Pakistan Income Tax Calculator 2025-26 — FBR Salaried & Business Slabs
Calculate Pakistan FBR income tax for 2025-26. Salaried and business income slabs (0%–35%), 10% surcharge above Rs 10 million, net take-home in Pakistani rupees.
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Annual taxable income in Pakistani Rupees Examples:
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Income Tax (before surcharge)
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10% Surcharge (if > Rs 10M)
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Effective Tax Rate
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Net Annual Income
Slab-by-Slab Tax Calculation
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Complete Tax Summary
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Pakistan FBR Income Tax Slabs 2025-26
Pakistan's Federal Board of Revenue (FBR) administers income tax under the Income Tax Ordinance 2001. Tax year 2025-26 runs July 1, 2025 – June 30, 2026.
Salaried Individual Slabs
Rs 0 – Rs 600,000: 0%
Rs 600,001 – Rs 1,200,000: 1%
Rs 1,200,001 – Rs 2,200,000: 11% (+ Rs 6,000 fixed)
Rs 2,200,001 – Rs 3,200,000: 23% (+ Rs 116,000)
Rs 3,200,001 – Rs 4,100,000: 30% (+ Rs 346,000)
Above Rs 4,100,000: 35% (+ Rs 616,000)
Surcharge: 10% if income > Rs 10,000,000
Rs 600,001 – Rs 1,200,000: 1%
Rs 1,200,001 – Rs 2,200,000: 11% (+ Rs 6,000 fixed)
Rs 2,200,001 – Rs 3,200,000: 23% (+ Rs 116,000)
Rs 3,200,001 – Rs 4,100,000: 30% (+ Rs 346,000)
Above Rs 4,100,000: 35% (+ Rs 616,000)
Surcharge: 10% if income > Rs 10,000,000
Example: Rs 2,400,000 Salaried Income
Annual salary: Rs 2,400,000
Slab Rs 0–600K: Rs 0
Slab Rs 600K–1.2M: Rs 600,000 × 1% = Rs 6,000
Slab Rs 1.2M–2.2M: Rs 1,000,000 × 11% = Rs 110,000 (+ Rs 6,000 = Rs 116,000)
Slab Rs 2.2M–2.4M: Rs 200,000 × 23% = Rs 46,000 (+ Rs 116,000 = Rs 162,000)
Total tax: Rs 162,000 | Effective rate: 6.75%
Slab Rs 0–600K: Rs 0
Slab Rs 600K–1.2M: Rs 600,000 × 1% = Rs 6,000
Slab Rs 1.2M–2.2M: Rs 1,000,000 × 11% = Rs 110,000 (+ Rs 6,000 = Rs 116,000)
Slab Rs 2.2M–2.4M: Rs 200,000 × 23% = Rs 46,000 (+ Rs 116,000 = Rs 162,000)
Total tax: Rs 162,000 | Effective rate: 6.75%
Extended
Salaried vs Business Comparison + Surcharge Analysis
Compare salaried vs business tax treatment and see surcharge breakeven
Salaried vs Business Income Comparison
Same gross income, two different tax treatments. Current income: Rs 0
| Scenario | Tax Rate Type | Income Tax | Surcharge | Total Tax | Effective Rate |
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Salaried Tax at Key Income Levels
| Annual Income | Income Tax | Surcharge | Total Tax | Effective Rate | Monthly Net |
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Frequently Asked Questions
What are Pakistan FBR salaried income tax slabs for 2025-26?
For salaried individuals in Pakistan tax year 2025-26: 0% on income up to Rs 600,000; 1% on Rs 600,001–Rs 1,200,000; 11% on Rs 1,200,001–Rs 2,200,000 (plus Rs 6,000); 23% on Rs 2,200,001–Rs 3,200,000 (plus Rs 116,000); 30% on Rs 3,200,001–Rs 4,100,000 (plus Rs 346,000); and 35% on income above Rs 4,100,000 (plus Rs 616,000). These are the progressive slabs under the Finance Act applicable to the tax year ending June 30, 2026.
What is the 10% surcharge on high-income earners in Pakistan?
If your taxable income exceeds Rs 10,000,000 (10 million), an additional 10% surcharge is applied on the total income tax liability. For example, if your computed income tax is Rs 1,500,000, the surcharge would add Rs 150,000, bringing your total to Rs 1,650,000. This surcharge was introduced to increase revenue from high-income individuals. It applies to both salaried and business income.
How do business income slabs differ from salaried slabs in Pakistan?
Business individuals (non-salaried) have a slightly different slab structure in Pakistan for 2025-26: 0% up to Rs 600,000; 15% on Rs 600,001–Rs 1,200,000; 20% on Rs 1,200,001–Rs 2,400,000; 30% on Rs 2,400,001–Rs 3,000,000; 40% on Rs 3,000,001–Rs 4,000,000; 45% on Rs 4,000,001–Rs 6,000,000; and 45% above Rs 6,000,000. Business owners often benefit from deductible business expenses that reduce their taxable income significantly.
What tax credits are available in Pakistan?
Several tax credits are available in Pakistan: (1) Investment in pension funds — up to 20% of income, credit at average tax rate; (2) Charitable donations to approved NPOs — credit for up to 30% of income donated; (3) Health insurance premium credit — available under certain conditions; (4) Education expense credit — tuition fees for children enrolled in Pakistani institutions; (5) Donations to government funds and hospitals — 100% credit in some cases. Credits directly reduce tax owed, not just taxable income.
What is Pakistan FBR tax year and filing deadline?
The Pakistan tax year runs from July 1 to June 30. Tax year 2025-26 covers July 1, 2025 – June 30, 2026. For salaried individuals, the filing deadline for the annual return is September 30 after the tax year end (i.e., September 30, 2026 for TY 2025-26). Salaried employees have tax withheld by employers monthly under the withholding tax regime. Self-employed individuals must file and pay quarterly advance tax. FBR IRIS portal is used for online filing.