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Updated with latest FBR tax slabs · Finance Act 2025

Pakistan Tax Calculator

Fiscal Year 2025-26 · Based on Finance Act 2025 · FBR Compliant

Salaried Income Tax Calculator

Calculate your annual income tax based on FBR tax slabs for salaried individuals (FY 2025-26)

Enter your gross annual salary
Or enter monthly salary (auto-converts)
Authorized deductions/allowances
LIC premiums (up to 10% of income)
Disclaimer: This calculator provides an estimate based on FBR tax slabs for FY 2025-26. The actual tax liability may vary depending on your individual circumstances, deductions, and exemptions. Always consult a qualified tax professional for accurate tax planning.

Business/Non-Salaried Income Tax Calculator

Calculate tax on business income, professional fees, and non-salaried income (FY 2025-26)

Income after all business expenses
Legitimate business deductions
Carried forward losses to offset
Disclaimer: This calculator applies non-salaried tax slabs per Finance Act 2025. Business tax calculations depend on proper documentation and FBR compliance. Consult a tax professional for detailed planning.

Freelancer/IT Export Income Tax Calculator

Calculate tax on freelance, IT export, and international income (FY 2025-26)

Local freelance projects and services
International projects, foreign clients
Fiverr, Upwork, Freelancer commission, etc.
Disclaimer: Export income withholding rates shown are based on PSEB registration status. Actual rates may vary; always verify with your payment processor and tax advisor.

Corporate Income Tax Calculator

Calculate corporation tax based on entity type and taxable income (FY 2025-26)

Select your company classification
Net taxable income for the year
Total sales/revenue for the year
Disclaimer: Corporate tax calculations include minimum tax and super tax provisions per Finance Act 2025. SME classifications depend on turnover thresholds and active trading/manufacturing status. Consult your auditor for accurate calculations.

Capital Gains Tax Calculator

Calculate tax on capital gains from securities and property sales (FY 2025-26)

Original purchase price
Sale price/proceeds
Purchase date (for holding period)
Disclaimer: Capital gains tax rates vary significantly based on holding period and asset type. Property held longer than 3 years may qualify for reduced rates. Securities have different rules based on listing status. Always verify with your tax advisor before selling appreciating assets.

Property Tax & Withholding Calculator

Calculate advance tax, stamp duty, and capital value tax on property transactions (FY 2025-26)

Fair market value or sale price
Disclaimer: Property tax calculations include advance tax, stamp duty, and CVT. Rates vary by province and filer status. Inheritance and gifts may have different rules. Always consult local revenue authorities and your lawyer for property transactions.

Withholding Tax Rates Reference

FBR standard withholding tax rates for various payment categories (FY 2025-26)

Payment Category FBR Section WHT Rate Filer/Non-Filer
Commission on Sales Section 148(2) 10% Filer: 5% | Non-Filer: 10%
Interest Income Section 148-A 10% Filer: 10% | Non-Filer: 15%
Rent (Property) Section 149 10% Filer: 5% | Non-Filer: 10%
Professional Fees Section 150(2) 10% Filer: 5% | Non-Filer: 10%
Brokerage/Agency Section 151 5% Filer: 2% | Non-Filer: 5%
Insurance Commission Section 152 10% Filer: 5% | Non-Filer: 10%
Dividend Income Section 153 10% Filer: 10% | Non-Filer: 20%
Royalty/Copyright Section 154 15% Filer: 10% | Non-Filer: 15%
Foreign Freight Section 155 2.5% Filer: 2.5% | Non-Filer: 2.5%
Service Charges Section 156 10% Filer: 5% | Non-Filer: 10%
Goods Supply Section 153-A 5% Filer: 2% | Non-Filer: 5%
IT Export Services Section 148 0.25% - 1% PSEB Registered: 0.25%
Advertising/Advertisement Section 221 15% Filer: 10% | Non-Filer: 15%
Bank Charges/Fees Section 231 5% Filer: 2.5% | Non-Filer: 5%
Donations/Charities Section 64 0% Exempted if registered
Utility Payments (SESSI) Section 236 0.5% Filer: 0.25% | Non-Filer: 0.5%
Medical/Healthcare Section 237 5% Filer: 2% | Non-Filer: 5%
Education/Training Section 238 5% Filer: 2% | Non-Filer: 5%
Telecommunications Payments Section 148 Varies Consult FBR guidelines
Note: Withholding tax rates shown are standard FBR rates for FY 2025-26. Actual rates may vary based on specific circumstances, bilateral treaties, and FBR notifications. Always verify current rates with the latest FBR official gazette before processing payments.

