{ "name": "Tax Hisab: Pakistan tax rates", "license": "CC BY 4.0, credit Tax Hisab (taxhisab.danixsoft.com)", "checkedOn": "2026-11-04", "note": "Rates as decimals. Not tax advice; the Income Tax Ordinance 2001 prevails.", "income": { "salaried": { "2026": [ { "from": 0, "to": 600000, "fixed": 0, "rate": 0 }, { "from": 600000, "to": 1200000, "fixed": 0, "rate": 0.01 }, { "from": 1200000, "to": 2200000, "fixed": 6000, "rate": 0.11 }, { "from": 2200000, "to": 3200000, "fixed": 116000, "rate": 0.23 }, { "from": 3200000, "to": 4100000, "fixed": 346000, "rate": 0.3 }, { "from": 4100000, "to": null, "fixed": 616000, "rate": 0.35 } ], "2027": [ { "from": 0, "to": 600000, "fixed": 0, "rate": 0 }, { "from": 600000, "to": 1200000, "fixed": 0, "rate": 0.01 }, { "from": 1200000, "to": 2200000, "fixed": 6000, "rate": 0.11 }, { "from": 2200000, "to": 3200000, "fixed": 116000, "rate": 0.2 }, { "from": 3200000, "to": 4100000, "fixed": 316000, "rate": 0.25 }, { "from": 4100000, "to": 5600000, "fixed": 541000, "rate": 0.29 }, { "from": 5600000, "to": 7000000, "fixed": 976000, "rate": 0.32 }, { "from": 7000000, "to": null, "fixed": 1424000, "rate": 0.35 } ], "surcharge": { "2026": 0.09, "2027": 0, "threshold": 10000000 } }, "nonSalaried": { "2026": [ { "from": 0, "to": 600000, "fixed": 0, "rate": 0 }, { "from": 600000, "to": 1200000, "fixed": 0, "rate": 0.15 }, { "from": 1200000, "to": 1600000, "fixed": 90000, "rate": 0.2 }, { "from": 1600000, "to": 3200000, "fixed": 170000, "rate": 0.3 }, { "from": 3200000, "to": 5600000, "fixed": 650000, "rate": 0.4 }, { "from": 5600000, "to": null, "fixed": 1610000, "rate": 0.45 } ], "2027": [ { "from": 0, "to": 600000, "fixed": 0, "rate": 0 }, { "from": 600000, "to": 1200000, "fixed": 0, "rate": 0.15 }, { "from": 1200000, "to": 1600000, "fixed": 90000, "rate": 0.2 }, { "from": 1600000, "to": 3200000, "fixed": 170000, "rate": 0.3 }, { "from": 3200000, "to": 5600000, "fixed": 650000, "rate": 0.4 }, { "from": 5600000, "to": null, "fixed": 1610000, "rate": 0.45 } ], "surcharge": { "rate": 0.1, "threshold": 10000000 }, "professionalFirmTopRate": 0.4 } }, "freelance": { "s154A": { "pseb": 0.0025, "other": 0.01 }, "s154B_2027": { "atl": 0.05, "non": 0.1 }, "s153": { "2026": { "it": 0.04, "professional": 0.15, "other": 0.15 }, "2027": { "it": 0.04, "professional": 0.15, "other": 0.14 } } }, "property": { "s236K": { "2026": [ { "upTo": 50000000, "atl": 0.015, "late": 0.045, "non": 0.105 }, { "upTo": 100000000, "atl": 0.02, "late": 0.055, "non": 0.145 }, { "upTo": null, "atl": 0.025, "late": 0.065, "non": 0.185 } ], "2027": [ { "upTo": 50000000, "atl": 0.0125, "late": 0.0125, "non": 0.105 }, { "upTo": 100000000, "atl": 0.0125, "late": 0.0125, "non": 0.145 }, { "upTo": null, "atl": 0.0125, "late": 0.0125, "non": 0.185 } ] }, "s236C": { "2026": [ { "upTo": 50000000, "atl": 0.045, "late": 0.075, "non": 0.115 }, { "upTo": 100000000, "atl": 0.05, "late": 0.085, "non": 0.115 }, { "upTo": null, "atl": 0.055, "late": 0.095, "non": 0.115 } ], "2027": [ { "upTo": 50000000, "atl": 0.0275, "late": 0.0275, "non": 0.115 }, { "upTo": 100000000, "atl": 0.0275, "late": 0.0275, "non": 0.115 }, { "upTo": null, "atl": 0.0275, "late": 0.0275, "non": 0.115 } ] }, "cgtOldRates_plot_constructed_flat": [ [ 0.15, 0.15, 0.15 ], [ 0.125, 0.1, 0.075 ], [ 0.1, 0.075, 0 ], [ 0.075, 0.05, 0 ], [ 0.05, 0, 0 ], [ 0.025, 0, 0 ], [ 0, 0, 0 ] ], "cgtNew": { "atl": 0.15, "nonAtl": "Division I rates, minimum 0.15" } }, "withholding": { "s231AB": { "nonAtl": 0.008, "dailyThreshold": 50000 }, "s151": { "bank": 0.2, "other": 0.15 }, "s150": { "general": 0.15, "ipp": 0.075, "mutualDebt": 0.25, "noTaxCompany": 0.25 }, "s236": { "mobile": 