Calculate Income Tax, Salary Tax, GST, Withholding Tax, Property Tax, and Capital Gains Tax for FY 2025-26. Trusted by individuals, salaried employees, freelancers, and businesses across Lahore, Karachi, Islamabad, Rawalpindi, Faisalabad, Multan, Peshawar, Quetta, and all cities of Pakistan.
Calculate your annual income tax liability in Pakistan for FY 2025-26. Applicable for salaried individuals, business owners, freelancers, and self-employed persons across Pakistan — Lahore, Karachi, Islamabad, Rawalpindi, Faisalabad, Peshawar, Multan, Quetta, Sialkot, Gujranwala, and more.
Pakistan FY 2025-26 — FBR Tax Rates
Drag slider to estimate tax
Calculate the exact monthly and annual income tax deducted from your salary in Pakistan. Includes basic salary, allowances, bonuses, and medical allowance for employees in Lahore, Karachi, Islamabad, Rawalpindi, Faisalabad, Peshawar, Multan, Sialkot, and across Pakistan.
FY 2025-26 • Salaried Employees
Salaried Individuals — FBR Rates
| Annual Income (PKR) | Tax on Excess |
|---|---|
| Up to 600,000 | 0% |
| 600,001 – 1,200,000 | 5% of excess over 600,000 |
| 1,200,001 – 2,200,000 | 30,000 + 15% of excess over 1,200,000 |
| 2,200,001 – 3,200,000 | 180,000 + 25% of excess over 2,200,000 |
| 3,200,001 – 4,100,000 | 430,000 + 30% of excess over 3,200,000 |
| Above 4,100,000 | 700,000 + 35% of excess over 4,100,000 |
Note: These are the FBR-notified income tax slabs for salaried individuals for Financial Year 2025-26 (Tax Year 2026). Applicable for employees receiving salary from a registered employer in Pakistan including Lahore, Karachi, Islamabad, Rawalpindi, Faisalabad, Multan, Hyderabad, Peshawar, Quetta, Sialkot, Gujranwala, Bahawalpur, Sargodha, Sukkur, and all other cities.
Calculate General Sales Tax (GST) in Pakistan — add GST to a price or extract GST from a GST-inclusive amount. Standard GST rate is 18% on taxable supplies. Reduced rates apply for certain goods and services. Applicable for businesses registered with FBR in Lahore, Karachi, Islamabad, and across Pakistan.
Standard 18% | Reduced Rates Included
Federal and Provincial GST Rates
| Category | GST Rate |
|---|---|
| General Goods & Services | 18% |
| Petroleum Products | 13% |
| Restaurants & Eateries | 10% (Punjab/Sindh) |
| IT & Software Services | 8% |
| Selected Agricultural Inputs | 5% |
| Luxury Goods | 25% |
| Essential Food Items | 0% (Zero-Rated) |
| Exports | 0% (Zero-Rated) |
| Healthcare Services | Exempt |
| Educational Services | Exempt |
Provincial Sales Tax on Services applies at varying rates in Punjab (PST), Sindh (SST), KPK, and Balochistan. Generally 13–16% on services. Businesses must register with FBR and respective provincial authority if turnover exceeds PKR 10 million.
Calculate withholding tax on bank transactions, cash withdrawals, property purchases, imports, contracts, and dividends. Different rates apply for filers and non-filers under Section 153, 150, 231A, 236P and other sections of the Income Tax Ordinance 2001.
Multiple transaction types — FY 2025-26
Common transactions — FY 2025-26
| Transaction Type | Filer | Non-Filer |
|---|---|---|
| Bank Cash Withdrawal (>50k) | 0.3% | 0.6% |
| Payment on Contract | 7% | 14% |
| Dividend | 15% | 30% |
| Profit on Debt (Bank) | 15% | 30% |
| Imports (General) | 5.5% | 8% |
| Rent of Property | 15% | 30% |
| Professional Services | 10% | 17% |
| Royalties | 15% | 30% |
| Brokerage / Commission | 12% | 12% |
Calculate Capital Value Tax (CVT), Stamp Duty, and tax on purchase/sale of immovable property in Pakistan. Also includes Federal Excise Duty on property transactions. Applicable for Lahore, Karachi, Islamabad, Rawalpindi, Faisalabad, Multan, DHA, Bahria Town, and all property markets in Pakistan.
Purchase, Sale & Capital Value Tax — FY 2025-26
Advance Tax on Property Transactions
| Tax / Duty | Filer Rate | Non-Filer Rate |
|---|---|---|
| Advance Tax on Purchase (Sec 236K) | 3% | 6% |
| Advance Tax on Sale (Sec 236C) | 3% | 6% |
| Capital Value Tax (CVT) | 1% | 2% |
| Stamp Duty (Punjab) | 3% | 3% |
| Stamp Duty (Sindh) | 2% | 2% |
| Stamp Duty (ICT/Rwp) | 3% | 3% |
| Registration Fee | 1% | 1% |
| FED on Property (> 5 Cr) | 3% | 7% |
Calculate Capital Gains Tax (CGT) on sale of shares, securities, mutual funds, property, and other assets in Pakistan. CGT rates depend on the holding period and type of asset. Updated for FY 2025-26.
