Withholding Tax Certificate in Pakistan: Get It From Your Employer, Bank, National Savings and Mobile Company (Section 164)
Your employer, bank, National Savings and mobile company must give a withholding tax certificate with a CPR under section 164. See where to get each one.
Anyone who deducts or collects tax from you in Pakistan, whether your employer, your bank, National Savings or your mobile company, must give you a withholding tax certificate with a copy of the payment receipt (CPR) under section 164 of the Income Tax Ordinance. You attach those receipts to your return to claim the tax back or adjust it.
Late filers are gathering these papers right now, after the 31 October deadline for tax year 2026. We read section 164 in FBR's copy of the Ordinance, amended up to 30 June 2026, and National Savings' own tax rates, on 1 November 2026. Below is where each certificate comes from and what to check on it.
Section 164 makes the certificate your legal right
Section 164(1) says every person who collects or deducts tax must, at the time of the deduction, give you a certificate showing the amount and other prescribed details. It must come with a copy of the Computerized Payment Receipt, the CPR, or an equivalent document.
The CPR is the proof that the deducted money actually reached the government. That matters more than the certificate itself. Since the Finance Act 2026, you can claim credit only for tax that the deducting person deposited, as explained in the rule on claiming only deposited withholding tax.
Some agents pay through FBR's SWAPS system. For them, the law says a SWAPS Payment Receipt, or SPR, takes the place of the CPR. Either one works for your return.
Section 164(2) says you attach the receipts to your return
Section 164(2) requires a person filing a return to attach copies of the CPRs or SPRs behind each certificate received for that tax year. In practice on IRIS, you enter each deduction with its details, and you keep the receipts ready for any notice.
Without the receipt, a deduction is hard to prove. Tax offices match what you claim against what agents reported and deposited. A gap between the two is a common reason for a refund delay or a query. If you are filing late, the steps in filing a tax return after the deadline still apply in full.
Each source of deduction gives its own certificate
You need one certificate from each body that took tax from you during the tax year. The usual ones are your employer, bank, National Savings, mobile company and electricity company. Each issues its own, usually for 1 July to 30 June.
| Who deducted the tax | What the tax was on | Where to ask for the certificate |
|---|---|---|
| Employer | Salary | Your HR or accounts office |
| Bank | Profit on savings, some transactions | Your branch or internet banking |
| National Savings (CDNS) | Profit on certificates and accounts | The National Savings centre that holds your investment |
| Mobile company | Advance tax on recharge and bills | The company's app or website |
| Electricity company | Advance tax on the bill | The company's office or website |
For mobile tax, each network has its own route: the Jazz tax certificate, the Zong tax certificate in the My Zong app and the Ufone tax certificate. For electricity, the rates on commercial and industrial bills are listed in section 235 tax on shop and factory bills. We tried to open the LESCO website on 1 November 2026 to check its certificate page, but it did not load for us.
National Savings deducts 15 per cent from filers and 30 per cent from non-filers
National Savings states that profit on most of its schemes carries withholding tax at 15 per cent for people on the Active Taxpayers List and 30 per cent for those not on it. Behbood Savings Certificates carry no withholding tax, according to the same page.
Its page also shows Zakat at 2.5 per cent where it applies. Zakat is not income tax, so it does not appear as a credit in your return. Ask for the tax deduction certificate at the centre where your certificates or account are held, and check the tax year printed on it.
| National Savings item | Withholding tax |
|---|---|
| Profit, person on the Active Taxpayers List | 15% |
| Profit, person not on the list | 30% |
| Behbood Savings Certificates | None |
| Zakat, where applicable | 2.5% (not income tax) |
Bank profit is taxed in a similar way, as set out in tax on bank savings profit. The bank, not National Savings, issues that certificate.
Check five things on every certificate before you file
A certificate with a wrong CNIC or tax year is useless in your return. Before you enter any figure, check the name, CNIC or NTN, tax year, amount of tax and whether a CPR is attached. Ask the issuer to correct mistakes.
- Your name and CNIC or NTN match your IRIS profile.
- The period is the right tax year, 1 July to 30 June.
- The tax amount matches your own records or bills.
- A CPR or SPR number, or a copy, is included.
- The issuer's name and NTN are printed on it.
If the person who deducted the tax refuses a certificate, remind them of section 164 in writing. Failing to deduct or deposit tax has its own penalties, covered in FBR penalties for not deducting withholding tax. You can also raise it with your tax office.
Common questions
What is a withholding tax certificate?
A document from the person who deducted or collected tax from you, showing the amount. Section 164 requires it, with a copy of the payment receipt (CPR).
Who has to give me a certificate?
Every person who deducts or collects tax from you under the Ordinance, such as your employer, bank, National Savings or mobile company.
What is a CPR?
A Computerized Payment Receipt, the proof that the deducted tax was deposited with the government. A SWAPS Payment Receipt replaces it for SWAPS agents.
How much tax does National Savings deduct?
15 per cent of profit for filers and 30 per cent for non-filers on most schemes, according to National Savings. Behbood Savings Certificates have no withholding tax.
Do I need the certificate to file my return?
You enter the deductions in your return, and section 164(2) says the CPR copies go with it. Keep the certificates in case FBR asks.
What if my employer will not give me one?
Ask in writing and cite section 164. If they still refuse, raise it with your tax office.
How we verified this
What we checked, where we read it, and what we could not confirm.
Last checked 1 November 2026. We read section 164 in FBR's Income Tax Ordinance amended up to 30 June 2026 and the tax answers on National Savings' FAQ page on 1 November 2026. We did not test any bank's or utility's certificate download, and the LESCO website did not open for us that day. The format of each certificate is set by the issuer, so it may look different from the list above.
About the author
Global Affairs & Political Economy Writer
Muhammad Hatim is a book lover who started writing because he enjoys it. At Pakistan Era he writes about international relations, geopolitics and the global economy, with a particular interest in South Asia and the forces behind current events.