0.15, "landline": 0.1, "landlineFloor": 1000 }, "s155": [ { "from": 0, "to": 300000, "fixed": 0, "rate": 0 }, { "from": 300000, "to": 600000, "fixed": 0, "rate": 0.05 }, { "from": 600000, "to": 2000000, "fixed": 15000, "rate": 0.1 }, { "from": 2000000, "to": null, "fixed": 155000, "rate": 0.25 } ], "s231B1": [ [ 850, 0.005 ], [ 1000, 0.01 ], [ 1300, 0.015 ], [ 1600, 0.02 ], [ 1800, 0.03 ], [ 2000, 0.05 ], [ 2500, 0.07 ], [ 3000, 0.09 ], [ null, 0.12 ] ], "s231B2": [ [ 850, 0 ], [ 1000, 5000 ], [ 1300, 7500 ], [ 1600, 12500 ], [ 1800, 18750 ], [ 2000, 25000 ], [ 2500, 37500 ], [ 3000, 50000 ], [ null, 62500 ] ], "s234": { "yearly": [ [ 1000, 800 ], [ 1199, 1500 ], [ 1299, 1750 ], [ 1499, 2500 ], [ 1599, 3750 ], [ 1999, 4500 ], [ null, 10000 ] ], "lumpSum": [ [ 1000, 10000 ], [ 1199, 18000 ], [ 1299, 20000 ], [ 1499, 30000 ], [ 1599, 45000 ], [ 1999, 60000 ], [ null, 120000 ] ] } }, "tokenTax": [ { "province": "Punjab", "rows": [ { "maxCc": 1000, "amount": 20000, "period": "life" }, { "maxCc": 2000, "amount": 0.3, "pct": true, "period": "year" }, { "maxCc": null, "amount": 0.4, "pct": true, "period": "year" } ], "verified": false, "note": "Punjab Excise lists 0.3% / 0.4% for 2026-27 without saying \"per year\"; we read them as yearly. 10% off when the full year is paid by 31 August.", "source": "https://excise.punjab.gov.pk/motorvehicle_tax" }, { "province": "Islamabad (ICT)", "rows": [ { "maxCc": 1000, "amount": 20000, "period": "life" }, { "maxCc": 2000, "amount": 0.25, "pct": true, "period": "year" }, { "maxCc": null, "amount": 0.35, "pct": true, "period": "year" } ], "verified": true, "note": "Finance Act 2026, section 2, Table 2 (West Pakistan Motor Vehicles Taxation Act 1958 as in force in ICT). ICT pro-rates the yearly amount for the months left in the year.", "source": "https://download1.fbr.gov.pk/Docs/20266291261044366FinanceAct2026.pdf" }, { "province": "Sindh", "rows": [ { "maxCc": 1000, "amount": 1500, "period": "year" }, { "maxCc": 1300, "amount": 2000, "period": "year" }, { "maxCc": 1600, "amount": 4000, "period": "year" }, { "maxCc": 2000, "amount": 4500, "period": "year" }, { "maxCc": 2500, "amount": 5000, "period": "year" }, { "maxCc": null, "amount": 7000, "period": "year" } ], "verified": false, "note": "From the Sindh Motor Vehicles Taxation (Amendment) Act 2021. Sindh Excise’s website could not be opened to confirm later changes.", "source": "https://sindhlaws.gov.pk/Setup/Publications_SindhCode/PUB-NEW-23-000044.pdf" }, { "province": "Khyber Pakhtunkhwa", "rows": [ { "maxCc": 1000, "amount": 2000, "period": "year" }, { "maxCc": 1300, "amount": 3000, "period": "year" }, { "maxCc": 1500, "amount": 4000, "period": "year" }, { "maxCc": 2500, "amount": 5000, "period": "year" }, { "maxCc": null, "amount": 8000, "period": "year" } ], "verified": false, "note": "From the KP Finance Act 2025 schedule (private vehicles up to 6 seats). No change for private cars was found in the KP Finance Act 2026, but its full text was not read.", "source": "https://kpcode.kp.gov.pk/uploads/THE_KHYBER_PAKHTUNKHWA_FINANCE_ACT_2025.pdf" }, { "province": "Balochistan", "rows": [ { "maxCc": 660, "amount": 10500, "period": "life" }, { "maxCc": 1000, "amount": 12000, "period": "life" }, { "maxCc": 1500, "amount": 1400, "period": "year" }, { "maxCc": 2000, "amount": 1700, "period": "year" }, { "maxCc": null, "amount": 2000, "period": "year" } ], "verified": true, "note": "Schedule in force from 1 July 2025. Above 1000cc a new registration can instead pay once for life: Rs 17,000 (up to 1500cc), Rs 20,000 (up to 2000cc), Rs 24,000 (above).", "source": "https://excise.balochistan.gov.pk/wp-content/uploads/2026/01/mvtx.pdf" } ], "zakat": { "amount": 