E-Commerce Tax Calculator 2026-27

Section 153(2A) — estimated withholding tax for e-commerce transactions through digital/banking channels and Cash on Delivery.

Calculate E-Commerce Tax

E-Commerce Sale / Order Amount (Rs.)

Enter the gross amount of the e-commerce transaction.

Payment / Collection Channel

Taxpayer Status

Estimated Result

Enter the transaction amount, payment channel and taxpayer status, then press Calculate Tax.

Section 153(2A) Rate Table — 2026-27

Payment / Collection Channel	ATL / Filer	Non-ATL / Non-Filer
Digital / Banking Channel	1.00%	2.00%
Cash on Delivery (COD)	2.00%	4.00%

How It Works

The calculator applies the Section 153(2A) rate to the entered transaction amount. Digital/banking channel and COD transactions have different rates, and the supplied FBR card provides separate ATL and Non-ATL rates.

Important Note

This is an estimated withholding-tax calculator based on the supplied FBR Withholding Tax Rates Card updated up to June 30, 2026 under Finance Act 2026. It does not calculate the seller's complete income-tax liability, sales tax, platform fees, courier charges or other transaction costs. In case of contradiction or error, the original statute/rules prevail.

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