Salary & Income · Section 149 · Tax Year 2026-2027
Two Salaries Tax Calculator Pakistan 2026-27: Second Job, Two Employers, One Return
Two salaries are taxed as one total, but each employer deducts as if its salary were your only one, so the deductions fall short and the difference arrives with the return. On Rs 150,000 and Rs 100,000 a month the year’s tax is Rs 276,000, the two employers deduct Rs 78,000 between them, and Rs 198,000 is left to pay. Enter both salaries to see yours, and what to set aside each month. Nothing you type leaves your browser.
Side by side
Each salary alone, both together, and the gap
| Salary | For the year | Tax | What it is |
|---|---|---|---|
| Salary A on its own | Rs 1,800,000 | Rs 72,000 | What employer A deducts |
| Salary B on its own | Rs 1,200,000 | Rs 6,000 | What employer B deducts |
| Both salaries together | Rs 3,000,000 | Rs 276,000 | The tax the return works out |
| Shortfall to pay with the return | — | Rs 198,000 | Tax on the total less what was deducted |
Until you enter your own figures this shows Rs 150,000 and Rs 100,000 a month. The second salary on its own would carry Rs 6,000; on top of the first it adds Rs 204,000.
Worked examples
How big the shortfall gets
| Salary A / month | Salary B / month | Deducted in all | Tax due | Shortfall | A month |
|---|---|---|---|---|---|
| Rs 100,000 | Rs 50,000 | Rs 6,000 | Rs 72,000 | Rs 66,000 | Rs 5,500 |
| Rs 150,000 | Rs 100,000 | Rs 78,000 | Rs 276,000 | Rs 198,000 | Rs 16,500 |
| Rs 250,000 | Rs 100,000 | Rs 282,000 | Rs 570,000 | Rs 288,000 | Rs 24,000 |
| Rs 400,000 | Rs 200,000 | Rs 900,000 | Rs 1,494,000 | Rs 594,000 | Rs 49,500 |
The gap grows with the smaller salary as much as with the larger one, because it is the second employer’s repeat of the nil band and the low slabs that creates it. Two equal salaries of Rs 200,000 a month are the sharpest case: each employer deducts Rs 156,000, Rs 312,000 together, while the tax on Rs 4,800,000 is Rs 744,000, leaving Rs 432,000 for the return.
Step by step
How tax on two salaries is worked out
Add the salaries
Income under the head Salary is one figure for the year, whoever paid it.
Run the salaried slabs on the total
That is the year’s tax, the figure the return arrives at.
Work out what each employer deducted
Section 149 on each salary alone, at the average rate on that salary.
The difference is payable with the return
Divide by twelve for what to set aside each month.
Reading the result · Tax Year 2026-2027
One taxpayer, two payrolls, and a nil band counted twice
The slabs are progressive and apply to the whole of a person’s salary for the year. Section 149 asks each employer to deduct at the employee’s average rate on the salary income it estimates, with adjustments for tax already withheld from the employee under other heads and for the section 61 and 63 credits, where the employee gives evidence. An employer that knows only its own payroll estimates its own payroll, and so grants the Rs 600,000 nil band and the 1% and 11% slabs as though no other salary existed. Two employers doing that leave a gap exactly equal to the extra tax the combined income attracts in the higher slabs.
Telling the second employer
Nothing in section 149 stops an employer deducting on the combined figure if the employee tells it about the other salary and supports the figure; the section speaks of the employee’s estimated salary income, not of the employer’s own payments. Where that happens the switch above shows the deductions matching the tax and nothing left for the return. Where it does not, the shortfall is yours to plan for, and the monthly tile is the amount to put aside.
The second salary’s real cost
Judged by its own payslip, a second job looks lightly taxed; judged by the return, it is taxed in the slabs the first job already reached. The tile shows the tax it adds on top of the first salary and that figure as a share of the second salary, which is the number to weigh the job against.
Where this stops
The calculator takes two taxable salaries, both for Tax Year 2026-2027, and assumes they are the whole of your income, so the salaried slabs apply. It does not add rent, business or other income (which can also tip salary below 75% of taxable income and move you to the non-salaried slabs), tax credits, allowances, the section 149(1A) pension rule, or tax already paid on other heads. For the detail of the slabs on one salary, use the income tax calculator; for the payslip with EOBI, the salary tax calculator.
Sources
Where these rules come from
Section 149 and Division I of Part I of the First Schedule are read from FBR’s consolidated Income Tax Ordinance, amended up to 30 June 2026. The slabs are the site’s slab data for Tax Year 2026-2027, checked against KPMG’s brief on the Finance Act 2026, so the tax on the total matches the income tax calculator to the rupee. How rules are checked is in the editorial policy; if something looks wrong, report it with the source.
FAQs
Tax on two salaries in Pakistan: questions people ask
How is tax calculated on two salaries in Pakistan?
On the total. Income tax is charged on your whole salary income for the tax year on one set of slabs, so two salaries are taxed as one figure, not separately. On Rs 150,000 and Rs 100,000 a month (Rs 3,000,000 a year) the tax is Rs 276,000 for Tax Year 2026-2027.
Why is less tax deducted from my two salaries than I owe?
Because each employer deducts under section 149 at the average rate on the salary it estimates for you, which in practice is the salary it pays. Each then gives you the Rs 600,000 nil band and the low slabs again: on the same two salaries employer A deducts Rs 72,000 and employer B Rs 6,000, Rs 78,000 in all against Rs 276,000 due. The Rs 198,000 difference is payable with the return.
Can my second employer deduct tax on my combined salary?
Section 149(1) asks for deduction on your estimated income under the head Salary for the year, after adjusting for tax withheld from you under other heads on documentary evidence, so an employer you tell about the other salary can deduct at the combined rate. Nothing obliges the two to coordinate, and most do not; the switch on the calculator shows both cases.
Do I have to file a return if I have two jobs?
The tax on the combined salary is yours whether or not the deductions covered it, and the return is where the difference is settled. The calculator shows the shortfall and what to set aside each month so the return does not bring a surprise. The due date and the filing rules are outside this page.
Does the second salary get taxed at a higher rate?
There is no separate rate for a second job, but the second salary sits on top of the first, so it is taxed in your higher slabs. On the example the second salary of Rs 1,200,000 adds Rs 204,000 of tax, 17.0% of it, while on its own it would carry Rs 6,000.
Do two salaries still count as salaried income?
Yes. The salaried slabs apply where salary is more than 75% of taxable income, and two salaries are both salary. Rent, business or other income alongside them can tip the test the other way; that is outside this calculator.
What about a change of job during the year?
The same arithmetic applies: the old employer deducted on what it paid, the new one deducts on what it pays, and the year's tax is on the total of both. Enter each employer's pay for the year as annual figures.
Is my information stored anywhere?
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.
Related tools
See the slabs on the combined salary
The income tax calculator shows the slab-by-slab working and every year back to 2014-15.
Open the income tax calculator