Reference · 13 tax years
Pakistan Income Tax Slabs 2026-27
Every slab schedule this site calculates on, newest first, with the surcharge that applied in each year.
Current year
Slabs for Tax Year 2026-2027
Salaried individuals
| 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 | 20% |
| Rs 3,200,000 – Rs 4,100,000 | Rs 316,000 | 25% |
| Rs 4,100,000 – Rs 5,600,000 | Rs 541,000 | 29% |
| Rs 5,600,000 – Rs 7,000,000 | Rs 976,000 | 32% |
| Above Rs 7,000,000 | Rs 1,424,000 | 35% |
Salaried individual slabs per Budget 2026-27 (Tax Year 2026-2027), effective 1 July 2026. The 9% salary surcharge has been abolished.
Non-salaried individuals & AOPs
| 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% |
| Above Rs 5,600,000 | Rs 1,610,000 | 45% |
Surcharge: 10% of the tax where income exceeds Rs 10,000,000.
Non-salaried individual & AOP slabs for Tax Year 2026-2027 (1 July 2026 to 30 June 2027). 10% surcharge on tax payable where taxable income exceeds PKR 10,000,000.
Professional-firm AOPs
| 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% |
| Above Rs 5,600,000 | Rs 1,610,000 | 40% |
Surcharge: 10% of the tax where income exceeds Rs 10,000,000.
Professional-firm AOPs for Tax Year 2026-2027. Identical to the non-salaried schedule except the top bracket, which is 40% rather than 45%. Proviso to Serial 6 of Division I, Part I of the First Schedule: "in case of an association of persons, that is a professional firm prohibited from incorporating by any law or the rules of the body regulating their profession, the 45% rate of tax mentioned against Serial No. 6 of the above table shall be 40%". The 10% Section 4AB surcharge above Rs 10,000,000 still applies — only salaried persons were exempted from it by the Finance Act 2026.
Archive · 13 years
Salaried individuals — every year
Tax Year 2026-2027 (FY2026-27) — current
| 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 | 20% |
| Rs 3,200,000 – Rs 4,100,000 | Rs 316,000 | 25% |
| Rs 4,100,000 – Rs 5,600,000 | Rs 541,000 | 29% |
| Rs 5,600,000 – Rs 7,000,000 | Rs 976,000 | 32% |
| Above Rs 7,000,000 | Rs 1,424,000 | 35% |
Salaried individual slabs per Budget 2026-27 (Tax Year 2026-2027), effective 1 July 2026. The 9% salary surcharge has been abolished.
Tax Year 2025-2026 (FY2025-26)
| 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% |
| Above Rs 4,100,000 | Rs 616,000 | 35% |
Surcharge: 9% of the tax where income exceeds Rs 10,000,000 (Budget 2025 proposal - Salary surcharge).
Salaried individual slabs per latest FY2025-26 proposal (Tax Year 2026) with 9% surcharge where taxable income exceeds PKR 10m.
Tax Year 2024-2025 (FY2024-25)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 600,000 | Rs 0 | 0% |
| Rs 600,000 – Rs 1,200,000 | Rs 0 | 5% |
| Rs 1,200,000 – Rs 2,200,000 | Rs 30,000 | 15% |
| Rs 2,200,000 – Rs 3,200,000 | Rs 180,000 | 25% |
| Rs 3,200,000 – Rs 4,100,000 | Rs 430,000 | 30% |
| Above Rs 4,100,000 | Rs 700,000 | 35% |
Surcharge: 10% of the tax where income exceeds Rs 10,000,000 (Finance Act 2024 / Sec 4AB).
Salaried individual slabs per Finance Act 2024 (Tax Year 2025). Includes 10% surcharge on tax payable if taxable income > PKR 10,000,000 (Sec 4AB).
Tax Year 2023-2024 (FY2023-24)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 600,000 | Rs 0 | 0% |
| Rs 600,000 – Rs 1,200,000 | Rs 0 | 2.5% |
| Rs 1,200,000 – Rs 2,400,000 | Rs 15,000 | 12.5% |
| Rs 2,400,000 – Rs 3,600,000 | Rs 165,000 | 22.5% |
| Rs 3,600,000 – Rs 6,000,000 | Rs 435,000 | 27.5% |
| Above Rs 6,000,000 | Rs 1,095,000 | 35% |
Salaried individual slabs per Finance Act 2023 (Tax Year 2024).
