TBS WHT CalculatorFederal income tax
Hotel accommodation remains a section 153(1)(b) “certain service”. Income Tax WHT is calculated on the gross amount payable.
ICT services tax
Select ICT as the jurisdiction and Hotel accommodation as the classification. The calculator chooses the ICT scheduled tax rate and applies the FBR sales tax withholding treatment based on supplier registration, ATL status and payer type.
ICT is not treated as a province. The ICT service rate comes from the ICT legislation, while the withholding mechanism follows the applicable FBR withholding rules.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.