Pakistan Tax Calculators
Practical tax calculators for Pakistan, with clear estimates for personal and business decisions.
Income Tax (Salary, Business, Company)
Pakistan Income Tax Calculator
Salaried individuals, business individuals / AOPs and companies - Tax Years 2026 and 2027.
Salaried individual - income tax
Verified: official source
Use taxable salary (after exempt allowances). Employer WHT under s.149 follows these slabs.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantBusiness income - individual (non-salaried) and AOP
Verified: official source Same slabs for Tax Years 2026 and 2027 (ITO amended to 30 Jun 2026).
Minimum tax (1.25% of turnover) is applied only for turnover of Rs 100 million or more. Lower special minimum-tax rates for certain sectors are not modelled.
| Taxable income (PKR) | Tax |
|---|---|
| Up to 600,000 | Nil |
| 600,001 - 1,200,000 | 15% of amount over 600,000 |
| 1,200,001 - 1,600,000 | 90,000 + 20% over 1,200,000 |
| 1,600,001 - 3,200,000 | 170,000 + 30% over 1,600,000 |
| 3,200,001 - 5,600,000 | 650,000 + 40% over 3,200,000 |
| Above 5,600,000 | 1,610,000 + 45% over 5,600,000 |
A 10% surcharge on the tax applies to non-salaried individuals and AOPs with taxable income above Rs 10 million (s.4AB). Super tax, advance-tax credits, withholding-final regimes and losses are not modelled.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantCompany - corporate tax, minimum tax and super tax
Verified: official source
Minimum tax (s.113) at 1.25% of turnover is the "all other cases" rate; lower special rates for some sectors are not modelled. Super tax (s.4C) is charged at the stated rate on the whole income once the threshold is crossed; this calculator uses taxable income as a proxy for the s.4C definition of income. Dividend/capital-gain separate-block taxation, losses and credits are not modelled.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Pakistan Income Tax Calculator
Salaried individuals, business individuals / AOPs and companies - Tax Years 2026 and 2027.
Salaried individual - income tax
Verified: official source
Use taxable salary (after exempt allowances). Employer WHT under s.149 follows these slabs.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantBusiness income - individual (non-salaried) and AOP
Verified: official source Same slabs for Tax Years 2026 and 2027 (ITO amended to 30 Jun 2026).
Minimum tax (1.25% of turnover) is applied only for turnover of Rs 100 million or more. Lower special minimum-tax rates for certain sectors are not modelled.
| Taxable income (PKR) | Tax |
|---|---|
| Up to 600,000 | Nil |
| 600,001 - 1,200,000 | 15% of amount over 600,000 |
| 1,200,001 - 1,600,000 | 90,000 + 20% over 1,200,000 |
| 1,600,001 - 3,200,000 | 170,000 + 30% over 1,600,000 |
| 3,200,001 - 5,600,000 | 650,000 + 40% over 3,200,000 |
| Above 5,600,000 | 1,610,000 + 45% over 5,600,000 |
A 10% surcharge on the tax applies to non-salaried individuals and AOPs with taxable income above Rs 10 million (s.4AB). Super tax, advance-tax credits, withholding-final regimes and losses are not modelled.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantCompany - corporate tax, minimum tax and super tax
Verified: official source
Minimum tax (s.113) at 1.25% of turnover is the "all other cases" rate; lower special rates for some sectors are not modelled. Super tax (s.4C) is charged at the stated rate on the whole income once the threshold is crossed; this calculator uses taxable income as a proxy for the s.4C definition of income. Dividend/capital-gain separate-block taxation, losses and credits are not modelled.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Property Tax and Capital Gains
Pakistan Property Tax Calculator
Advance tax on property purchase and sale, and capital gains tax. Tax years 2026 and 2027.
Advance tax on property purchase (s.236K) and sale (s.236C)
Verified: official source
| Status | Purchase (236K, on FMV) | Sale (236C, on consideration) |
|---|
Advance tax is adjustable against your final tax liability. The old holding-period bands no longer apply to 236K/236C (they only matter for capital gains - see the next tab). Not covered: stamp duty, registration fee and provincial CVT/UIPT (they differ by province and district and were not verified), NICOP/POC and exemption cases.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantCapital gains tax on immovable property (s.37(1A))
Verified: official source Income Tax Ordinance 2001 as amended to 30 Jun 2026, First Schedule Part I Division VIII (same for TY2026 and TY2027).
Documented costs only; confirm with your adviser what qualifies.
Used for the non-filer slab calculation (non-salaried individual table). The 10% surcharge on incomes above Rs 10 million is not included.
