Why is no withholding tax deducted on Behbood and Pensioners' Benefit?

Under the Income Tax Ordinance (Second Schedule, Clause 36A), Section 151 withholding does not apply to the profit of these two schemes, so the full monthly profit is received. The profit is still declared in the tax return, and tax on it cannot exceed 10% of the profit. Behbood certificates are also exempt from Zakat deduction.

How much do you save by being a filer?

On Regular Income or Defence Savings certificates, a non-filer pays 30% withholding tax while a filer pays only 15%. On Rs 10 lakh of Regular Income (Rs 1,21,200 annual profit), a filer pays Rs 18,180 tax versus Rs 36,360 for a non-filer — a straight saving of Rs 18,180 every year. File your FBR tax return to appear on the Active Taxpayer List (ATL).

Is Zakat also deducted on this profit?

Zakat deduction can apply on some schemes (such as Regular Income and Defence Savings) where the law permits, depending on your nisab and declaration. This calculator does not include Zakat deduction — only withholding tax is shown. Behbood certificates are exempt from Zakat.

When do the National Savings profit rates change?

CDNS (Qaumi Bachat) follows no fixed schedule — rates change whenever the Finance Division issues a notification. Rates were revised several times in 2026: Behbood was 12.72% on 1 October and became 12.96% on 21 October. That is why every rate on this page carries its effective date.

National Savings Profit Calculator قومی بچت منافع کیلکولیٹر

Pakistan ki Qaumi Bachat (National Savings) schemes me kitna munafa milega — tax katne ke baad asal raqam kitni haath aayegi? Scheme chunein, raqam daalein, filer ya non-filer select karein — hisaab foran hazir hai.

Naye rates: 21 October 2026 se laagu Behbood / Pensioners: 12.96% saalana WHT — Filer 15% · Non-filer 30% Rates last updated: 21 October 2026

STEP 1

اسکیم منتخب کریںChoose Your Scheme

Apni scheme par tap karein. Har card par mojooda sharah-e-munafa (profit rate) aur har Rs 1 lakh par mahana munafa likha hai — rates 21 October 2026 se laagu hain.

STEP 2

سرمایہ کاری کی رقمInvestment Amount

Kitni raqam lagana chahte hain? Slider ghumayein ya seedha raqam type karein — hisaab khud-ba-khud badal jayega.

Raqam (Rs)

Rs 10,00,000 — yani das lakh rupay

Defence Savings — kitne saal rakhna hai? (saal chunein)

DSC ka munafa mahana nahi milta — raqam jitne saal rakhein, kul munafa maturity (ya encashment) par ek saath milta hai. Sharah har saal ke liye alag tay hai.

STEP 3

فائلر یا نان فائلر؟Filer or Non-Filer — Tax Status

FBR ki Active Taxpayer List (ATL) me naam hai to Filer, warna Non-Filer. National Savings ke munafe par withholding tax filer ke liye 15% aur non-filer ke liye 30% kat-ta hai (Section 151, FBR rate card).

آپ کا منافعYour Profit — Result

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Rs 0

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Mahana munafa (tax se pehle)—

Saalana munafa (tax se pehle)—

Withholding tax katauti—

Tax ke baad saalana munafa—

Tax ke baad mahana munafa—

Aap ko milega — Tax katauti —

تمام اسکیموں کا موازنہCompare All Schemes — on Your Amount

Aap ki raqam (Rs 10,00,000) aur muntakhib tax status par har scheme ka tax-ke-baad munafa. DSC ka munafa poori 10 saal ki muddat par hai (mahana ausat dikhaya gaya hai).

