The day’s aggregate cash withdrawals are considered.
Section 231AB · FY 2026-27
Cash Withdrawal Tax Calculator Pakistan 2026-27
Calculate bank tax on daily cash withdrawals above the statutory threshold for non-ATL persons.
Registry FY-2026-27.2026-08-15Runs privately in your browserOfficial sources linked below
ATL taxpayers pay no Section 231AB cash-withdrawal tax. For a non-ATL person, the tool applies 0.8% when the day’s aggregate cash withdrawal exceeds Rs. 50,000.
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FY 2026-27 rate snapshot
A quick view of the main rates and distinctions used by this tool. The methodology and official links below provide the context.
Active taxpayers are not charged this withholding.
Applied when the daily aggregate crosses the threshold.
Cash Withdrawal Tax in Pakistan: rules, method and practical guidance
This calculator page is the main Pakistan Taxes hub for cash withdrawal tax. It combines the working calculator, FY 2026-27 basis, calculation explanation and every related article in one place.
What is cash withdrawal tax?
Section 231AB withholding applies to qualifying cash withdrawals by a person who is not on the Active Taxpayers List when the aggregate amount withdrawn in a day crosses the statutory threshold.
The daily test looks at aggregate cash withdrawals rather than each withdrawal in isolation. An ATL taxpayer is not charged this particular withholding, although the bank transaction may still be relevant to return and wealth-statement records.
Calculation method
How the calculation works
- Add all cash withdrawals from the relevant account for the day.
- Check the account holder’s ATL status.
- Compare the daily aggregate with the statutory threshold.
- Apply the non-ATL percentage when both the status and threshold conditions are met.
Legal foundation
Finance Act and statutory basis
- Section 231AB governs advance tax on qualifying cash withdrawals.
- The FBR withholding rate card provides the current threshold and percentage.
- Finance Act changes can revise the rate or scope.
- The withholding is distinct from bank charges and from tax on the underlying source of funds.
Inputs explained
What to enter in the calculator
- Enter the day’s total cash withdrawals, not a monthly total.
- Use the account holder’s ATL status.
- Non-cash transfers and card spending are not automatically treated as cash withdrawals under this calculation.
Accuracy checks
Common calculation mistakes
- Testing every withdrawal separately.
- Applying the tax to an ATL taxpayer.
- Using annual withdrawals as a single-day amount.
- Confusing the withholding with a bank service fee.
cash withdrawal tax PakistanSection 231ABnon-filer cash taxRs 50000 thresholdbank withdrawal taxATL cash withdrawal
Method and limits
What this estimate includes
ATL taxpayers pay no Section 231AB cash-withdrawal tax. For a non-ATL person, the tool applies 0.8% when the day’s aggregate cash withdrawal exceeds Rs. 50,000.
The result is designed for planning. It does not replace a challan, payroll certificate, withholding statement, provincial assessment or professional opinion based on your full facts.
See rate governance, validation cases and change log →- FY 2026-27 calculation logic
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Official sources used for this calculator
Rates can be changed by legislation, notification or provincial schedule. Open the source before relying on a material transaction.
FBR Withholding Rate CardSection 231AB cash-withdrawal threshold and rate.Open official source ↗Finance Act 2026The enacted federal tax changes for FY 2026-27.Open official source ↗Income Tax Ordinance 2001The consolidated federal income-tax law and schedules.Open official source ↗FBR IRISFile a return and reconcile any legally adjustable tax already paid.Open official source ↗
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Cash Withdrawal Tax FAQ
Is this cash-withdrawal tax result final?
No. It is a planning estimate based on the details entered and the published rates described on this page. Your withholding agent, excise office, provincial authority or FBR assessment remains the final figure.
Does this calculator store my information?
No. The calculation runs in your browser. Pakistan Taxes does not receive or store the amounts you enter.
Is the Rs. 50,000 threshold per transaction?
The test is the aggregate cash withdrawn in one day. Splitting a larger withdrawal into several transactions does not necessarily avoid the rule.