Property bought on or after 1 Jul 2024: no holding-period relief; open plots, constructed property and flats are treated alike. Property bought on or before 30 Jun 2024 keeps the old holding-period table (plots 0% after 6 years, constructed property 0% after 4 years, flats 0% after 2 years). Individuals and AOPs only; companies are taxed at the Division II company rate and are not covered. Section 7E (deemed income on property) was omitted by Finance Act 2026.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Pakistan Property Tax Calculator
Advance tax on property purchase and sale, and capital gains tax. Tax years 2026 and 2027.
Advance tax on property purchase (s.236K) and sale (s.236C)
Verified: official source
| Status | Purchase (236K, on FMV) | Sale (236C, on consideration) |
|---|
Advance tax is adjustable against your final tax liability. The old holding-period bands no longer apply to 236K/236C (they only matter for capital gains - see the next tab). Not covered: stamp duty, registration fee and provincial CVT/UIPT (they differ by province and district and were not verified), NICOP/POC and exemption cases.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantCapital gains tax on immovable property (s.37(1A))
Verified: official source Income Tax Ordinance 2001 as amended to 30 Jun 2026, First Schedule Part I Division VIII (same for TY2026 and TY2027).
Documented costs only; confirm with your adviser what qualifies.
Used for the non-filer slab calculation (non-salaried individual table). The 10% surcharge on incomes above Rs 10 million is not included.
Property bought on or after 1 Jul 2024: no holding-period relief; open plots, constructed property and flats are treated alike. Property bought on or before 30 Jun 2024 keeps the old holding-period table (plots 0% after 6 years, constructed property 0% after 4 years, flats 0% after 2 years). Individuals and AOPs only; companies are taxed at the Division II company rate and are not covered. Section 7E (deemed income on property) was omitted by Finance Act 2026.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Sales Tax (Federal and Provincial)
Pakistan Sales Tax Calculator
Federal sales tax on goods, provincial sales tax on services and the sales tax invoice checklist.
Federal sales tax on goods
Verified: official source Sales Tax Act 1990 as amended to 30 Jun 2026: standard rate 18%, further tax 4%.
Reduced, zero-rated and exempt supplies depend on the Sixth, Eighth and other Schedules and SROs, which are not listed here.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantProvincial sales tax on services (FY2026-27)
Each authority taxes services by the place of provision under its own Act; reduced rates exist for some categories and are not all verified. Services provided in more than one province, and withholding agent rules, are not modelled. ICT (Islamabad) is administered by FBR.
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantSales tax invoice - required fields (Pakistan)
Verified: official source Sales Tax Rules 2006, Chapter XIV, Rule 150R(13), and Sales Tax Act s.23 as amended by Finance Act 2026.
Registered persons required to integrate with the FBR system must issue invoices through the integrated software so the unique invoice number and QR code are generated. Some fields are not required for retail supplies to the general public. The sample file below shows the layout only: it is not an FBR-integrated invoice.
Download sample invoice (Excel)Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Pakistan Sales Tax Calculator
Federal sales tax on goods, provincial sales tax on services and the sales tax invoice checklist.
Federal sales tax on goods
Verified: official source Sales Tax Act 1990 as amended to 30 Jun 2026: standard rate 18%, further tax 4%.
Reduced, zero-rated and exempt supplies depend on the Sixth, Eighth and other Schedules and SROs, which are not listed here.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantProvincial sales tax on services (FY2026-27)
Each authority taxes services by the place of provision under its own Act; reduced rates exist for some categories and are not all verified. Services provided in more than one province, and withholding agent rules, are not modelled. ICT (Islamabad) is administered by FBR.
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantSales tax invoice - required fields (Pakistan)
Verified: official source Sales Tax Rules 2006, Chapter XIV, Rule 150R(13), and Sales Tax Act s.23 as amended by Finance Act 2026.
Registered persons required to integrate with the FBR system must issue invoices through the integrated software so the unique invoice number and QR code are generated. Some fields are not required for retail supplies to the general public. The sample file below shows the layout only: it is not an FBR-integrated invoice.
Download sample invoice (Excel)Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Agriculture Income Tax
Pakistan Agricultural Income Tax Calculator
Provincial agricultural income tax - Punjab, Sindh, Khyber Pakhtunkhwa and Balochistan.
Provincial agricultural income tax
Slabs aligned to the federal non-salaried table in all four provinces after the 2025 reform.
