Pakistan salary & withholding tax calculator.
Estimate your salary income tax and take-home pay, or calculate Section 153 withholding tax on goods, services and contracts, using FBR rates for Tax Year 2026-27.
Salary tax calculator
| Slab applied | Rate | Tax |
|---|---|---|
| Total annual tax | - |
Based on FBR salaried-individual slabs for Tax Year 2026-27. This is an estimate for general guidance only. Actual liability depends on your full income sources, deductions, and FBR notifications. Consult FiscalFix Associates for a precise assessment.
Want a precise tax filing, not just an estimate?
FiscalFix Associates handles income tax return filing, NTN registration and FBR compliance for individuals and businesses across Pakistan.
Withholding tax calculator (Section 153)
Only "prescribed persons" under Section 153 are required to withhold. Certain individuals are excluded unless they meet specified turnover or registration conditions.
Non-ATL recipients are subject to a 100% increased withholding rate under the First Schedule (except specified Tenth Schedule exclusions).
Pre-filled as an indicative rate from the selections above. Always confirm the current rate against the FBR Withholding Tax Rate Card and the active SRO before deducting.
Indicative calculation only. Section 153 rates vary by category, minimum/final tax treatment, and periodic FBR notifications, so confirm the applicable rate and treatment with FiscalFix Associates before deducting or depositing tax.
Not sure which rate applies to your transaction?
FiscalFix Associates handles withholding tax compliance, quarterly statements and FBR deposits for businesses across Pakistan.
Tax rate cards, Tax Year 2026-27
Salaried Individuals: Income Tax Slabs
Tax 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 |
Non-Salaried Individuals & AOPs: Income Tax Slabs
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 |
Section 153 Withholding Tax Card (Goods, Services & Contracts)
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.
153(1)(a): Sale of Goods
| 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 |
153(1)(b): Rendering of Services
| 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 |
153(1)(c): Execution of a Contract
| 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 |
153(2A): E-commerce
| 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 |
These rate cards are for general reference only and do not constitute tax advice. Rates, thresholds, and surcharges are set by the Income Tax Ordinance, 2001 as amended by the Finance Act and subsequent FBR notifications, and can change. Consult FiscalFix Associates to confirm the rate applicable to your specific facts before filing or deducting tax.
About this calculator.
Is this Pakistan tax calculator accurate?
It applies the FBR salaried-individual slabs and Section 153 withholding rates for Tax Year 2026-27 (Finance Act 2026). Results are estimates for guidance: your actual liability depends on all your income, deductions, credits and the latest FBR notifications.
What is the difference between a filer and a non-filer?
A filer is a person on the FBR Active Taxpayers List (ATL). Non-filers generally pay withholding tax at double the filer rate on many transactions, including most Section 153 payments.
What does Section 153 withholding tax cover?
Section 153 of the Income Tax Ordinance, 2001 requires prescribed persons to deduct tax when paying for goods (153(1)(a)), services (153(1)(b)) and contracts (153(1)(c)), with separate rates for e-commerce under 153(2A).