🇵🇰 Pakistan Tax Calculator 2026-27
🇵🇰 Pakistan Tax Calculator 2026-27
FBR Income Tax Slabs, Withholding Tax & Sales Tax Rates
Salary Tax Slabs 2026-27 (Tax Year 2027)
Note: Finance Act 2026 ne 4 middle slabs mein rates kam kiye hain aur 9% surcharge khatam kar diya hai. [757][758][763]
| Annual Income (PKR) | Tax Rate | Fixed Tax (PKR) | Example: Rs 300,000/month |
|---|---|---|---|
| Up to 600,000 | 0% | 0 | Rs 0 |
| 600,001 – 1,200,000 | 1% of excess over 600,000 | 0 | Rs 500/month |
| 1,200,001 – 2,200,000 | 11% of excess over 1,200,000 | 6,000 | Rs 6,000/month |
| 2,200,001 – 3,200,000 | 20% of excess over 2,200,000 | 116,000 | Rs 13,000/month |
| 3,200,001 – 4,100,000 | 25% of excess over 3,200,000 | 316,000 | Rs 23,000/month |
| 4,100,001 – 5,600,000 | 29% of excess over 4,100,000 | 541,000 | Rs 34,667/month |
| 5,600,001 – 7,000,000 | 32% of excess over 5,600,000 | 976,000 | Rs 62,000/month |
| Above 7,000,000 | 35% of excess over 7,000,000 | 1,424,000 | Rs 92,000/month |
Salary Tax Examples
| Monthly Salary | Annual Income | Annual Tax | Monthly Tax | Effective Rate |
|---|---|---|---|---|
| Rs 50,000 | Rs 600,000 | Rs 0 | Rs 0 | 0.00% |
| Rs 100,000 | Rs 1,200,000 | Rs 6,000 | Rs 500 | 0.50% |
| Rs 150,000 | Rs 1,800,000 | Rs 72,000 | Rs 6,000 | 4.00% |
| Rs 200,000 | Rs 2,400,000 | Rs 156,000 | Rs 13,000 | 6.50% |
| Rs 250,000 | Rs 3,000,000 | Rs 276,000 | Rs 23,000 | 9.20% |
| Rs 300,000 | Rs 3,600,000 | Rs 416,000 | Rs 34,667 | 11.56% |
| Rs 400,000 | Rs 4,800,000 | Rs 744,000 | Rs 62,000 | 15.50% |
| Rs 500,000 | Rs 6,000,000 | Rs 1,104,000 | Rs 92,000 | 18.40% |
| Rs 750,000 | Rs 9,000,000 | Rs 2,124,000 | Rs 177,000 | 23.60% |
| Rs 1,000,000 | Rs 12,000,000 | Rs 3,174,000 | Rs 264,500 | 26.45% |
Business Tax Slabs 2026-27 (Individual/AOP)
Note: Non-salaried individuals aur business owners ke liye alag tax slabs hain. Pehle 600,000 tak tax-free. [759][760][769]
| Annual Income (PKR) | Tax Rate | Fixed Tax (PKR) | Example: Rs 500,000 profit |
|---|---|---|---|
| Up to 600,000 | 0% | 0 | Rs 0 |
| 600,001 – 1,200,000 | 1% of excess over 600,000 | 0 | Rs 500 |
| 1,200,001 – 2,200,000 | 11% of excess over 1,200,000 | 6,000 | Rs 6,000 |
| 2,200,001 – 3,200,000 | 20% of excess over 2,200,000 | 116,000 | Rs 13,000 |
| 3,200,001 – 4,100,000 | 25% of excess over 3,200,000 | 316,000 | Rs 23,000 |
| 4,100,001 – 5,600,000 | 29% of excess over 4,100,000 | 541,000 | Rs 34,667 |
| 5,600,001 – 7,000,000 | 32% of excess over 5,600,000 | 976,000 | Rs 62,000 |
| Above 7,000,000 | 35% of excess over 7,000,000 | 1,424,000 | Rs 92,000 |
Business Tax Calculation Formula
Tax = Fixed Tax + (Income – Slab Minimum) × Rate
Example: Rs 3,000,000 annual profit
Tax = 116,000 + (3,000,000 – 2,200,000) × 20% = 116,000 + 160,000 = Rs 276,000
Withholding Tax Rates 2026-27 (FBR)
Note: Filer (ATL) aur Non-Filer ke rates alag hain. Non-filers ko double tax dena parta hai. [764][766][768]
| Category | Filer Rate (%) | Non-Filer Rate (%) | Section |
|---|---|---|---|
| Sale of Goods (Company) | 5.0% | 10.0% | 153(1)(a) |
| Sale of Goods (Other) | 5.5% | 11.0% | 153(1)(b) |
| Specified Services | 7.0% | 14.0% | 152 |
| IT / IT-Enabled Services | 4.0% | 8.0% | 152 |
| Independent Professionals | 15.0% | 30.0% | 152 |
| Other Services (Residual) | 14.0% | 28.0% | 152 |
| Cash Withdrawal > 50K | 0.6% | 1.2% | 231A |
| Cash Withdrawal > 500K | 1.0% | 2.0% | 231A |
| Property Sale | 3.0% | 6.0% | 236C |
| Property Purchase | 3.0% | 6.0% | 236C |
| Vehicle Purchase > 100K | 2.5% | 5.0% | 236K |
| Electricity Bill > 200K | 10.0% | 20.0% | 236 |
| Electricity Bill > 500K | 15.0% | 30.0% | 236 |
| Mobile Load > 1000 | 15.0% | 30.0% | 236 |
| Internet Services | 10.0% | 20.0% | 236 |
Important: Finance Act 2026 mein unspecified services aur sports persons ke liye 15% flat withholding tax lagaya gaya hai. [755]
Sales Tax Rates Pakistan 2026
Note: Federal sales tax goods par 18% hai. Provincial sales tax services par alag alag provinces mein different hai. [765]
| Category | Rate (%) | Authority | Notes |
|---|---|---|---|
| Federal Sales Tax (Goods) | 18.0% | FBR | Standard rate on most goods |
| Punjab Services | 16.0% | PRA | Provincial sales tax on services |
| Sindh Services | 13-15% | SRB | Varies by service category |
| KP Services | 15.0% | KPRA | Provincial sales tax on services |
| Balochistan Services | 15.0% | BRA | Provincial sales tax on services |
| Islamabad Services | 16.0% | FBR | Federal capital territory |
| Reduced Rate Goods | 5.0% | FBR | Essential items, medicines |
| Zero-Rated Goods | 0.0% | FBR | Exports, basic food items |
Provincial Sales Tax Authorities
- PRA: Punjab Revenue Authority (Punjab customers)
- SRB: Sindh Revenue Board (Sindh customers)
- KPRA: Khyber Pakhtunkhwa Revenue Authority (KP customers)
- BRA: Balochistan Revenue Authority (Balochistan customers)
- FBR: Federal Board of Revenue (Islamabad & federal matters)
Sources: Finance Act 2026, FBR Circular No 01 of 2025-26, Pakistan Tax Slabs 2026-27, FBR Withholding Tax Card 2026-27, Pakistan Sales Tax Guide 2026. [755][757][759][764][765]