How to Check Withholding Tax Deducted by FBR in Pakistan

Withholding tax is commonly deducted from different payments and transactions in Pakistan. It may be deducted from salary, banking transactions, contracts, services, property-related transactions, and other payments covered by Pakistan’s income tax law.

Many taxpayers want to know how much withholding tax has been deducted in their name during the tax year. The good news is that the Federal Board of Revenue (FBR) provides digital systems through which taxpayers can view withholding-tax information.

According to FBR, information about tax deductions under most withholding-tax provisions is available to taxpayers through the Maloomat portal or through their IRIS account, where they can navigate to the Tax Payments tab under the MIS link.

This guide explains how to check withholding tax deducted by FBR, where to find the information in IRIS, how Maloomat can be used, what details to verify, and what to do if a tax deduction is missing or incorrect.

1. What Is Withholding Tax?

Withholding tax is tax deducted or collected at source when certain payments or transactions take place.

For example, an employer may deduct income tax from an employee's salary. A bank may deduct tax from certain payments or transactions where the law requires it. Similarly, a business may deduct tax from certain payments made to a contractor or service provider.

FBR explains that withholding tax is deducted at the time of specified economic activities under relevant provisions of the Income Tax Ordinance, 2001. The treatment can differ depending on the applicable section: in some cases the deduction may be adjustable against final tax liability, while in others it may represent final tax treatment.

2. Why Should You Check Your Withholding Tax?

Checking your withholding-tax record is useful for several reasons.

First, it allows you to confirm whether tax that was deducted from your income or payments has been reported correctly.

Second, the information can be useful when preparing your annual income tax return.

Third, checking the record can help you identify discrepancies, such as:

• A tax deduction that does not appear in your FBR record

• An incorrect tax amount

• A transaction recorded against the wrong tax year

• A deduction reported by a withholding agent that you do not recognize

• A difference between your tax certificate and the information shown in FBR records

FBR states that taxpayers can view and retrieve withholding-tax information through Maloomat or through the Tax Payments area of IRIS.

3. Can Withholding Tax Be Checked Online?

Yes. FBR provides online systems for taxpayers.

The main options relevant to taxpayers are:

1. IRIS

2. Maloomat

IRIS is FBR's online income-tax system. FBR describes IRIS as the portal used for filing income tax returns.

FBR also states that third-party data is displayed under a menu in the taxpayer's IRIS login and can be compared with the taxpayer's own declarations. The Maloomat system is continuously updated from third-party and in-house data sources.

4. How to Check Withholding Tax Through IRIS

One of the main ways to check withholding tax is through your FBR IRIS account.

The general route identified by FBR is to log in to IRIS and access the Tax Payments tab under the MIS link.

The basic process is as follows:

1. Open the official FBR IRIS website.

2. Log in using your registered credentials.

3. Open the relevant taxpayer account.

4. Go to the relevant MIS section.

5. Open the Tax Payments area.

6. Review the available withholding-tax information.

7. Select or review the relevant tax year where the system provides that option.

8. Compare the displayed information with your own records.

The exact appearance of IRIS can change when FBR updates its online systems, so menu names or screen layouts may look different over time.

5. What Is the Tax Payments Tab in IRIS?

The Tax Payments section is one of the areas where taxpayers can review tax-related information.

FBR specifically states that withholding-tax deduction information under most sections can be viewed and retrieved by taxpayers by navigating into their IRIS account and opening the Tax Payments tab under the MIS link.

If you cannot find the option, check the current IRIS interface and FBR's help resources because the system may be updated.

6. How to Check Withholding Tax Through Maloomat

Maloomat is another FBR system that can provide taxpayers with tax-related third-party information.

FBR explains that third-party data concerning existing taxpayers is displayed through a menu in their IRIS login. Taxpayers can access and compare this information with their own declarations.

This can be useful when checking whether information reported by another party appears in FBR's records.

Depending on the type of tax information available for your account, you may see information related to transactions and deductions reported to FBR.

7. What Information Can You See?

The information available can vary depending on the type of transaction and the data reported to FBR.

A withholding-tax record may help you identify information such as:

• Tax year

• Nature or type of transaction

• Tax deducted

• Tax collected

• Relevant withholding provision

• Information reported by the withholding agent

• Payment-related information

• Other tax data available in FBR's system

Not every taxpayer will necessarily see identical information.

FBR specifically notes that information under most withholding-tax sections is available through its digital systems, which means taxpayers should not assume that every possible deduction will always appear in exactly the same way.

8. How to Check Salary Withholding Tax

Employees commonly want to verify income tax deducted from their salaries.

If your employer deducts income tax from your salary, you should keep your salary slips and tax deduction certificate.

You can then compare your employer's records with the information available through FBR.

