TBS WHT Calculator| Commission category | ATL | Non-ATL |
|---|---|---|
| Advertising agent commission | 10% | 20% |
| Life insurance agent below PKR 500,000 annually | 8% | 16% |
| Other brokerage and commission | 12% | 24% |
Example: An ATL advertising agent earning commission of PKR 100,000 has indicative Income Tax WHT of PKR 10,000.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.