The withholding tax rate has reduced from 5% to 2.5% which is applicable to all aspects of building, construction, and related activities. But for survey, design, and deliveries this withholding tax rate remains 5%. This withholding tax rate effects from 1st January 2015. This reduced rate was made according to the Companies Income Tax Amendment Regulations, 2015 issued jointly by the Ministry of the Economy and Ministry of Finance.