حساب کیسے لگتا ہے؟How the Profit Is Calculated

Mahana munafa = Raqam × Sharah % ÷ 12

Behbood, Pensioners aur Regular Income — munafa har maheene milta hai. Masalan Rs 1 lakh par Behbood Rs 1,080 mahana deta hai (12.96% saalana).
Defence Savings (DSC) — munafa mahana nahi milta; raqam jitne saal rakhein, us saal ki tay-shuda kul sharah lagti hai. 10 saal par kul munafa 215% — Rs 1 lakh, Rs 3,15,000 ban jata hai.
Withholding tax (WHT) — Regular Income aur Defence Savings ke munafe se source par hi tax kat jata hai: filer 15%, non-filer 30% (Section 151).
Behbood aur Pensioners' Benefit par source par koi WHT nahi kat-ta (Second Schedule, Clause 36A) — is liye poora munafa haath aata hai. Tax return file karte waqt in par tax munafe ke 10% se zyada nahi lag sakta.
Agar kisi saal kul munafa Rs 50 lakh se zyada ho jaye to final tax ki jagah normal tax regime lag sakta hai — barri raqam par tax advisor se mashwara karein.

موجودہ شرح منافعCurrent Profit Rates in Pakistan — Effective 21 October 2026

Rates last updated: 21 October 2026 — CDNS (Central Directorate of National Savings) ke naye notification ke mutabiq.

SchemeSharahHar lakh parMuddat

Behbood Savings Certificatesbewa, buzurg (60+), mazoor afrad12.96%saalanaRs 1,080mahana10 saalmahana munafa

Pensioners' Benefit Accountretired sarkari mulazmeen12.96%saalanaRs 1,080mahana10 saalmahana munafa

Regular Income Certificateshar koi le sakta hai12.12%saalanaRs 1,010mahana5 saalmahana munafa

Defence Savings Certificateshar koi le sakta hai215%10 saal kulRs 3,15,00010 saal baad kul raqam / lakh10 saalmaturity par munafa

Sources:

Profit rates — CDNS notification, 21 October 2026 se laagu: Dawn — Profit rates increased from Oct 21 · Mettis Global — CDNS raises profit rates
Withholding tax — FBR Withholding Tax Rate Card, Tax Year 2026-27, Section 151 (National Savings: filer 15%, non-filer 30%): WHT rate card summary
Behbood / Pensioners par source WHT ki chhoot — Income Tax Ordinance, Second Schedule Clause (36A): Tax on Behbood Certificates guide

CDNS rates waqtan-fa-waqtan badalta rehta hai — 2026 me ye kai dafa revise ho chuke hain. Sarmaya kari se pehle rates National Savings Centre ya savings.gov.pk se dobara confirm kar lein.

عام سوالاتCommon Questions

Behbood aur Pensioners' Benefit par tax kyun nahi kat-ta?

Qanoon (Income Tax Ordinance, Second Schedule Clause 36A) ke tehet in do schemes ke munafe par Section 151 ki withholding katauti laagu hi nahi hoti. Is liye mahana poora munafa milta hai. Albatta ye munafa tax return me declare hota hai aur is par tax munafe ke 10% se zyada nahi lag sakta. Behbood par zakat ki katauti bhi nahi hoti.

Filer banne se kitna faida hota hai?

Regular Income ya Defence Savings par non-filer ka 30% tax kat-ta hai, filer ka sirf 15%. Masalan Rs 10 lakh ke Regular Income par saalana munafa Rs 1,21,200 hai — filer ko Rs 18,180 tax dena parta hai, non-filer ko Rs 36,360. Yani filer banne se har saal Rs 18,180 ki seedhi bachat. Filer banne ke liye FBR me tax return file karna parta hai taake naam Active Taxpayer List (ATL) me aa jaye.

Kya is munafe par zakat bhi kat-ti hai?

Baaz schemes par (masalan Regular Income aur Defence Savings) zakat ki katauti laagu ho sakti hai jahan qanoon ijazat de — ye aap ke nisab aur declaration par munhasir hai. Is calculator me zakat ki katauti shamil nahi hai; sirf withholding tax ka hisaab dikhaya gaya hai. Behbood certificates zakat se mustasna hain.

Rates kab badalte hain?

CDNS (Qaumi Bachat) koi fixed schedule nahi rakhta — Finance Division jab notification jaari kare, rates badal jate hain. 2026 me rates kai dafa revise hue: 1 October ko Behbood 12.72% tha, 21 October ko 12.96% ho gaya. Isi liye is page par har rate ke saath us ki effective date aur "rates last updated" ki tareekh likhi hai.

Scheme—

Tax ke baad / monthMahana—

Tax ke baad / yearSaalana—

Poora result ↑