted or collected, as applicable.
Enter the identification information requested by the statement.
This may include:
- CNIC/NTN or other required identification;
- taxpayer name; and
- other information required by IRIS.
Check the identification number carefully.
Incorrect CNIC or NTN information can result in withholding information being associated with the wrong taxpayer or failing validation.
Step 5: Select the Correct Withholding Section
Selecting the correct tax section is one of the most important parts of filing.
Different provisions apply to different transactions, including salary, goods, services, contracts, rent, profit on debt and other payments.
Do not choose a section merely because its description appears similar to your transaction.
The correct section can affect both the reporting treatment and applicable tax rate.
If you need help identifying current rates and common withholding provisions, refer to our FBR Withholding Tax Rates 2026-27 guide.
Step 6: Enter the Transaction Amount
Enter the relevant transaction or payment value required by IRIS.
The figure should correspond with your underlying records.
Supporting records may include:
- payroll;
- supplier invoices;
- service invoices;
- rent records;
- contracts;
- bank records; or
- other payment documentation.
Do not estimate transaction values simply to complete the statement.
Step 7: Enter Tax Deducted or Collected
Enter the amount of tax actually deducted or collected for the transaction.
The amount should reconcile with the applicable transaction and your withholding records.
If you want to estimate tax for a supported transaction before finalizing your records, use the TaxInfo.pk Withholding Tax Calculator.
The calculator uses built-in Tax Year 2027 rules for supported transaction types rather than requiring you to manually guess a tax percentage.
⚡ Quick Tool — Calculate Withholding Tax
Before finalizing a transaction, use the TaxInfo.pk Withholding Tax Calculator to estimate withholding tax for supported transactions.
Simply select the relevant transaction information and enter the amount. Where tax law depends on factors such as ATL status or transaction type, the calculator asks for the relevant information and applies the configured rate.
For statutory filing, always reconcile the result with the applicable law and current official FBR rate card.
Using the FBR Withholding Tax Statement Template
Entering a large number of transactions individually can be time-consuming.
The official IRIS portal provides a Withholding Tax Statement Template (MS Excel) along with withholding-tax help resources.
Use the official FBR IRIS Portal to obtain the current template rather than relying on an old spreadsheet saved from a previous filing period.
A bulk template can be particularly useful for businesses or other withholding agents that have numerous transactions to report.
How to Prepare the Withholding Tax Statement Template
Download the current FBR template and complete the fields according to its requirements.
Depending on the current template and statement, required information may relate to:
- taxpayer identification;
- transaction information;
- withholding section;
- payment or transaction value;
- tax deducted or collected; and
- other prescribed data.
Avoid:
- renaming required columns;
- changing the template structure unnecessarily;
- entering identification information in an incorrect format;
- deleting required fields; or
- using an outdated template without checking the current version.
Review the completed data before importing it into IRIS.
Validate Imported Data
Uploading the template does not necessarily mean every record has been accepted.
After importing the data, check whether IRIS reports issues such as:
- invalid identification;
- missing mandatory information;
- incorrect data format;
- invalid transaction details;
- duplicate entries; or
- other validation errors.
Correct the source data where necessary and revalidate it.
After a successful import, compare the totals appearing in IRIS with your underlying withholding records.
Verify Tax Payment Information
Preparing a withholding statement and depositing deducted/collected tax are related but distinct compliance matters.
Before filing, reconcile the statement against your tax-payment records.
Check relevant:
- payment information;
- PSID/CPR details where applicable;
- amount deposited;
- withholding section;
- period; and
- underlying transactions.
A withholding statement should not be treated as a substitute for payment of tax that is required to be deposited.
Review the Statement Before Submission
Before submitting, carry out a final reconciliation.
Check Taxpayer Identification
Verify the CNIC/NTN of each relevant person.
Check Transaction Amounts
Compare reported values with your accounting and payment records.
Check Withholding Sections
Confirm that each transaction has been classified under the correct provision.
Check Tax Amounts
Make sure tax deducted or collected agrees with your records.
Check Statement Period
Confirm that you are filing for the intended period.
Check Imported Records
If you used the FBR template, make sure all intended records have actually been imported.
Check Totals
Compare the final IRIS totals with your internal withholding records.
Only proceed when the information is reasonably reconciled.
Submit the Withholding Tax Statement
Once the statement is complete, follow the submission process displayed in IRIS.
Complete any verification required by the portal.
After successful submission, retain an electronic copy or printout of:
- the submitted statement;
- acknowledgement where available; and
- relevant supporting records.
This is particularly important where you file statements for a business, organization or client.
How to Revise a Withholding Tax Statement
A mistake may sometimes be discovered after submission.
If a filed statement contains incorrect information, use the applicable revision procedure available under the current law and IRIS system rather than ignoring the error.
Examples may include:
- incorrect CNIC/NTN;
- wrong transaction amount;
- incorrect withholding section;
- incorrect tax amount;
- omitted transaction; or
- another material reporting error.
Check the current FBR IRIS Portal and FBR help resources for the applicable revision procedure because system workflows can change.
Common Withholding Tax Statement Mistakes
1. Selecting the Wrong Tax Section
Using an incorrect withholding section can result in incorrect reporting or tax treatment.
Identify the actual transaction first and then determine the applicable provision.