FBR Tax Slabs Reference (FY 2025-26)

Comprehensive tax slabs for all income categories as per Finance Act 2025

Salaried Income Tax Slabs

Income Range (Rs.) Tax Rate Annual Tax (at slab limit)
Up to 600,000 0% Rs. 0
600,001 - 1,200,000 1% Rs. 6,000
1,200,001 - 2,200,000 11% Rs. 116,000
2,200,001 - 3,200,000 23% Redis. 346,000
3,200,001 - 4,100,000 30% Rs. 616,000
Above 4,100,000 35% Plus 35% on amount above 4.1M

Non-Salaried Income Tax Slabs

Income Range (Rs.) Tax Rate Annual Tax (at slab limit)
Up to 600,000 0% Rs. 0
600,001 - 1,200,000 15% Rs. 90,000
1,200,001 - 1,600,000 20% Rs. 170,000
1,600,001 - 3,200,000 30% Rs. 650,000
3,200,001 - 5,600,000 40% Rs. 1,610,000
Above 5,600,000 45% Plus 45% on amount above 5.6M

Corporate Tax Rates

Company Type Base Tax Rate Super Tax Rate (if applicable) Total Rate
Standard Company 29% 4% Up to 33%
Public Company 29% Exempted 29%
Banking Company 39% 10% Up to 49%
Small Company (Turnover <5M) 20% None 20%
SME (Turnover <250M) 7.5% None 7.5%
SME (Turnover 250M-500M) 15% None 15%

Minimum Tax Rates

Category Minimum Tax Rate Applies When
Individual (Section 113) 0.5% Annual turnover > 5M, tax < 0.5% of turnover
Company (Section 113A) 1% Turnover > 50M, tax < 1% of turnover
Banking Company (Section 113B) 1.5% On assets, when tax < 1.5% of assets
Large Scale Manufacturers (Section 113C) 0.9% Turnover > 50M, manufacturing engaged

Surcharge Rates

Taxpayer Category Surcharge Rate Applies When
Salaried Individual 9% Annual income exceeds Rs. 10 million
Non-Salaried Individual 10% Annual income exceeds Rs. 10 million
Corporate 4% to 10% Varies by company type and profit level
Disclaimer: All tax slabs shown are based on Finance Act 2025 for FY 2025-26. Tax laws are subject to change with new government notifications and budget amendments. Always verify current rates with FBR official publications before making tax calculations. This reference is for informational purposes only.

Need Help Filing Your Tax Return?

Our tax experts can guide you through the filing process, help you maximize deductions, and ensure FBR compliance. Schedule a consultation with our tax advisors today.

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Important Legal Disclaimer: This Pakistan Tax Calculator is provided for educational and informational purposes only. It is not a substitute for professional tax advice from a qualified tax professional, chartered accountant, or tax attorney. Tax calculations depend on individual circumstances, eligibility for exemptions, deductions, and various other factors that may not be fully captured by this calculator. The results provided should be treated as estimates only. Users are strongly advised to consult with a professional tax advisor or the Federal Board of Revenue (FBR) for accurate tax calculations and filing requirements. LexForm assumes no responsibility for the accuracy of these calculations or any losses incurred due to reliance on this calculator.