Salary tax slabs
Lower- 2025-26 (tax year 2026)
- Six slabs; 23% from Rs 2.2m, 30% from Rs 3.2m, 35% from Rs 4.1m
- 2026-27 (tax year 2027)
- Eight slabs; 20% from Rs 2.2m, 25% from Rs 3.2m, 29% from Rs 4.1m, 32% from Rs 5.6m, 35% only above Rs 7m
Finance Act 2026, s.5(44)(a)(i): First Schedule, Part I, Division I, clause (2)See the calculator →
Surcharge on salaried income above Rs 10 million
Removed- 2025-26 (tax year 2026)
- 9% of the income tax
- 2026-27 (tax year 2027)
- No surcharge
Finance Act 2026, s.5(2): proviso to section 4ABSee the calculator →
Business, AOP and other non-salaried income
Unchanged- 2025-26 (tax year 2026)
- 0% / 15% / 20% / 30% / 40% / 45%; 10% surcharge above Rs 10 million
- 2026-27 (tax year 2027)
- Unchanged
Finance Act 2026, Division I clause (1) and section 4AB main text not amendedSee the calculator →
Separate "late filer" rates (Tenth Schedule rule 1A)
Removed- 2025-26 (tax year 2026)
- Higher rates on property purchase and sale for people on the ATL who filed late
- 2026-27 (tax year 2027)
- Rule omitted: a late filer on the ATL pays the ATL rate
Finance Act 2026, s.5(47)(a): Tenth Schedule, rule 1A omittedSee the calculator →
Advance tax on selling property (236C), filer
Lower- 2025-26 (tax year 2026)
- 4.5% / 5% / 5.5% by value
- 2026-27 (tax year 2027)
- 2.75% flat (non-filer still 11.5%)
Finance Act 2026, s.5(44)(c)(i): First Schedule, Part IV, Division XSee the calculator →
Advance tax on buying property (236K), filer
Lower- 2025-26 (tax year 2026)
- 1.5% / 2% / 2.5% by value
- 2026-27 (tax year 2027)
- 1.25% flat (non-filer still 10.5% / 14.5% / 18.5%)
Finance Act 2026, s.5(44)(c)(ii): First Schedule, Part IV, Division XVIIISee the calculator →
Tax on deemed income from owning property (section 7E)
Removed- 2025-26 (tax year 2026)
- Deemed income of 5% of fair market value taxed at 20% (effectively 1% a year), with exceptions such as one self-owned home
- 2026-27 (tax year 2027)
- Section omitted
Finance Act 2026, s.5(4) (section 7E omitted) and s.5(44)(a)(v) (Division VIIIC omitted)See the calculator →
Cost of inherited property
New- 2025-26 (tax year 2026)
- Not spelled out for this purpose
- 2026-27 (tax year 2027)
- Fair market value at the time of transfer to the heir (new s.76(8A))
Finance Act 2026, s.5(10): section 76(8A) addedSee the calculator →
PSEB-registered IT exporters (154A)
Unchanged- 2025-26 (tax year 2026)
- 0.25% final tax for tax years 2024 to 2026
- 2026-27 (tax year 2027)
- 0.25% extended to tax year 2029; other service exports stay at 1%
Finance Act 2026, s.5(44)(b)(vi): Division IVA, Part IIISee the calculator →
YouTubers and social media creators (new 154B)
New- 2025-26 (tax year 2026)
- No specific withholding
- 2026-27 (tax year 2027)
- Banks deduct 5% of social media platform revenue (10% for non-filers); minimum tax for residents
Finance Act 2026, s.5(26) (section 154B) and s.5(44)(b)(iv) (Division IIIAB)See the calculator →
Tax deducted when a business pays you for services (153)
Lower- 2025-26 (tax year 2026)
- 15% for most services; 4% IT services
- 2026-27 (tax year 2027)
- 15% for independent professionals (doctors, lawyers, accountants, software developers); 14% other services; IT services still 4%
Finance Act 2026, s.5(44)(b)(ii): Division III, Part III, paragraph (2)See the calculator →
Exporters of goods (154)
Higher- 2025-26 (tax year 2026)
- 1% of export proceeds
- 2026-27 (tax year 2027)
- 1.25%
Finance Act 2026, s.5(44)(b)(v): Division IV, Part III
Paying abroad with a debit, credit or prepaid card (236Y)
Lower- 2025-26 (tax year 2026)
- 5% (10% non-filer)
- 2026-27 (tax year 2027)
- 0.5% (1% non-filer)
Finance Act 2026, s.5(44)(c)(iii): Division XXVII, Part IV
Life insurance and takaful payouts within 4 years
New- 2025-26 (tax year 2026)
- No specific tax
- 2026-27 (tax year 2027)
- 15% within 1 year, 10% within 4 years, on the payout minus premiums paid (final tax); not on death or disability
Finance Act 2026, s.5(5) (section 7G), s.5(24) (section 151B), s.5(44)(b)(i) (Division IC)
Gain on certain debt securities (151A)
Higher- 2025-26 (tax year 2026)
- 15%
- 2026-27 (tax year 2027)
- 20%
Finance Act 2026, s.5(44)(b)(iii): Division IIIAA, Part III
Islamabad car token tax
New- 2025-26 (tax year 2026)
- Earlier ICT tables (replaced by the Act)
- 2026-27 (tax year 2027)
- Up to 1000cc Rs 20,000 for life; 1001–2000cc 0.25% and above 2000cc 0.35% of invoice value a year
Finance Act 2026, Finance Act 2026, section 2 (ICT motor vehicle tax, Table 2)See the calculator →
Unchanged: cash withdrawal, bank profit, dividends, rent, phone tax, vehicle advance tax
Unchanged- 2025-26 (tax year 2026)
- 0.8% / 20% / 15% / rent slabs / 15% / 231B and 234 tables
- 2026-27 (tax year 2027)
- Same in tax year 2027
Finance Act 2026, FBR rate cards for tax years 2026 and 2027See the calculator →