Explore categories
Pick the category that matches your transaction to find the applicable withholding tax rate.
Local Purchase Payments
Imports
- ImportsSec 148
- Import of Mobile PhonesSec 148 Coming soon
Exports
- Export of GoodsSec 154 Coming soon
- Export of ServicesSec 154A
- Export-Related Local ServicesSec 153(2)
Sales
- E-commerceSec 153(2A)
- Sales to Distributors/Dealers/WholesalersSec 236G Coming soon
- Sales to RetailersSec 236H Coming soon
- Sale by AuctionSec 236A Coming soon
Banking Transactions
- Cash WithdrawalsSec 231AB Coming soon
- Profit on DebtSec 151 Coming soon
- Investment in SukukSec 151(1A) Coming soon
- Premature Disposal of Debt SecuritiesSec 151A Coming soon
Credit Card / Foreign Payments
- Foreign Payments via Debit/Credit CardsSec 236Y Coming soon
Securities Transactions
- Dividend PaymentsSec 150 Coming soon
- Bonus SharesSec 236Z Coming soon
Immovable Property & Rent
- Sale/Transfer of Immovable PropertySec 236C Coming soon
- Purchase of Immovable PropertySec 236K Coming soon
- Capital Gains on PropertySec 37(1A) Coming soon
- Rent of Immovable PropertySec 155 Coming soon
Utilities Consumers
- Commercial/Industrial ElectricitySec 235 Coming soon
- Domestic ElectricitySec 235 Coming soon
- Telephone UsersSec 236 Coming soon
Salaries & Employment
- Salaries Withholding RatesSec 149 Coming soon
- Directors’ FeeSec 149 Coming soon
- Calculate my taxable income →
Payments to Non-Residents
- Payments to Non-ResidentsSec 152 Coming soon
- PE of Non-ResidentsSec 152(2A) Coming soon
Motor Vehicle Transactions
- Registration & TransferSec 231B Coming soon
- Annual Motor Vehicle TaxSec 234 Coming soon
Other Categories
- Life Insurance/TakafulSec 151B Coming soon
- Foreign Domestic WorkersSec 231C Coming soon
- Prizes & WinningsSec 156 Coming soon
- Functions & GatheringsSec 236CB Coming soon