Net agricultural income after allowable expenses; the calculation is for the 2025-26 onwards schedule.
| Agricultural income (PKR) | Tax |
|---|---|
| Up to 600,000 | Nil |
| 600,001 - 1,200,000 | 15% of amount over 600,000 |
| 1,200,001 - 1,600,000 | 90,000 + 20% over 1,200,000 |
| 1,600,001 - 3,200,000 | 170,000 + 30% over 1,600,000 |
| 3,200,001 - 5,600,000 | 650,000 + 40% over 3,200,000 |
| Above 5,600,000 | 1,610,000 + 45% over 5,600,000 |
Not calculated: per-acre land tax, water cess, withholding on agricultural produce, and the link to federal s.111 (unexplained income) where provincial agricultural tax has not been paid. Agricultural income is outside federal income tax but is taxed by the provinces.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Pakistan Agricultural Income Tax Calculator
Provincial agricultural income tax - Punjab, Sindh, Khyber Pakhtunkhwa and Balochistan.
Provincial agricultural income tax
Slabs aligned to the federal non-salaried table in all four provinces after the 2025 reform.
Net agricultural income after allowable expenses; the calculation is for the 2025-26 onwards schedule.
| Agricultural income (PKR) | Tax |
|---|---|
| Up to 600,000 | Nil |
| 600,001 - 1,200,000 | 15% of amount over 600,000 |
| 1,200,001 - 1,600,000 | 90,000 + 20% over 1,200,000 |
| 1,600,001 - 3,200,000 | 170,000 + 30% over 1,600,000 |
| 3,200,001 - 5,600,000 | 650,000 + 40% over 3,200,000 |
| Above 5,600,000 | 1,610,000 + 45% over 5,600,000 |
Not calculated: per-acre land tax, water cess, withholding on agricultural produce, and the link to federal s.111 (unexplained income) where provincial agricultural tax has not been paid. Agricultural income is outside federal income tax but is taxed by the provinces.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Advance Tax
Pakistan Advance Tax Calculator (Section 147)
Quarterly advance tax instalments, due dates and default surcharge.
Advance tax instalments (s.147 Income Tax Ordinance 2001)
Verified: official source Formulae and due dates read from the Ordinance as amended to 30 Jun 2026. Individuals: 15 Sep, 15 Dec, 15 Mar, 15 Jun. Companies and AOPs: 25 Sep, 25 Dec, 25 Mar, 15 Jun.
The latest tax year for which a return or assessment exists, normally the previous tax year.
Below Rs 1,000,000 an individual is outside advance tax (s.147(2)).
If a quarter's turnover is left blank, the Ordinance estimate is used: one quarter of 120% of the latest tax year turnover (s.147(4AA)).
Tax already paid or deducted in each quarter and creditable under s.168, D (optional)
| Quarter | Due date | Base (A or A/4) | Tax credited (D / B) | Instalment payable |
|---|
Not modelled. Companies, AOPs and banks that expect a higher or lower liability can file an estimate (s.147(4A), (6)) with different instalments, which the Commissioner may reject; builders and developers are taxed project by project (s.147(5C)); persons whose income is all under the final tax regime, salary withholding (s.149) or similar are outside advance tax. Due dates falling on a holiday and FBR extensions are not adjusted. The amount shown is a floor at zero: a quarter where credit exceeds the formula needs no payment.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantDefault surcharge on late advance tax (s.205(1A))
Verified: official source 12% per annum on advance tax unpaid, from the due date until paid or the return due date, whichever is earlier (see the caveat in the sources list).
Simple estimate: unpaid x 12% x days / 365 (the day-count basis is our assumption). Separate surcharge under s.205(1B) applies when advance tax is not paid or the tax paid is less than 90% of the tax chargeable for the year: 12% per annum on the shortfall from 1 April to the assessment date or 30 June, whichever is earlier - not calculated here. The general s.205(1) surcharge on other unpaid taxes (higher of 12% and KIBOR + 3%) does not apply to advance tax.
Sources
See the source list on the Instalments tab (s.205, Income Tax Ordinance 2001).
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Pakistan Advance Tax Calculator (Section 147)
Quarterly advance tax instalments, due dates and default surcharge.
Advance tax instalments (s.147 Income Tax Ordinance 2001)
Verified: official source Formulae and due dates read from the Ordinance as amended to 30 Jun 2026. Individuals: 15 Sep, 15 Dec, 15 Mar, 15 Jun. Companies and AOPs: 25 Sep, 25 Dec, 25 Mar, 15 Jun.
The latest tax year for which a return or assessment exists, normally the previous tax year.
Below Rs 1,000,000 an individual is outside advance tax (s.147(2)).
If a quarter's turnover is left blank, the Ordinance estimate is used: one quarter of 120% of the latest tax year turnover (s.147(4AA)).
