Tax year 2026-27
Import WHT Calculator
Withholding tax on import of goods under Sec 148.
Tax Year 2026-27 · Sec 148 · Proposed Finance Bill 2026
Estimated WHT
Rs 0
Tax Status
Filer
Withholding Rate
3.50%
Import WHT Details (Sec 148)
Selected category:Commercial Importer — Goods imported for sale
WHT Rate:3.50%
Tax Regime Nature:Minimum Tax
WHT Withheld at customs:Rs 0
Landed Cost Increase Estimate:Rs 0
💡 Import Notes:
- Tax u/s 148 is not applicable where payment has already been subjected to Digital Presence Proceeds Levy.
- Non-filer rate is exactly 100% higher than the filer rate.