As an AI language model, I don’t have real-time information or access to specific tax rates for every country or region. The tax rates on restaurants can vary depending on the country, state, or municipality where the restaurant is located. Since you mentioned FBR (Federal Board of Revenue), I assume you are referring to tax rates in Pakistan.

In Pakistan, the tax rates on restaurants are subject to various factors, including the type of establishment, location, turnover, and applicable tax laws and regulations. The tax rates may differ for different categories of restaurants, such as fast food chains, fine dining restaurants, or small eateries.

To obtain accurate and up-to-date information on the FBR tax rates for restaurants in Pakistan, I recommend consulting the official website of the Federal Board of Revenue (www.fbr.gov.pk) or reaching out to a tax consultant or accountant who specializes in Pakistani tax laws. They will be able to provide you with specific details regarding tax rates, exemptions, and any recent updates or changes to the tax regulations applicable to restaurants.