If the amount shown by FBR differs from the amount shown on your employer's certificate, do not immediately assume that either record is correct or incorrect. First compare:

• Tax year

• Salary period

• Gross salary

• Tax deducted

• Employer's tax certificate

• Amount reported to FBR

If there is a discrepancy, contact the employer or relevant withholding agent and ask them to verify the information submitted to FBR.

9. How to Check Tax Deducted by a Bank

Banks may deduct tax from certain transactions or payments where required by law.

If you believe tax has been deducted by your bank, keep the bank statement or other bank-issued record showing the deduction.

Then compare the bank record with the withholding information available in your FBR account.

If the bank statement shows a deduction but the FBR record does not show it, retain the bank evidence and contact the bank for clarification.

FBR explains that withholding agents are responsible for correctly deducting and paying the applicable tax under the relevant provisions.

10. How to Check Withholding Tax on Business Payments

Business owners, contractors and service providers may have withholding tax deducted from payments received from clients or organizations.

For example, a company may deduct tax before paying a service provider.

The recipient should keep:

• Invoice

• Payment receipt

• Bank statement

• Tax deduction certificate

• Contract or agreement

• Client details

The taxpayer can then compare these records with the withholding information available through FBR's systems.

11. How to Check Property-Related Tax Deductions

Certain property transactions can involve income-tax collection or deduction.

If tax was collected or deducted in connection with a property transaction, keep the relevant documents, including payment receipts and tax documents.

The taxpayer can compare the transaction information with the data available in FBR's system.

Property-related tax rules can change, so taxpayers should verify the applicable provision and current rates for the relevant tax year.

12. How to Check Withholding Tax for Freelancers

Freelancers may receive payments from Pakistani or foreign clients and can have different tax considerations depending on the nature and source of their income.

If a Pakistani client deducts withholding tax from a freelance payment, the freelancer should obtain appropriate evidence of the deduction.

Useful records include:

• Invoice

• Client payment statement

• Bank statement

• Tax deduction certificate

• Contract

• Payment receipt

The freelancer can compare the deduction with the information appearing in the FBR system.

13. What If Withholding Tax Is Missing From IRIS?

Sometimes taxpayers may find that a tax deduction appearing on their documents is not immediately visible in FBR's online record.

There can be several possible reasons.

For example:

• The withholding agent may not have submitted the relevant information yet.

• The information may not have been processed or reflected in the system.

• The taxpayer may be checking the wrong tax year.

• The transaction may have been reported incorrectly.

• The information may fall under a category that is not currently displayed in the same way.

FBR states that withholding agents have reporting responsibilities and that withholding statements are required under sections 165 and 165C of the Income Tax Ordinance.

If a deduction is missing, first verify the tax certificate and contact the withholding agent.

14. What If the Withholding Tax Amount Is Wrong?

If your tax certificate says that Rs. 20,000 was deducted but FBR shows a different amount, compare the records carefully.

Check:

1. Tax year

2. Transaction date

3. Gross payment

4. Tax rate

5. Tax deducted

6. Name or NTN/CNIC of the taxpayer

7. Name of the withholding agent

8. Relevant tax section

If the difference remains, ask the withholding agent to verify its submitted withholding statement.

Do not simply change your annual tax return to match an incorrect figure without supporting evidence.

15. What If You Do Not Have a Tax Certificate?

A tax certificate is useful evidence, but taxpayers may sometimes have difficulty obtaining one.

Start by contacting the person or organization that deducted the tax.

For salary, contact your employer.

For bank-related deductions, contact the bank.

For business payments, contact the client or organization that made the deduction.

For other transactions, contact the relevant withholding agent.

You can also check your FBR online record to determine whether the deduction is reflected there.

16. Can You Check Withholding Tax Without Filing a Tax Return?

The availability of withholding information is not necessarily dependent on having already filed the current year's tax return.

FBR states that taxpayers can access withholding-tax information through Maloomat or their IRIS account.

However, you generally need access to the relevant FBR taxpayer system and account.

First-time income-tax filers may need to complete registration before filing an income tax return. FBR provides an online registration and IRIS system for this purpose.

17. What Is the Difference Between Withholding Tax and Tax Paid Directly?

Withholding tax is normally deducted or collected by another person or organization at source.

For example, an employer may deduct tax from salary.

Direct tax payment is different because the taxpayer makes a payment to the government through the prescribed payment system.

FBR's e-payment system uses a Payment Slip ID (PSID) for relevant income-tax payments.

Therefore, when checking your tax records, distinguish between:

• Tax deducted at source

• Tax collected at source

• Tax paid directly

• Tax adjusted against liability

• Other tax credits or payments

18. Why Is Withholding Tax Important for Your Income Tax Return?

Withholding tax information can be important when completing your annual income tax return.