Tax Year 2022-2023 (FY2022-23)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 600,000 | Rs 0 | 0% |
| Rs 600,000 – Rs 1,200,000 | Rs 0 | 2.5% |
| Rs 1,200,000 – Rs 2,400,000 | Rs 15,000 | 12.5% |
| Rs 2,400,000 – Rs 3,600,000 | Rs 165,000 | 20% |
| Rs 3,600,000 – Rs 6,000,000 | Rs 405,000 | 25% |
| Rs 6,000,000 – Rs 12,000,000 | Rs 1,005,000 | 32.5% |
| Above Rs 12,000,000 | Rs 2,955,000 | 35% |
Salaried individual slabs per Finance Act 2022 (Tax Year 2023).
Tax Year 2021-2022 (FY2021-22)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 600,000 | Rs 0 | 0% |
| Rs 600,000 – Rs 1,200,000 | Rs 0 | 5% |
| Rs 1,200,000 – Rs 1,800,000 | Rs 30,000 | 10% |
| Rs 1,800,000 – Rs 2,500,000 | Rs 90,000 | 15% |
| Rs 2,500,000 – Rs 3,500,000 | Rs 195,000 | 17.5% |
| Rs 3,500,000 – Rs 5,000,000 | Rs 370,000 | 20% |
| Rs 5,000,000 – Rs 8,000,000 | Rs 670,000 | 22.5% |
| Rs 8,000,000 – Rs 12,000,000 | Rs 1,345,000 | 25% |
| Rs 12,000,000 – Rs 30,000,000 | Rs 2,345,000 | 27.5% |
| Rs 30,000,000 – Rs 50,000,000 | Rs 7,295,000 | 30% |
| Rs 50,000,000 – Rs 75,000,000 | Rs 13,295,000 | 32.5% |
| Above Rs 75,000,000 | Rs 21,420,000 | 35% |
Salaried individual slabs (Tax Year 2022).
Tax Year 2020-2021 (FY2020-21)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 600,000 | Rs 0 | 0% |
| Rs 600,000 – Rs 1,200,000 | Rs 0 | 5% |
| Rs 1,200,000 – Rs 1,800,000 | Rs 30,000 | 10% |
| Rs 1,800,000 – Rs 2,500,000 | Rs 90,000 | 15% |
| Rs 2,500,000 – Rs 3,500,000 | Rs 195,000 | 17.5% |
| Rs 3,500,000 – Rs 5,000,000 | Rs 370,000 | 20% |
| Rs 5,000,000 – Rs 8,000,000 | Rs 670,000 | 22.5% |
| Rs 8,000,000 – Rs 12,000,000 | Rs 1,345,000 | 25% |
| Rs 12,000,000 – Rs 30,000,000 | Rs 2,345,000 | 27.5% |
| Rs 30,000,000 – Rs 50,000,000 | Rs 7,295,000 | 30% |
| Rs 50,000,000 – Rs 75,000,000 | Rs 13,295,000 | 32.5% |
| Above Rs 75,000,000 | Rs 21,420,000 | 35% |
Salaried individual slabs (Tax Year 2021).
Tax Year 2019-2020 (FY2019-20)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 600,000 | Rs 0 | 0% |
| Rs 600,000 – Rs 1,200,000 | Rs 0 | 5% |
| Rs 1,200,000 – Rs 1,800,000 | Rs 30,000 | 10% |
| Rs 1,800,000 – Rs 2,500,000 | Rs 90,000 | 15% |
| Rs 2,500,000 – Rs 3,500,000 | Rs 195,000 | 17.5% |
| Rs 3,500,000 – Rs 5,000,000 | Rs 370,000 | 20% |
| Rs 5,000,000 – Rs 8,000,000 | Rs 670,000 | 22.5% |
| Rs 8,000,000 – Rs 12,000,000 | Rs 1,345,000 | 25% |
| Rs 12,000,000 – Rs 30,000,000 | Rs 2,345,000 | 27.5% |
| Rs 30,000,000 – Rs 50,000,000 | Rs 7,295,000 | 30% |
| Rs 50,000,000 – Rs 75,000,000 | Rs 13,295,000 | 32.5% |
| Above Rs 75,000,000 | Rs 21,420,000 | 35% |
Salaried individual slabs (Tax Year 2020).