Tax already paid or deducted in each quarter and creditable under s.168, D (optional)
| Quarter | Due date | Base (A or A/4) | Tax credited (D / B) | Instalment payable |
|---|
Not modelled. Companies, AOPs and banks that expect a higher or lower liability can file an estimate (s.147(4A), (6)) with different instalments, which the Commissioner may reject; builders and developers are taxed project by project (s.147(5C)); persons whose income is all under the final tax regime, salary withholding (s.149) or similar are outside advance tax. Due dates falling on a holiday and FBR extensions are not adjusted. The amount shown is a floor at zero: a quarter where credit exceeds the formula needs no payment.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantDefault surcharge on late advance tax (s.205(1A))
Verified: official source 12% per annum on advance tax unpaid, from the due date until paid or the return due date, whichever is earlier (see the caveat in the sources list).
Simple estimate: unpaid x 12% x days / 365 (the day-count basis is our assumption). Separate surcharge under s.205(1B) applies when advance tax is not paid or the tax paid is less than 90% of the tax chargeable for the year: 12% per annum on the shortfall from 1 April to the assessment date or 30 June, whichever is earlier - not calculated here. The general s.205(1) surcharge on other unpaid taxes (higher of 12% and KIBOR + 3%) does not apply to advance tax.
Sources
See the source list on the Instalments tab (s.205, Income Tax Ordinance 2001).
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Payroll Take-Home
Pakistan Payroll Calculator (Gross to Net)
Take-home pay and employer cost: income tax (salaried slabs), EOBI and optional provincial social security.
Gross to net salary (Pakistan)
Verified: official source Tax slabs (Finance Act 2026). Other components carry their own badge below.
Basic + taxable allowances (house rent, utilities, conveyance etc. as taxable under your contract). Enter only what is taxable.
Paid out and not taxed. We do not decide which allowances are exempt: enter only amounts you have confirmed.
Loan instalments, provident fund share, etc. - not tax-adjusted.
EOBI is charged on the minimum wage, not on actual salary: employee 1%, employer 5%. Default Rs 40,700 is the Islamabad minimum wage from 1 Jul 2026 (secondary source); change it to the minimum wage that applies to your province or EOBI notice.
Sindh (SESSI) and Khyber Pakhtunkhwa rates were not verified, so they are not built in: enter the monthly amount your registration shows.
Method. Annual tax is worked out on taxable salary (monthly x 12 + bonus) using the salaried slabs and shown as an average per month; actual monthly withholding under s.149 depends on your employer's estimate and any adjustment at year end. Net = taxable salary + non-taxable allowances + bonus/12 - tax - employee EOBI - your other deductions. Employer cost = the same gross + employer EOBI + PESSI (if ticked) + your other levy. Employee PESSI is not deducted from wages in this tool.
Not calculated. Workers' Profit Participation Fund (WPPF) and gratuity depend on company size/profit and your policy - no figures were verified, so they are information only: ask us if they apply. Tax credits (charitable, pension, etc.), rebates, other income, and the rule that salary must be 75% or more of total income to use the salaried slabs are not modelled.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
Pakistan Payroll Calculator (Gross to Net)
Take-home pay and employer cost: income tax (salaried slabs), EOBI and optional provincial social security.
Gross to net salary (Pakistan)
Verified: official source Tax slabs (Finance Act 2026). Other components carry their own badge below.
Basic + taxable allowances (house rent, utilities, conveyance etc. as taxable under your contract). Enter only what is taxable.
Paid out and not taxed. We do not decide which allowances are exempt: enter only amounts you have confirmed.
Loan instalments, provident fund share, etc. - not tax-adjusted.
EOBI is charged on the minimum wage, not on actual salary: employee 1%, employer 5%. Default Rs 40,700 is the Islamabad minimum wage from 1 Jul 2026 (secondary source); change it to the minimum wage that applies to your province or EOBI notice.
Sindh (SESSI) and Khyber Pakhtunkhwa rates were not verified, so they are not built in: enter the monthly amount your registration shows.
Method. Annual tax is worked out on taxable salary (monthly x 12 + bonus) using the salaried slabs and shown as an average per month; actual monthly withholding under s.149 depends on your employer's estimate and any adjustment at year end. Net = taxable salary + non-taxable allowances + bonus/12 - tax - employee EOBI - your other deductions. Employer cost = the same gross + employer EOBI + PESSI (if ticked) + your other levy. Employee PESSI is not deducted from wages in this tool.
Not calculated. Workers' Profit Participation Fund (WPPF) and gratuity depend on company size/profit and your policy - no figures were verified, so they are information only: ask us if they apply. Tax credits (charitable, pension, etc.), rebates, other income, and the rule that salary must be 75% or more of total income to use the salaried slabs are not modelled.
Sources and verification status
Estimate only, not tax or legal advice. The legislation (Income Tax Ordinance 2001, Sales Tax Act 1990, provincial Acts) and official notifications prevail. Rates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org