Last year’s slabs · Tax Year 2025-2026 · the return filed in 2026
The slabs that applied to salary and other income from 1 July 2025 to 30 June 2026, the year whose return is filed in 2026. On Rs 300,000 a month a salaried person owed Rs 38,833 a month, Rs 466,000 for the year; on the Tax Year 2026-2027 slabs the same salary pays Rs 416,000, Rs 50,000 less. Enter your income to get the 2025-26 figure, the slab-by-slab working, and the difference against this year. Nothing you type leaves your browser.
Slab by slab
No slabs found for the selected year and category.
| Bracket | Formula | Tax |
|---|
2025-26 against 2026-27
| Taxable income band | 2025-26 | 2026-27 |
|---|---|---|
| Rs 0 – Rs 600,000 | 0% | 0% |
| Rs 600,000 – Rs 1,200,000 | 1% | 1% |
| Rs 1,200,000 – Rs 2,200,000 | 11% | 11% |
| Rs 2,200,000 – Rs 3,200,000 | 23% | 20% |
| Rs 3,200,000 – Rs 4,100,000 | 30% | 25% |
| Rs 4,100,000+ (now Rs 4,100,000 – Rs 5,600,000) | 35% | 29% |
| Rs 5,600,000 – Rs 7,000,000 | — | 32% |
| Rs 7,000,000+ | — | 35% |
| Surcharge, section 4AB, salaried | 9% of tax above Rs 10,000,000 | None |
The highlighted rows moved. The first three bands are identical in both years, so a salary up to Rs 2,200,000 a year pays the same tax for 2025-26 as for 2026-27; above that the 2025-26 figure is higher in every example below, because the Finance Act 2026 cut the middle rates and replaced the single top band with three steps. The non-salaried table did not change.
Worked examples · Tax Year 2025-2026
| Monthly salary | Annual income | Monthly tax 2025-26 | Take-home a month | Effective rate | Annual tax 2025-26 | Annual tax 2026-27 | Difference |
|---|---|---|---|---|---|---|---|
| Rs 50,000 | Rs 600,000 | Rs 0 | Rs 50,000 | 0.0% | Rs 0 | Rs 0 | Same |
| Rs 75,000 | Rs 900,000 | Rs 250 | Rs 74,750 | 0.3% | Rs 3,000 | Rs 3,000 | Same |
| Rs 100,000 | Rs 1,200,000 | Rs 500 | Rs 99,500 | 0.5% | Rs 6,000 | Rs 6,000 | Same |
| Rs 150,000 | Rs 1,800,000 | Rs 6,000 | Rs 144,000 | 4.0% | Rs 72,000 | Rs 72,000 | Same |
| Rs 200,000 | Rs 2,400,000 | Rs 13,500 | Rs 186,500 | 6.8% | Rs 162,000 | Rs 156,000 | Rs 6,000 more in 2025-26 |
| Rs 300,000 | Rs 3,600,000 | Rs 38,833 | Rs 261,167 | 12.9% | Rs 466,000 | Rs 416,000 | Rs 50,000 more in 2025-26 |
| Rs 500,000 | Rs 6,000,000 | Rs 106,750 | Rs 393,250 | 21.4% | Rs 1,281,000 | Rs 1,104,000 | Rs 177,000 more in 2025-26 |
| Rs 1,000,000 | Rs 12,000,000 | Rs 307,108 | Rs 692,893 | 30.7% | Rs 3,685,290 | Rs 3,174,000 | Rs 511,290 more in 2025-26 |
On Rs 300,000 a month the 2025-26 tax was Rs 466,000 for the year, Rs 38,833 a month at an effective rate of 12.9%; the same salary pays Rs 416,000 for 2026-27. The figures are the slabs applied to the annual income with nothing else: no allowances, credits, EOBI or tax already deducted.
Reference
Salaried individual slabs per Finance Act 2025 (Tax Year 2025-2026), with a 9% surcharge where taxable income exceeds Rs 10 million.
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 600,000 | Rs 0 | 0% |
| Rs 600,000 – Rs 1,200,000 | Rs 0 | 1% |
| Rs 1,200,000 – Rs 2,200,000 | Rs 6,000 | 11% |
| Rs 2,200,000 – Rs 3,200,000 | Rs 116,000 | 23% |
| Rs 3,200,000 – Rs 4,100,000 | Rs 346,000 | 30% |
| Rs 4,100,000+ | Rs 616,000 | 35% |
Non-salaried individual and AOP slabs per Finance Act 2025 (Tax Year 2025-2026).