Tax Year 2018-2019 (FY2018-19)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 400,000 | Rs 0 | 0% |
| Rs 400,000 – Rs 800,000 | Rs 1,000 | 0% |
| Rs 800,000 – Rs 1,200,000 | Rs 2,000 | 0% |
| Rs 1,200,000 – Rs 1,240,000 | Rs 2,000 | 0% |
| Rs 1,240,000 – Rs 2,500,000 | Rs 2,000 | 5% |
| Rs 2,500,000 – Rs 4,000,000 | Rs 65,000 | 15% |
| Rs 4,000,000 – Rs 8,000,000 | Rs 290,000 | 20% |
| Above Rs 8,000,000 | Rs 1,090,000 | 25% |
Salaried individual slabs per Finance Act 2018 (Tax Year 2019) including fixed tax thresholds.
Tax Year 2017-2018 (FY2017-18)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 400,000 | Rs 0 | 0% |
| Rs 400,000 – Rs 500,000 | Rs 0 | 2% |
| Rs 500,000 – Rs 750,000 | Rs 2,000 | 5% |
| Rs 750,000 – Rs 1,400,000 | Rs 14,500 | 10% |
| Rs 1,400,000 – Rs 1,500,000 | Rs 79,500 | 12.5% |
| Rs 1,500,000 – Rs 1,800,000 | Rs 92,000 | 15% |
| Rs 1,800,000 – Rs 2,500,000 | Rs 137,000 | 17.5% |
| Rs 2,500,000 – Rs 3,000,000 | Rs 259,500 | 20% |
| Rs 3,000,000 – Rs 3,500,000 | Rs 359,500 | 22.5% |
| Rs 3,500,000 – Rs 4,000,000 | Rs 472,000 | 25% |
| Rs 4,000,000 – Rs 7,000,000 | Rs 597,000 | 27.5% |
| Above Rs 7,000,000 | Rs 1,422,000 | 30% |
Salaried individual slabs (Tax Year 2018) - pre-2018 multi-step schedule.
Tax Year 2016-2017 (FY2016-17)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 400,000 | Rs 0 | 0% |
| Rs 400,000 – Rs 500,000 | Rs 0 | 2% |
| Rs 500,000 – Rs 750,000 | Rs 2,000 | 5% |
| Rs 750,000 – Rs 1,400,000 | Rs 14,500 | 10% |
| Rs 1,400,000 – Rs 1,500,000 | Rs 79,500 | 12.5% |
| Rs 1,500,000 – Rs 1,800,000 | Rs 92,000 | 15% |
| Rs 1,800,000 – Rs 2,500,000 | Rs 137,000 | 17.5% |
| Rs 2,500,000 – Rs 3,000,000 | Rs 259,500 | 20% |
| Rs 3,000,000 – Rs 3,500,000 | Rs 359,500 | 22.5% |
| Rs 3,500,000 – Rs 4,000,000 | Rs 472,000 | 25% |
| Rs 4,000,000 – Rs 7,000,000 | Rs 597,000 | 27.5% |
| Above Rs 7,000,000 | Rs 1,422,000 | 30% |
Salaried individual slabs (Tax Year 2017).
Tax Year 2015-2016 (FY2015-16)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 400,000 | Rs 0 | 0% |
| Rs 400,000 – Rs 500,000 | Rs 0 | 2% |
| Rs 500,000 – Rs 750,000 | Rs 2,000 | 5% |
| Rs 750,000 – Rs 1,400,000 | Rs 14,500 | 10% |
| Rs 1,400,000 – Rs 1,500,000 | Rs 79,500 | 12.5% |
| Rs 1,500,000 – Rs 1,800,000 | Rs 92,000 | 15% |
| Rs 1,800,000 – Rs 2,500,000 | Rs 137,000 | 17.5% |
| Rs 2,500,000 – Rs 3,000,000 | Rs 259,500 | 20% |
| Rs 3,000,000 – Rs 3,500,000 | Rs 359,500 | 22.5% |
| Rs 3,500,000 – Rs 4,000,000 | Rs 472,000 | 25% |
| Rs 4,000,000 – Rs 7,000,000 | Rs 597,000 | 27.5% |
| Above Rs 7,000,000 | Rs 1,422,000 | 30% |
Salaried individual slabs (Tax Year 2016).