If eligible tax has already been deducted, the taxpayer may need to report it appropriately in the return.

Whether the amount is adjustable depends on the applicable tax provision.

FBR explains that withholding-tax treatment differs: some deductions may be final, while others may be adjustable against final tax liability.

Therefore, taxpayers should not automatically treat every withholding deduction as refundable or adjustable.

19. How to Compare Withholding Tax With Your Tax Return

After checking your FBR record, compare the information with your own documents.

For example:

Your certificate: Rs. 25,000 deducted
FBR record: Rs. 25,000 deducted

This is generally consistent.

If the certificate shows Rs. 25,000 but the FBR record shows Rs. 18,000, investigate the difference.

If no withholding appears in FBR but your documents show a deduction, contact the withholding agent.

20. What Is the Role of the Withholding Agent?

The withholding agent is the person or organization responsible for deducting or collecting tax under the relevant provision.

FBR states that responsibility for deduction at the prescribed rate rests with the withholding agents specified for the relevant section.

The agent may also have reporting and payment obligations.

This means that taxpayers should generally contact the withholding agent first when a deduction is missing or appears incorrect.

21. Does FBR Automatically Deduct Withholding Tax?

The wording can sometimes cause confusion.

FBR does not necessarily physically deduct the tax from every taxpayer's payment. In many cases, the withholding agent deducts or collects the tax and deposits it with the government.

For example, an employer may deduct salary tax from an employee's salary.

The taxpayer can subsequently see relevant information in FBR's digital systems when it has been reported and processed.

22. How Long Does It Take for Withholding Tax to Appear?

There is no single universal display time for every withholding transaction.

The timing can depend on:

• The withholding agent

• The reporting period

• Submission of withholding statements

• Processing by FBR

• Nature of the transaction

• Tax year

• System updates

If a deduction is not immediately visible, compare your records first and allow for the applicable reporting and processing cycle.

For a persistent discrepancy, contact the withholding agent and, where necessary, FBR.

23. Can You Download Withholding Tax Information?

Depending on the available functionality in your FBR account, you may be able to view or retrieve relevant tax information.

FBR specifically states that taxpayers may view and retrieve withholding-tax information through Maloomat or through the Tax Payments area under MIS in IRIS.

The exact download or print options can change as FBR updates its online systems.

24. Is Maloomat Different From IRIS?

Yes.

IRIS is FBR's broader online income-tax system used for registration, return filing and other tax-related functions.

Maloomat is designed to provide taxpayers with information collected from third-party and FBR sources.

FBR explains that third-party data can be accessed through the taxpayer's IRIS login and compared with declarations.

Both systems can therefore be useful when reviewing tax information.

25. What Should You Do If a Withholding Agent Does Not Report Tax?

If a withholding agent deducted tax from your payment but the amount does not appear in FBR records, contact that withholding agent.

Ask the agent to:

• Confirm the deduction

• Check the taxpayer information

• Check the tax year

• Verify the transaction

• Confirm submission of the withholding statement

• Correct any reporting error where applicable

FBR states that withholding agents have obligations regarding deduction, payment and withholding statements.

26. What Records Should You Keep?

Taxpayers should maintain records supporting their income and tax deductions.

Useful records include:

• Salary slips

• Employer tax certificates

• Bank statements

• Tax deduction certificates

• Invoices

• Contracts

• Payment receipts

• Property transaction documents

• Investment records

• FBR tax records

• Income tax return acknowledgements

These records can help if FBR information differs from your own records.

27. Is Withholding Tax the Same for Everyone?

No.

Withholding rates can vary according to:

• Type of transaction

• Nature of income

• Taxpayer category

• Filer or Active Taxpayer status where applicable

• Resident or non-resident status where relevant

• Applicable tax section

• Tax year

FBR publishes withholding-tax rate cards and currently lists a Tax Year 2027 rate card updated through June 30, 2026 under Finance Act 2026.

28. How Can You Check the Correct Withholding Tax Rate?

Checking the amount deducted and checking whether the correct rate was applied are two different tasks.

To check the rate:

1. Identify the transaction.

2. Identify the relevant tax section.

3. Determine the tax year.

4. Check taxpayer status where relevant.

5. Open the latest FBR withholding-tax rate card.

6. Compare the rate with the amount deducted.

FBR's current rate-card page should be preferred over old websites or social-media posts because tax rates can change.

29. What If the Tax Deduction Is Higher Than Expected?

Do not assume that the deduction is automatically incorrect.

First determine:

• Which tax section was applied?

• What was the taxable amount?

• Which tax rate was used?

• Was taxpayer status considered?

• Was the correct tax year used?

• Was the payment classified correctly?

After checking these factors, compare the deduction with the official FBR rate card.

If an error is confirmed, contact the withholding agent for correction and maintain supporting documentation.

