Tax-exclusive amount
Value PKR 100,000 and rate 16% gives tax of PKR 16,000 and gross of PKR 116,000.
Tax-inclusive gross amount
Gross PKR 116,000 at 16% gives embedded tax of PKR 16,000 using 116,000 × 16 ÷ 116.
Income Tax WHT is calculated on gross amount payable. Sales or Services Tax WHT is calculated separately on the stated or derived tax amount.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.
TBS WHT Calculator