FiscalFix Associates
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Instantly estimate your salary income tax and take-home pay, or calculate Section 153 withholding tax on goods and services, using FBR rates for Tax Year 2026-27.
| Slab Applied | Rate | Tax |
|---|---|---|
| Total Annual Tax | - |
FiscalFix Associates handles income tax return filing, NTN registration, and FBR compliance for individuals and businesses across Pakistan.
Book a Free ConsultationFiscalFix Associates handles withholding tax compliance, monthly statements, and FBR deposits for businesses across Pakistan.
Book a Free ConsultationTax Year 2026-27. Applies to employment/salary income where salary is more than 75% of taxable income.
| Annual Taxable Income (PKR) | Rate |
|---|---|
| Up to 600,000 | 0% |
| 600,001 – 1,200,000 | 1% of amount exceeding 600,000 |
| 1,200,001 – 2,200,000 | Rs. 6,000 + 11% of excess over 1,200,000 |
| 2,200,001 – 3,200,000 | Rs. 116,000 + 20% of excess over 2,200,000 |
| 3,200,001 – 4,100,000 | Rs. 316,000 + 25% of excess over 3,200,000 |
| 4,100,001 – 5,600,000 | Rs. 541,000 + 29% of excess over 4,100,000 |
| 5,600,001 – 7,000,000 | Rs. 976,000 + 32% of excess over 5,600,000 |
| Above 7,000,000 | Rs. 1,424,000 + 35% of excess over 7,000,000 |
Tax Year 2026-27. Individuals and AOPs share the same slab structure. It applies to sole proprietors, freelancers, business and professional income, and Associations of Persons. A 10% surcharge applies on tax payable where annual taxable income exceeds Rs. 10,000,000. A professional AOP barred by law from incorporating (e.g. certain partnership firms) can face tax up to 40% under specific provisions, so confirm treatment for your firm type.
| Annual Taxable Income (PKR) | Rate |
|---|---|
| Up to 600,000 | 0% |
| 600,001 – 1,200,000 | 15% of amount exceeding 600,000 |
| 1,200,001 – 1,600,000 | Rs. 90,000 + 20% of excess over 1,200,000 |
| 1,600,001 – 3,200,000 | Rs. 170,000 + 30% of excess over 1,600,000 |
| 3,200,001 – 5,600,000 | Rs. 650,000 + 40% of excess over 3,200,000 |
| Above 5,600,000 | Rs. 1,610,000 + 45% of excess over 5,600,000 |
Tax Year 2026-27 (Finance Act 2026), sourced from the First Schedule to the Income Tax Ordinance, 2001. Non-filer rates reflect the 100% increase applied to persons not on the Active Taxpayers List, except where a flat rate is noted. Treatment (minimum, adjustable, or final) determines whether the deduction can be reclaimed against actual liability, so confirm this for each category.
| Category | Filer | Non-Filer | Treatment |
|---|---|---|---|
| Rice, cottonseed oil or edible oil | 1.5% | 3% | Minimum |
| Distributor of pharmaceutical products | 1% | 2% | Minimum |
| Distributor of cigarettes | 2.5% | 5% | Minimum |
| FMCG/fertilizer/electronics/sugar/cement/steel/edible oil, Tier-1 retailer integrated with FBR | 0.25% flat | Minimum | |
| Gold, silver and articles thereof | 1% | 2% | Adjustable |
| General goods, recipient is a Company | 5% | 10% | Minimum (adj. for manufacturer/listed co.) |
| General goods, toll manufacturing, recipient is a Company | 9% | 18% | Minimum (adj. for manufacturer/listed co.) |
| General goods, recipient is Individual/AOP | 5.5% | 11% | Minimum |
| General goods, toll manufacturing, recipient is Individual/AOP | 11% | 22% | Minimum |
| Category | Filer | Non-Filer | Treatment |
|---|---|---|---|
| Transport, freight, courier, manpower outsourcing, hotel, security guard, software development, engineering (incl. architectural), warehousing, car rental, building maintenance & similar listed services | 7% | 14% | Minimum |
| IT & IT-enabled services (ITeS) | 4% | 8% | Minimum |
| Oil tanker contractor services | 2% | 4% | Minimum |
| Independent professional services: doctor, lawyer, architect, accountant, software engineer/developer (individual only) | 15% | 30% | Minimum (individual) / N/A for AOP |
| Electronic & print media advertisement services | 1.5% | 3% | Minimum |
| Payment by exporter/export house for certain services rendered | 1% | 2% | Minimum |
| Payments to National Logistics Corporation (NLC) | 3% flat | Reduced rate | |
| Other services not listed elsewhere, for Company or Individual/AOP | 14% | 28% | Minimum |
| Category | Filer | Non-Filer | Treatment |
|---|---|---|---|
| Recipient is a Company | 7.5% | 15% | Minimum / adjustable for listed co., subject to conditions |
| Recipient is Individual/AOP | 8% | 16% | Minimum |
| Sports person | 15% | 30% | Minimum |
| Category | Filer | Non-Filer | Treatment |
|---|---|---|---|
| Payment via digital means or banking channel | 1% | 2% | Adjustable/Final, subject to conditions |
| Cash on delivery | 2% | 4% | Adjustable/Final, subject to conditions |