TBS WHT CalculatorIncome Tax WHT
Hotel accommodation is treated as a specified “certain service” under section 153(1)(b). For Tax Year 2026-27, the calculator applies 7% for an ATL recipient and 14% for a non-ATL recipient on the gross amount payable.
Punjab services tax
Select Punjab as the service jurisdiction, Hotel accommodation as the service category, and confirm the hotel’s PRA registration and active status. The withholding treatment then depends on the hotel’s legal status and the payer category.
Example: Accommodation value PKR 100,000 and Punjab services tax PKR 16,000 gives a gross invoice of PKR 116,000. Income Tax WHT is applied to PKR 116,000. Punjab services tax withholding is applied separately to the tax amount according to PRA rules.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.