TBS WHT CalculatorA Tier-1 retailer must be correctly classified and integrated with FBR’s software for real-time reporting where the special rate requires that status.
Before applying 0.25%
- Confirm Tier-1 retailer status
- Confirm Income Tax ATL status
- Confirm Sales Tax ATL status
- Confirm real-time integration
- Confirm the goods category is eligible
If integration cannot be confirmed, the calculator should stop and the normal supply rate should be reviewed.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.