Managing taxes for your business doesn’t have to be complicated. With changing FBR tax slabs in Pakistan, multiple business categories, and distinctions between the Active Taxpayer List (ATL) and Non-ATL taxpayers, calculating the exact tax can be time-consuming and prone to errors. That’s why the Supply of Goods Tax Calculator is a simple tool that helps you estimate withholding tax on goods accurately.

This calculator offers a secure online interface with instant, precise calculations. Whether you are a trader, manufacturer, or retailer, it ensures a clear view of income after tax and helps you stay fully compliant with Pakistan’s income tax regulations.

What is the Supply of Goods Tax in Pakistan?

Supply of goods tax in Pakistan is a type of withholding tax on goods deducted at the time of supplying goods, as outlined in Section 153 Income Tax Ordinance 2001.

In simple terms: if you supply goods to a registered buyer, a portion of the payment is withheld as tax and deposited with the FBR. This tax acts as an advance income tax, which can be adjusted during your annual tax filing in Pakistan.

Who Needs to Pay the Supply of Goods and Services Tax?

• Traders, retailers, and wholesalers
• Manufacturers and toll manufacturers
• Importers supplying goods locally
• Individuals or AOPs selling goods commercially
• Companies supplying goods to registered entities

ATL vs Non-ATL Impact

Tax rates vary depending on ATL status. Non-ATL taxpayers often face higher withholding rates, and using a tool like our calculator helps avoid Non-ATL tax penalties.

How to Use the Supply of Goods Tax Calculator

Using the Calculator is simple, even for beginners. Follow these steps for a step-by-step tax calculation:

1. Select Filer Status: Choose whether the recipient of payment is ATL or Non-ATL.
2. Enter the Amount: Input the annual income received or receivable for the supply of goods.
3. Choose Business Category: Select your business type from options like FMCG, textiles, pharmaceuticals, fertilizers, local yarn supply, and more.
4. Click Calculate: The tool instantly provides your tax deduction on goods supply, income after tax calculation, and net profit tax calculation.

This user-friendly tax calculator interface ensures that you get accurate sales tax calculations without confusion or technical jargon.

Supply of Goods Tax Rates (2025–26)

The tax rates based on ATL status differ by business category. Below are the latest 2025–26 tax rates in Pakistan for common goods:

Business Category	ATL Rate	Non-ATL Rate
Sale of Rice, Cottonseed, Edible Oil	1.50%	3.00%
Sale of Cigarettes, Pharma, Gold & Silver	1.00%	2.00%
FMCG, Fertilizer, Electronics, Sugar, Cement, Steel	0.30%	N/A
Other Goods by Companies (including Toll Manufacturers)	10%	20%
Other Goods by Individuals & AOPs	5.50%	11%
Textile, Carpets, Leather, Footwear, Surgical & Sports Goods	1.00%	2.00%
Local Supplies by Yarn Traders	0.50%	1.00%

Note: Applicable only if annual income exceeds PKR 75,000.

These dynamic tax slabs and updates ensure your tax calculation for traders, retailers, and manufacturers is always accurate.

Example Calculation

Imagine you are a rice seller on the Active Taxpayer List with a net profit of PKR 4,000,000. According to the FBR tax slabs in Pakistan, the tax rate is 1.5%.

Net Profit × Tax Rate = Tax Liability
4000000 × 1.5% = 60,000 PKR

Your income after tax would be PKR 3,940,000. This example shows how the calculator instantly provides precise calculations, giving you confidence in your tax compliance.

Who Should Use This Calculator?

• Traders, retailers, wholesalers
• Manufacturers and toll manufacturers
• Importers, AOPs, individuals
• Accountants and tax consultants seeking income tax consultation for businesses

No matter your business type, this tool helps you avoid mistakes using manual tables and ensures accurate tax deduction for business categories.

Features of the Supply of Goods Tax Calculator

• Accurate Calculations: Follows official FBR tax slabs in Pakistan
• Up-to-Date Rates: Updated for the latest 2025–26 tax rates in Pakistan
• User-Friendly Interface: Fast, clean, and intuitive
• Free to Use: Tax calculator without registration
• Secure & Private: No personal data collected, encrypted communication (HTTPS/SSL)
• Distinguishing Business Categories: Handles FMCG, textiles, pharmaceuticals, fertilizers tax rates, and more

FAQs

Q1: How do I calculate the supply of goods tax in Pakistan?
Use the calculator, select your ATL status, input the amount, choose your business category, and click calculate.

Q2: Is this calculator free?
Yes, it’s a free tax calculator for Pakistan with no registration required.

Q3: What is the difference between ATL and Non-ATL taxpayers?
ATL taxpayers have standard rates, while Non-ATL taxpayers may face higher withholding tax rates.

Q4: Can I calculate tax for multiple business categories?
Yes, the calculator supports various business types, including FMCG, textiles, pharmaceuticals, fertilizers, local yarn supply, and more.