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 600,000 | Rs 0 | 0% |
| Rs 600,000 – Rs 1,200,000 | Rs 0 | 15% |
| Rs 1,200,000 – Rs 1,600,000 | Rs 90,000 | 20% |
| Rs 1,600,000 – Rs 3,200,000 | Rs 170,000 | 30% |
| Rs 3,200,000 – Rs 5,600,000 | Rs 650,000 | 40% |
| Rs 5,600,000+ | Rs 1,610,000 | 45% |
Reading the result · Tax Year 2025-2026
FBR names a tax year by the calendar year it ends in, so the twelve months to 30 June 2026 are Tax Year 2025-2026, filed in 2026, and the salary you are paid now belongs to Tax Year 2026-2027, filed next year. The two years use different slab tables above Rs 2,200,000, so a figure from the current calculator will not match a 2025-26 return. This page keeps the two apart: it opens on Tax Year 2025-2026, shows the 2026-27 figure beside every example, and leaves the current year to its own calculator.
For Tax Year 2025-2026 section 4AB added 9% of the income tax where taxable income exceeded Rs 10,000,000, and in that year it reached salaried individuals. The Finance Act 2026 exempted salaried persons from 2026-27, so a high salary compared across the two years moves by more than the rate changes alone. The breakdown shows the surcharge as its own row when it applies.
The page applies the First Schedule slabs for the year chosen to the taxable income you enter. It does not work out what was deducted at source during the year, the tax credits and allowances a return can claim, the 75% test that decides whether salary slabs apply, or any penalty for a late return. For the current year’s payslip use the salary tax calculator; to see one salary across every year since 2014-15, the tax year comparison calculator.
Sources
The Tax Year 2025-2026 salaried and non-salaried tables are Division I of Part I of the First Schedule as amended by the Finance Act 2025, checked against KPMG’s brief on the Finance Act 2025; the Tax Year 2026-2027 tables against the brief on the Finance Act 2026; sections 4AB, 118 and 119 are read from FBR’s consolidated Income Tax Ordinance, amended up to 30 June 2026. The slab file was last read against its sources on 26 October 2026. The slab data is the same file every income tax page on this site reads. How rules are checked is in the editorial policy; if something looks wrong, report it with the source.
FAQs
Tax Year 2025-2026 in FBR's naming: salary and other income from 1 July 2025 to 30 June 2026, the year whose return is filed in 2026. Income paid from 1 July 2026 belongs to Tax Year 2026-2027 and has its own calculator.
Section 118(3) sets the due date for a salaried individual, and for any person other than a company, at 30 September following the end of the tax year, so 30 September 2026 for Tax Year 2025-2026. FBR then extended it twice by circular under section 214A: to 15 October 2026 (Circular No. 3 of 2026-27, 30 September) and to 31 October 2026 (Circular No. 4 of 2026-27, 15 October). No later extension was found when this was written on 3 November 2026, so a return filed now is late: section 182 charges a daily penalty with a floor of Rs 10,000 for a mostly-salaried individual, reduced by 75% if filed within a month of the final date, and section 182A keeps a late filer off the Active Taxpayers' List unless a Rs 25,000 surcharge is paid. This page gives the tax figure; the return itself is filed in IRIS.
Rs 500 a month, Rs 6,000 for the year, on the salaried slabs of the Finance Act 2025: the first Rs 600,000 of annual income is tax-free, then 1%, then 11% up to Rs 2,200,000. On the Tax Year 2026-2027 slabs the same salary pays Rs 6,000 for the year.
The Finance Act 2026 changed the rate in 3 of the salaried bands and added 2 new ones at the top. It cut the rate on income between Rs 2,200,000 and Rs 3,200,000 from 23% to 20%, and on Rs 3,200,000 to Rs 4,100,000 from 30% to 25%, and split the top band above Rs 4,100,000 (35% flat in 2025-26) into 29%, 32% and 35% steps. The 9% surcharge on salaried tax above Rs 10,000,000 applied in 2025-26 and was removed for salaried individuals in 2026-27. The non-salaried table is the same in both years. Every example on this page shows both figures.
Yes. For Tax Year 2025-2026 section 4AB charged a surcharge of 9% of the income tax where taxable income exceeded Rs 10,000,000, for salaried individuals too; the Finance Act 2026 later exempted salaried persons. Non-salaried individuals and associations of persons paid 10% above the same threshold. The calculator adds it when the income crosses the line and shows it as its own row in the breakdown.
Yes. The tax year selector on this page runs from Tax Year 2025-2026 back to Tax Year 2014-2015, with each year's own slabs and surcharge, so a return for an earlier year can be checked here. The full tables for every year are on the income tax slabs archive.
Because the two years give different answers on the same salary, and "how much tax did I owe for 2025-26" is asked all through the filing season. The current calculator opens on Tax Year 2026-2027; this one opens on Tax Year 2025-2026 and compares the two. Both run on the same slab data and the same arithmetic.
No. The calculator runs in your browser with the slab tables built into the page. Nothing you type is sent, stored or logged, and this page's code sets no cookies.
This year
The current calculator opens on Tax Year 2026-2027 and shows the slab-by-slab working for this year.
Open the income tax calculator 2026-27From the blog