503529, "zakatYear": "1446-47 AH", "ramadan": 2026, "notified": "2026-02-16", "previous": 179689 }, "changes2027": [ { "id": "salary-slabs", "topic": "Salary tax slabs", "before": "Six slabs; 23% from Rs 2.2m, 30% from Rs 3.2m, 35% from Rs 4.1m", "after": "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", "cite": "s.5(44)(a)(i): First Schedule, Part I, Division I, clause (2)" }, { "id": "salary-surcharge", "topic": "Surcharge on salaried income above Rs 10 million", "before": "9% of the income tax", "after": "No surcharge", "cite": "s.5(2): proviso to section 4AB" }, { "id": "business-slabs", "topic": "Business, AOP and other non-salaried income", "before": "0% / 15% / 20% / 30% / 40% / 45%; 10% surcharge above Rs 10 million", "after": "Unchanged", "cite": "Division I clause (1) and section 4AB main text not amended" }, { "id": "late-filer", "topic": "Separate \"late filer\" rates (Tenth Schedule rule 1A)", "before": "Higher rates on property purchase and sale for people on the ATL who filed late", "after": "Rule omitted: a late filer on the ATL pays the ATL rate", "cite": "s.5(47)(a): Tenth Schedule, rule 1A omitted" }, { "id": "236c", "topic": "Advance tax on selling property (236C), filer", "before": "4.5% / 5% / 5.5% by value", "after": "2.75% flat (non-filer still 11.5%)", "cite": "s.5(44)(c)(i): First Schedule, Part IV, Division X" }, { "id": "236k", "topic": "Advance tax on buying property (236K), filer", "before": "1.5% / 2% / 2.5% by value", "after": "1.25% flat (non-filer still 10.5% / 14.5% / 18.5%)", "cite": "s.5(44)(c)(ii): First Schedule, Part IV, Division XVIII" }, { "id": "7e", "topic": "Tax on deemed income from owning property (section 7E)", "before": "Deemed income of 5% of fair market value taxed at 20% (effectively 1% a year), with exceptions such as one self-owned home", "after": "Section omitted", "cite": "s.5(4) (section 7E omitted) and s.5(44)(a)(v) (Division VIIIC omitted)" }, { "id": "inherited", "topic": "Cost of inherited property", "before": "Not spelled out for this purpose", "after": "Fair market value at the time of transfer to the heir (new s.76(8A))", "cite": "s.5(10): section 76(8A) added" }, { "id": "pseb", "topic": "PSEB-registered IT exporters (154A)", "before": "0.25% final tax for tax years 2024 to 2026", "after": "0.25% extended to tax year 2029; other service exports stay at 1%", "cite": "s.5(44)(b)(vi): Division IVA, Part III" }, { "id": "154b", "topic": "YouTubers and social media creators (new 154B)", "before": "No specific withholding", "after": "Banks deduct 5% of social media platform revenue (10% for non-filers); minimum tax for residents", "cite": "s.5(26) (section 154B) and s.5(44)(b)(iv) (Division IIIAB)" }, { "id": "153-services", "topic": "Tax deducted when a business pays you for services (153)", "before": "15% for most services; 4% IT services", "after": "15% for independent professionals (doctors, lawyers, accountants, software developers); 14% other services; IT services still 4%", "cite": "s.5(44)(b)(ii): Division III, Part III, paragraph (2)" }, { "id": "exports", "topic": "Exporters of goods (154)", "before": "1% of export proceeds", "after": "1.25%", "cite": "s.5(44)(b)(v): Division IV, Part III" }, { "id": "236y", "topic": "Paying abroad with a debit, credit or prepaid card (236Y)", "before": "5% (10% non-filer)", "after": "0.5% (1% non-filer)", "cite": "s.5(44)(c)(iii): Division XXVII, Part IV" }, { "id": "insurance", "topic": "Life insurance and takaful payouts within 4 years", "before": "No specific tax", "after": "15% within 1 year, 10% within 4 years, on the payout minus