Shares, Property, Mutual Funds — FY 2025-26
By Asset Type & Holding Period
| Asset | Holding Period | CGT Rate |
|---|---|---|
| Listed Shares | < 1 year | 15% |
| Listed Shares | 1–2 years | 12.5% |
| Listed Shares | 2–3 years | 10% |
| Listed Shares | 3–4 years | 7.5% |
| Listed Shares | > 4 years | 0% |
| Unlisted Shares | Any | 10% |
| Immovable Property | < 3 years | 15% |
| Immovable Property | > 3 years | 0% |
| Mutual Funds | Any | 12.5% |
Calculate Advance Tax under Section 147 and Super Tax under Section 4C of the Income Tax Ordinance. Super Tax applies at varying rates on individuals and companies earning above PKR 150 million. Updated for Finance Act 2025.
Individuals & Companies — FY 2025-26
Quarterly Advance Tax Payments — FY 2025-26
Official FBR income tax slabs for FY 2025-26 (Tax Year 2026) — for salaried individuals, non-salaried individuals, companies, AOPs, and non-resident Pakistanis.
| Annual Income (PKR) | Tax Rate | Fixed Tax + Rate on Excess |
|---|---|---|
| Up to 600,000 | 0% | Nil |
| 600,001 – 1,200,000 | 5% | 0 + 5% on excess over 600,000 |
| 1,200,001 – 2,200,000 | 15% | 30,000 + 15% on excess over 1,200,000 |
| 2,200,001 – 3,200,000 | 25% | 180,000 + 25% on excess over 2,200,000 |
| 3,200,001 – 4,100,000 | 30% | 430,000 + 30% on excess over 3,200,000 |
| Above 4,100,000 | 35% | 700,000 + 35% on excess over 4,100,000 |
| Annual Income (PKR) | Tax Rate |
|---|---|
| Up to 600,000 | 0% |
| 600,001 – 1,200,000 | 15% |
| 1,200,001 – 2,400,000 | 20% |
| 2,400,001 – 3,600,000 | 25% |
| 3,600,001 – 6,000,000 | 30% |
| Above 6,000,000 | 35% |
| Company Type | Tax Rate |
|---|---|
| Public Company (Listed) | 29% |
| Private Company | 29% |
| Banking Company | 45% |
| Small Company (turnover < 100M) | 20% |
| Non-Profit Organization | 29% |
| Modaraba | 25% |
| New Manufacturing (first 5 yrs) | 20% |
| Income (PKR) | Super Tax Rate |
|---|---|
| Up to 150,000,000 | Nil |
| 150M – 200M | 1% |
| 200M – 250M | 2% |
| 250M – 300M | 3% |
| 300M – 350M | 4% |
| Above 350M | 10% |
Our tax calculators are applicable for salaried employees, business owners, freelancers, and investors in every city and province of Pakistan — from major metropolitan areas to smaller cities.
Calculate exact monthly tax deduction from salary. Works for government employees, private sector workers, and corporate employees in all cities of Pakistan including those in DHA, Gulberg, Clifton, F-7, and other areas.
Estimate income tax for sole proprietors, partnerships, and SMEs. Also calculate GST liability for businesses registered with FBR. Covers retailers, wholesalers, manufacturers, and service providers.
Pakistan's IT export income enjoys special tax treatment. Calculate your tax liability as a freelancer, software developer, designer, digital marketer, or remote worker registered on PSEB / Freelancer Portal.
Calculate taxes on buying, selling, or renting property in Lahore, Karachi, Islamabad, DHA, Bahria Town, and other real estate markets. Includes stamp duty, CVT, advance tax, and capital gains tax.
Calculate Capital Gains Tax on PSX (Pakistan Stock Exchange) trades, mutual fund redemptions, and government securities. CGT rates depend on holding period and asset class.
Calculate tax on Pakistan-source income for overseas Pakistanis and NRPs. Remittances through official banking channels may have favorable tax treatment. Check your filer status on FBR's ATL.
Answers to common questions about income tax, GST, filer status, and tax filing in Pakistan.
Federal Board of Revenue — official source for tax rates, ATL, return filing, tax certificates, NTN registration, and all FBR services. Visit fbr.gov.pk for authoritative information.
File your income tax return, wealth statement, and business returns online through FBR's Iris portal at iris.fbr.gov.pk. Available 24/7 for registered taxpayers with valid NTN/CNIC.
Check your filer status on FBR's Active Taxpayer List (ATL). Send SMS "ATL space CNIC" to 9966 or visit atl.fbr.gov.pk. Non-filers pay double withholding tax rates.
Register your company with Securities and Exchange Commission of Pakistan (SECP) at eservices.secp.gov.pk. Company registration is required before corporate tax registration with FBR.
Pakistan Software Export Board (PSEB) registration for IT exporters and freelancers. PSEB registration helps access reduced tax rates on IT export income and government support schemes.
PRA (Punjab Revenue Authority), SRB (Sindh Revenue Board), KRA (KPK Revenue Authority), and BRA (Balochistan Revenue Authority) handle provincial sales tax on services registration and filing.
This Pakistan Tax Calculator is provided for general information and estimation purposes only. While we strive to keep all tax rates and slabs updated in line with the Finance Act 2025 and FBR notifications for Financial Year 2025-26, we do not guarantee the accuracy, completeness, or timeliness of the information. Tax laws in Pakistan change frequently and individual circumstances vary. Do not rely solely on these calculations for actual tax filing. Please consult a qualified Chartered Accountant (CA), tax advisor, or visit FBR's official portal at fbr.gov.pk for accurate and authoritative guidance. PakistanTaxCalculator.online is not affiliated with the Federal Board of Revenue (FBR) or any government body.