Tax Year 2014-2015 (FY2014-15)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 400,000 | Rs 0 | 0% |
| Rs 400,000 – Rs 750,000 | Rs 0 | 5% |
| Rs 750,000 – Rs 1,400,000 | Rs 17,500 | 10% |
| Rs 1,400,000 – Rs 1,500,000 | Rs 82,500 | 12.5% |
| Rs 1,500,000 – Rs 1,800,000 | Rs 95,000 | 15% |
| Rs 1,800,000 – Rs 2,500,000 | Rs 140,000 | 17.5% |
| Rs 2,500,000 – Rs 3,000,000 | Rs 262,500 | 20% |
| Rs 3,000,000 – Rs 3,500,000 | Rs 362,500 | 22.5% |
| Rs 3,500,000 – Rs 4,000,000 | Rs 475,000 | 25% |
| Rs 4,000,000 – Rs 7,000,000 | Rs 600,000 | 27.5% |
| Above Rs 7,000,000 | Rs 1,425,000 | 30% |
Salaried individual slabs per Finance Act 2014 (Tax Year 2015).
Archive · 8 years
Non-salaried individuals & AOPs — every year
Tax Year 2026-2027 (FY2026-27) — current
| 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% |
| Above Rs 5,600,000 | Rs 1,610,000 | 45% |
Surcharge: 10% of the tax where income exceeds Rs 10,000,000 (Finance Act 2026 / Sec 4AB).
Non-salaried individual & AOP slabs for Tax Year 2026-2027 (1 July 2026 to 30 June 2027). 10% surcharge on tax payable where taxable income exceeds PKR 10,000,000.
Tax Year 2025-2026 (FY2025-26)
| 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% |
| Above Rs 5,600,000 | Rs 1,610,000 | 45% |
Surcharge: 10% of the tax where income exceeds Rs 10,000,000 (Budget 2025 proposal - Sec 4AB).
Non-salaried individual & AOP slabs per Federal Budget 2025 (Tax Year 2026). Confirm with final Finance Act once enacted.
Tax Year 2024-2025 (FY2024-25)
| 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% |
| Above Rs 5,600,000 | Rs 1,610,000 | 45% |
Surcharge: 10% of the tax where income exceeds Rs 10,000,000 (Sec 4AB FA 2024).
Non-salaried individuals & AOPs per Finance Act 2024 / TY2025. 10% surcharge on tax payable if taxable income > PKR 10,000,000. (Professional firms: separate provisions may apply.)
Tax Year 2023-2024 (FY2023-24)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 600,000 | Rs 0 | 0% |
| Rs 600,000 – Rs 800,000 | Rs 0 | 7.5% |
| Rs 800,000 – Rs 1,200,000 | Rs 15,000 | 15% |
| Rs 1,200,000 – Rs 2,400,000 | Rs 75,000 | 20% |
| Rs 2,400,000 – Rs 3,000,000 | Rs 315,000 | 25% |
| Rs 3,000,000 – Rs 4,000,000 | Rs 465,000 | 30% |
| Above Rs 4,000,000 | Rs 765,000 | 35% |
Non-salaried individuals & AOPs per KTBA card (TY2024).
Tax Year 2022-2023 (FY2022-23)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 600,000 | Rs 0 | 0% |
| Rs 600,000 – Rs 800,000 | Rs 0 | 5% |
| Rs 800,000 – Rs 1,200,000 | Rs 10,000 | 12.5% |
| Rs 1,200,000 – Rs 2,400,000 | Rs 60,000 | 17.5% |
| Rs 2,400,000 – Rs 3,000,000 | Rs 270,000 | 22.5% |
| Rs 3,000,000 – Rs 4,000,000 | Rs 405,000 | 27.5% |
| Rs 4,000,000 – Rs 6,000,000 | Rs 680,000 | 32.5% |
| Above Rs 6,000,000 | Rs 1,330,000 | 35% |
Non-salaried individuals & AOPs per FA 2022 (TY2023).
