Super Tax Calculator (Section 4C)
What is Super Tax (Section 4C) in Pakistan?
Super Tax was introduced under Section 4C of the Income Tax Ordinance, 2001, in the Finance Act 2022. It is a tax levied on high-earning individuals, companies, and Associations of Persons (AOPs) whose annual income exceeds specific statutory thresholds. Super tax is computed on the total income, including final tax regime (FTR) income, profit on debt, dividend income, and capital gains.
Key Changes in Budget FY 2026-27
Under the Federal Budget for FY 2026-27, the FBR rationalized the Super Tax structure to provide relief to businesses and encourage investment:
- Increased Threshold: Super Tax has been abolished for incomes up to PKR 500 million (the intermediate slabs of 1% to 4% have been removed).
- Reduced Top Rate: For incomes exceeding PKR 500 million, the standard rate has been reduced from 10% to 8%.
- Exemptions & Exclusions: High-tax sectors like banking, exploration & production (E&P), and fertilizers continue to face the higher rates as defined in the First Schedule.
Super Tax Slabs comparison
| Taxable Income Threshold (PKR) | FY 2025-26 Rate | FY 2026-27 Rate (Standard) |
|---|---|---|
| Up to 150 Million | 0% | 0% |
| 150 Million to 200 Million | 1% | 0% (Abolished) |
| 200 Million to 250 Million | 2% | 0% (Abolished) |
| 250 Million to 300 Million | 3% | 0% (Abolished) |
| 300 Million to 500 Million | 4% | 0% (Abolished) |
| Above 500 Million | 10% | 8% |
How to Use This Calculator
- Select the Tax Year (e.g. FY 2026-27 or FY 2025-26).
- Enter your total taxable income in PKR.
- Click calculate or watch real-time results update.
- View your total Super Tax payable and effective tax rate instantly.
Frequently Asked Questions
Super Tax is applied as a flat percentage on the total taxable income once you fall into a specific slab. For example, in FY 2025-26, if your taxable income is PKR 260 million, a 3% flat rate is applied to the entire amount, resulting in PKR 7.8 million Super Tax.