30. How Withholding Tax Appears in Tax Records

The exact appearance of tax information can vary depending on the type of transaction and FBR system.

Taxpayers should focus on matching the underlying transaction rather than relying only on a particular screen layout.

The important information is generally:

• Who deducted the tax

• What payment was involved

• When it occurred

• How much was paid

• How much tax was deducted

• Which tax year is involved

31. Withholding Tax and Active Taxpayer Status

Active Taxpayer status can affect the rate applicable to certain transactions.

However, taxpayers should not assume that every withholding tax has a separate filer and non-filer rate.

The correct treatment depends on the relevant provision and current rate card.

FBR provides Active Taxpayer List verification through its online systems.

32. Can Withholding Tax Be Used in Your Tax Return?

Where the law treats the deduction as adjustable, the tax withheld can generally be taken into account when determining the taxpayer's overall tax liability.

The taxpayer should enter the information accurately according to the applicable tax return requirements.

FBR explains that the treatment of withholding tax varies by section and that some amounts are adjustable while others may constitute final tax.

33. What If Your Withholding Data Is Incorrect?

If your FBR withholding data is incorrect, keep documentary evidence before requesting correction.

For example, if your employer deducted Rs. 30,000 but the system shows Rs. 15,000, keep:

• Salary slips

• Employer certificate

• Bank statement

• FBR screenshot or record

• Relevant tax-year information

Then contact the employer or withholding agent to identify the reporting problem.

If the matter cannot be resolved through the withholding agent, you can seek guidance through FBR's official contact and complaint channels.

34. FBR Help and Support

FBR provides official taxpayer support through its helpline and online query facilities.

FBR currently lists its national helpline as 051 111 772 772, with operating hours Monday to Friday from 8:00 a.m. to 11:30 p.m. It also provides an official email and online query facility.

Because contact information and service arrangements can change, taxpayers should verify the current details on the official FBR website before contacting the department.

35. Final Summary

Checking withholding tax deducted in Pakistan is useful for both individuals and businesses.

The most important official guidance from FBR is that taxpayers can view and retrieve withholding-tax information through the Maloomat portal or by logging into IRIS and opening the Tax Payments tab under the MIS link.

If the information matches your salary slips, bank records, tax certificates, invoices or other documents, you can use the records when preparing your tax return where applicable.

If the information is missing or incorrect, first contact the withholding agent that deducted the tax and ask it to verify the transaction and reporting.

Always check the relevant tax year and use the latest FBR information because withholding-tax rates and rules can change. FBR currently publishes a Tax Year 2027 withholding-tax rate card updated through June 30, 2026 under Finance Act 2026.

For official tax filing and account-related services, use FBR's IRIS system rather than unofficial websites or third-party tax portals.

Guide Information

Step-by-Step Process

1. Identify the tax deduction you want to verify.

2. Determine the relevant tax year.

3. Collect your salary slip, bank statement, tax certificate or other supporting document.

4. Confirm the amount of tax deducted from your record.

5. Confirm the date of the transaction or payment.

6. Identify the person or organization that deducted the tax.

7. Keep your CNIC or NTN/Registration Number available.

8. Open the official FBR website.

9. Access the official IRIS system.

10. Open the IRIS login page.

11. Enter your registered credentials.

12. Complete any required security or verification step.

13. Sign in to your taxpayer account.

14. Open the relevant MIS area.

15. Locate the Tax Payments section.

16. Review the withholding-tax information available in the account.

17. Select the relevant tax year where the system provides the option.

18. Review the transaction information displayed.

19. Check the tax amount shown by FBR.

20. Compare the amount with your tax certificate.

21. Compare the amount with your bank or salary records where applicable.

22. Check the transaction date.

23. Check the name or details of the withholding agent.

24. Check whether the information relates to the correct tax year.

25. Check whether multiple deductions have been reported.

26. Identify any missing withholding-tax entry.

27. Identify any duplicate entry.

28. Identify any difference between your certificate and FBR's record.

29. Access Maloomat where appropriate.

30. Review third-party information available through the FBR system.

31. Compare the third-party information with your own records.

32. Keep screenshots or records of relevant discrepancies where appropriate.

33. Contact the withholding agent if a deduction is missing.

34. Ask the withholding agent to verify its withholding statement.

35. Request correction where the withholding agent has reported incorrect information.

36. Keep the corrected certificate or supporting evidence.

37. Recheck the FBR record after the relevant reporting or correction process.

38. Determine whether the withholding amount is adjustable or has another tax treatment.

39. Use eligible withholding information when preparing your income tax return.

40. Check the latest FBR withholding-tax rate card when verifying whether the correct tax rate was applied.

41. Keep all supporting documents for your tax records.

42. Contact FBR through its official support channels if the matter cannot be resolved.