Tax Year 2021-2022 (FY2021-22)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 400,000 | Rs 0 | 0% |
| Rs 400,000 – Rs 600,000 | Rs 0 | 5% |
| Rs 600,000 – Rs 1,200,000 | Rs 10,000 | 10% |
| Rs 1,200,000 – Rs 2,400,000 | Rs 70,000 | 15% |
| Rs 2,400,000 – Rs 3,000,000 | Rs 250,000 | 20% |
| Rs 3,000,000 – Rs 4,000,000 | Rs 370,000 | 25% |
| Rs 4,000,000 – Rs 6,000,000 | Rs 620,000 | 30% |
| Above Rs 6,000,000 | Rs 1,220,000 | 35% |
Non-salaried individuals & AOPs (TY2022).
Tax Year 2020-2021 (FY2020-21)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 400,000 | Rs 0 | 0% |
| Rs 400,000 – Rs 600,000 | Rs 0 | 5% |
| Rs 600,000 – Rs 1,200,000 | Rs 10,000 | 10% |
| Rs 1,200,000 – Rs 2,400,000 | Rs 70,000 | 15% |
| Rs 2,400,000 – Rs 3,000,000 | Rs 250,000 | 20% |
| Rs 3,000,000 – Rs 4,000,000 | Rs 370,000 | 25% |
| Rs 4,000,000 – Rs 6,000,000 | Rs 620,000 | 30% |
| Above Rs 6,000,000 | Rs 1,220,000 | 35% |
Non-salaried individuals & AOPs (TY2021).
Tax Year 2019-2020 (FY2019-20)
| Taxable income | Base tax | Rate on excess |
|---|---|---|
| Rs 0 – Rs 400,000 | Rs 0 | 0% |
| Rs 400,000 – Rs 600,000 | Rs 0 | 5% |
| Rs 600,000 – Rs 1,200,000 | Rs 10,000 | 10% |
| Rs 1,200,000 – Rs 2,400,000 | Rs 70,000 | 15% |
| Rs 2,400,000 – Rs 3,000,000 | Rs 250,000 | 20% |
| Rs 3,000,000 – Rs 4,000,000 | Rs 370,000 | 25% |
| Rs 4,000,000 – Rs 6,000,000 | Rs 620,000 | 30% |
| Above Rs 6,000,000 | Rs 1,220,000 | 35% |
Non-salaried individuals & AOPs (TY2020).
Archive · 1 years
Professional-firm AOPs — every year
Tax Year 2026-2027 (FY2026-27) — current
| 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% |
| Above Rs 5,600,000 | Rs 1,610,000 | 40% |
Surcharge: 10% of the tax where income exceeds Rs 10,000,000 (Finance Act 2026 / Sec 4AB).
Professional-firm AOPs for Tax Year 2026-2027. Identical to the non-salaried schedule except the top bracket, which is 40% rather than 45%. Proviso to Serial 6 of Division I, Part I of the First Schedule: "in case of an association of persons, that is a professional firm prohibited from incorporating by any law or the rules of the body regulating their profession, the 45% rate of tax mentioned against Serial No. 6 of the above table shall be 40%". The 10% Section 4AB surcharge above Rs 10,000,000 still applies — only salaried persons were exempted from it by the Finance Act 2026.
FAQs
Tax slab FAQs
What is a tax slab?
A slab is an income band with its own rate. Pakistan taxes individual income progressively: each band has a fixed base amount of tax carried forward from the bands below it, plus a rate applied only to the income falling inside that band. So moving into a higher slab raises the tax on the extra income, not on your whole income.
Why are salaried and non-salaried slabs different?
They are separate schedules in the Income Tax Ordinance. The non-salaried schedule — used by sole proprietors, AOPs and the self-employed — is more progressive and starts taxing at a lower level than the salaried schedule. There is also a third schedule: an AOP that is a professional firm prohibited from incorporating by law or by the rules of its profession is charged 40% in the top bracket rather than 45%, under the proviso to Serial 6 of Division I. Everything below that bracket is identical to the ordinary non-salaried schedule.
What is the surcharge shown on some years?
Certain years add a surcharge calculated as a percentage of the tax itself once income passes a threshold, on top of the slab tax. Where a year had one, it is shown beneath that year's table with its threshold and rate.
Which year applies to me?
Pakistan's tax year runs 1 July to 30 June and is named for the year it ends. Income earned in a tax year is assessed on that year's slabs, so a return filed after 30 June uses the slabs in force during the year just ended, not the current ones.
Are these the rates I should file on?
They are the rates this site's calculators use, kept for reference and comparison. Always confirm against the current Finance Act or FBR notification before filing — rates are amended annually and sometimes mid-year.
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