2. Using an Outdated Tax Rate
Tax rates can change through Finance Acts and other legal amendments.
Use our updated FBR Withholding Tax Rates 2026-27 guide for a simplified overview and verify the applicable rate through the official FBR rate card.
3. Ignoring ATL Status Where It Matters
ATL status can affect the applicable rate for various transactions.
Our Active Taxpayer vs Non-Active Taxpayer guide explains this distinction in detail.
4. Entering an Incorrect CNIC or NTN
Even a small identification error can cause incorrect reporting.
Verify identification details before submission.
5. Filing Under the Wrong Period
Always confirm the statement period shown in IRIS.
6. Using an Old FBR Template
Download the current template instead of repeatedly reusing an old spreadsheet.
7. Ignoring Upload Errors
Successful file upload does not automatically mean every row was accepted.
Review all validation messages.
8. Failing to Reconcile Tax Payments
Your statement, transaction records and actual tax-payment records should reconcile.
9. Waiting Until the Last Day
Identification errors, bulk-upload problems or payment discrepancies may take time to correct.
Preparing the statement early reduces unnecessary filing pressure.
What Happens If a Required Withholding Statement Is Not Filed?
Where the law requires a withholding statement, the filing obligation should not be treated as optional.
Section 182 of the Income Tax Ordinance contains penalties relating to failure to furnish prescribed statements within the due date.
You can review the official FBR Section 182 – Offences and Penalties for the statutory penalty provisions.
It is useful to distinguish four separate compliance steps:
- determining whether withholding applies;
- deducting or collecting the correct amount;
- depositing the tax as required; and
- furnishing the required withholding statement.
Completing one step does not necessarily replace another.
Withholding Statement vs Income Tax Return
A withholding tax statement should not be confused with an annual Income Tax Return.
A withholding agent files the statement to report prescribed withholding information.
An Income Tax Return, on the other hand, reports the taxpayer’s income and related tax information for the relevant tax year.
Similarly, tax deducted from a taxpayer can in some cases be adjustable against final tax liability, while other withholding provisions can receive different treatment.
For a broader understanding of this distinction, see our Withholding Tax in Pakistan guide.
Use Current Withholding Tax Rates
Withholding rates can change from one tax year to another.
FBR currently lists its Tax Year 2027 Withholding Tax Rate Card, updated through 30 June 2026 under the Finance Act 2026.
For a reader-friendly breakdown, use our FBR Withholding Tax Rates 2026-27 guide.
For official verification, use the FBR Withholding Tax Rate Card.
Where the TaxInfo.pk explanation and primary legislation or official requirements differ, the applicable law and official requirements should be followed.
Frequently Asked Questions
What is a withholding tax statement in Pakistan?
A withholding tax statement reports prescribed information about relevant transactions and tax deducted or collected by a withholding agent under the applicable provisions of Pakistan’s tax law.
Who needs to file a withholding tax statement?
Persons prescribed as withholding agents under the applicable provisions may have statement-filing obligations. Whether a person must file depends on the relevant law and circumstances.
Where can I file a withholding tax statement?
Relevant electronic withholding statements are filed through the official FBR IRIS Portal.
What is Section 165 of the Income Tax Ordinance?
Section 165 deals with prescribed withholding-statement requirements relating to persons responsible for collecting or deducting tax in applicable circumstances.
Can I upload withholding data in bulk?
FBR currently provides a Withholding Tax Statement Template through IRIS. Where supported by the relevant statement, this can assist in preparing/importing multiple transaction records.
Where can I download the FBR withholding tax template?
Use the official FBR IRIS portal and its help resources to obtain the current Withholding Tax Statement Template.
Should I use the same withholding rate every year?
No. Rates and tax rules can change. Check the applicable tax year and transaction before filing.
Does ATL status affect withholding tax?
It can. Some withholding provisions apply different rates according to ATL or other taxpayer status. Read our Active Taxpayer vs Non-Active Taxpayer guide for more information.
Can I revise a withholding statement after submission?
Where an error needs correction, check the current IRIS revision procedure and applicable legal requirements rather than leaving a materially incorrect statement unaddressed.
What happens if I don’t file a required withholding statement?
Failure to furnish a required statement within the applicable due date can attract penalty provisions under the Income Tax Ordinance.
Is filing the statement enough if deducted tax has not been deposited?
No. Statement filing and payment obligations are separate compliance matters. A filed statement does not by itself satisfy an outstanding obligation to deposit tax where payment is legally required.
Final Words
Learning how to file Withholding Tax Statement information correctly in FBR IRIS is an important part of compliance for prescribed withholding agents.
A practical workflow is:
Identify the transaction → determine the applicable withholding provision → check the current rate → deduct or collect tax where required → maintain records → deposit the tax as applicable → prepare the statement → reconcile the information → submit through IRIS.
For large numbers of transactions, use FBR’s current Withholding Tax Statement Template rather than relying on an old or unofficial spreadsheet.
You can use the TaxInfo.pk Withholding Tax Calculator for supported calculations, our Withholding Tax in Pakistan guide for understanding the system, and our FBR Withholding Tax Rates 2026-27 guide for a reader-friendly explanation of current rates.
For filing and statutory verification, always refer to the official FBR IRIS Portal and the current FBR Withholding Tax Rate Card.