premiums paid (final tax); not on death or disability", "cite": "s.5(5) (section 7G), s.5(24) (section 151B), s.5(44)(b)(i) (Division IC)" }, { "id": "debt-gain", "topic": "Gain on certain debt securities (151A)", "before": "15%", "after": "20%", "cite": "s.5(44)(b)(iii): Division IIIAA, Part III" }, { "id": "ict-token", "topic": "Islamabad car token tax", "before": "Earlier ICT tables (replaced by the Act)", "after": "Up to 1000cc Rs 20,000 for life; 1001–2000cc 0.25% and above 2000cc 0.35% of invoice value a year", "cite": "Finance Act 2026, section 2 (ICT motor vehicle tax, Table 2)" }, { "id": "unchanged", "topic": "Unchanged: cash withdrawal, bank profit, dividends, rent, phone tax, vehicle advance tax", "before": "0.8% / 20% / 15% / rent slabs / 15% / 231B and 234 tables", "after": "Same in tax year 2027", "cite": "FBR rate cards for tax years 2026 and 2027" } ], "sources": [ { "id": "fa2026", "name": "Finance Act 2026 (Act XLIII of 2026), Gazette of Pakistan, 26 June 2026", "url": "https://download1.fbr.gov.pk/Docs/20266291261044366FinanceAct2026.pdf", "checkedOn": "2026-11-04" }, { "id": "ito", "name": "Income Tax Ordinance 2001, FBR consolidated text amended up to 20.02.2026", "url": "https://download1.fbr.gov.pk/Docs/2026226162211364IncomeTaxOrdinance2001-Amended-20.02.2026.pdf", "checkedOn": "2026-11-04" }, { "id": "card2027", "name": "FBR Withholding Tax Rate Card, tax year 2027 (updated up to 30 June 2026, Finance Act 2026)", "url": "https://download1.fbr.gov.pk/Docs/202681113864992WithholdingTaxRatesCard2027.pdf", "checkedOn": "2026-11-04" }, { "id": "card2026", "name": "FBR Withholding Tax Rate Card, tax year 2026 (updated up to 30 June 2025, Finance Act 2025)", "url": "https://download1.fbr.gov.pk/Docs/20258181281745641WHT-RateCard.pdf", "checkedOn": "2026-11-04" }, { "id": "fbrCards", "name": "FBR: withholding tax rate cards (index page)", "url": "https://fbr.gov.pk/withholding-taxes-rate-card/174298/174301", "checkedOn": "2026-11-04" }, { "id": "atl", "name": "FBR: Active Taxpayers List (ATL)", "url": "https://fbr.gov.pk/ActiveTaxpayersList", "checkedOn": "2026-11-04" }, { "id": "iris", "name": "FBR IRIS: file your income tax return", "url": "https://iris.fbr.gov.pk/", "checkedOn": "2026-11-04" }, { "id": "pseb", "name": "Pakistan Software Export Board (PSEB): registration", "url": "https://pseb.org.pk/", "checkedOn": "2026-11-04" }, { "id": "dirbs", "name": "PTA DIRBS: mobile device registration and tax", "url": "https://dirbs.pta.gov.pk/", "checkedOn": "2026-11-04" }, { "id": "nisab", "name": "Nisab of Zakat for Zakat year 1446-47 AH (Rs 503,529), notified 16 Feb 2026 and sent to banks by SBP BPRD Circular Letter No. 3 of 2026; as reported by The News", "url": "https://www.thenews.pk/story/1399683-govt-sets-zakat-nisab-at-rs503529-for-2026", "checkedOn": "2026-11-04" }, { "id": "punjabExcise", "name": "Excise, Taxation & Narcotics Control Dept, Punjab: motor vehicle tax", "url": "https://excise.punjab.gov.pk/motorvehicle_tax", "checkedOn": "2026-10-26" }, { "id": "kpAct", "name": "Khyber Pakhtunkhwa Finance Act 2025, Appendix-III (motor vehicle tax)", "url": "https://kpcode.kp.gov.pk/uploads/THE_KHYBER_PAKHTUNKHWA_FINANCE_ACT_2025.pdf", "checkedOn": "2026-10-29" }, { "id": "blSchedule", "name": "Balochistan Excise, Taxation & Anti-Narcotics Dept: schedule of taxes and fees", "url": "https://excise.balochistan.gov.pk/wp-content/uploads/2026/01/mvtx.pdf", "checkedOn": "2026-10-29" }, { "id": "sdAct", "name": "Sindh Motor Vehicles Taxation (Amendment) Act 2021", "url": "https://sindhlaws.gov.pk/Setup/Publications_SindhCode/PUB-NEW-23-000044.pdf", "checkedOn": "2026-10-29" } ] }