Salary tax calculator 2026-27 Pakistan (tax year 2027)
Salary income tax
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Tax year 2027, salaried individual table, First Schedule Part I Division I clause (2)
Before tax. Include bonuses and taxable allowances.
For example medical allowance up to 10% of basic pay, if your employer gives no free treatment.
Zakat paid under the Zakat and Ushr Ordinance is deducted from taxable income (s.60).
Income tax per month
Rs 6,000
Take-home per month
Rs 144,000
before provident fund, EOBI and other deductions
Income tax per year
Rs 72,000
Effective rate
4%
top slab 11%
| Slab (annual taxable income) | Rate | Your income in slab | Tax |
|---|---|---|---|
| Rs 0 – 600,000 | 0% | 600,000 | 0 |
| Rs 600,000 – 1,200,000 | 1% | 600,000 | 6,000 |
| Rs 1,200,000 – 2,200,000 | 11% | 600,000 | 66,000 |
| Rs 2,200,000 – 3,200,000 | 20% | 0 | 0 |
| Rs 3,200,000 – 4,100,000 | 25% | 0 | 0 |
| Rs 4,100,000 – 5,600,000 | 29% | 0 | 0 |
| Rs 5,600,000 – 7,000,000 | 32% | 0 | 0 |
| Above Rs 7,000,000 | 35% | 0 | 0 |
| Taxable income | 1,800,000 | 72,000 | |
| Surcharge (s.4AB) none for salaried income from tax year 2027 | 0 | ||
| Total income tax for the year | 72,000 |
Before and after the 2026-27 budget
2025-26: tax per month
Rs 6,000
2026-27: tax per month
Rs 6,000
You save per month
Rs 0
Rs 0 a year
No change at this salary: the first three slabs (up to Rs 2.2 million a year) are the same in both years.
Source
First Schedule, Part I, Division I, clause (2), as substituted by Finance Act 2026, section 5(44)(a)(i); section 4AB; section 149
- Finance Act 2026 (Act XLIII of 2026), Gazette of Pakistan, 26 June 2026 · last checked 4 November 2026
- FBR Withholding Tax Rate Card, tax year 2027 (updated up to 30 June 2026, Finance Act 2026) · last checked 4 November 2026
- FBR Withholding Tax Rate Card, tax year 2026 (updated up to 30 June 2025, Finance Act 2025) · last checked 4 November 2026
Salary tax slabs 2026-27 (tax year 2027)
For an individual whose salary is more than 75% of taxable income. No surcharge.
| Annual taxable income | Monthly equivalent | Tax |
|---|---|---|
| Up to Rs 600,000 | Up to Rs 50,000 | 0% |
| Rs 600,000 – 1,200,000 | Rs 50,000 – 100,000 | 1% of the amount over Rs 600,000 |
| Rs 1,200,000 – 2,200,000 | Rs 100,000 – 183,333 | Rs 6,000 + 11% of the amount over Rs 1,200,000 |
| Rs 2,200,000 – 3,200,000 | Rs 183,333 – 266,667 | Rs 116,000 + 20% of the amount over Rs 2,200,000 |
| Rs 3,200,000 – 4,100,000 | Rs 266,667 – 341,667 | Rs 316,000 + 25% of the amount over Rs 3,200,000 |
| Rs 4,100,000 – 5,600,000 | Rs 341,667 – 466,667 | Rs 541,000 + 29.00% of the amount over Rs 4,100,000 |
| Rs 5,600,000 – 7,000,000 | Rs 466,667 – 583,333 | Rs 976,000 + 32% of the amount over Rs 5,600,000 |
| Above Rs 7,000,000 | Above Rs 583,333 | Rs 1,424,000 + 35% of the amount over Rs 7,000,000 |
Salary tax slabs 2025-26 (tax year 2026)
Plus a 9% surcharge on the tax when taxable income was over Rs 10 million.
| Annual taxable income | Monthly equivalent | Tax |
|---|---|---|
| Up to Rs 600,000 | Up to Rs 50,000 | 0% |
| Rs 600,000 – 1,200,000 | Rs 50,000 – 100,000 | 1% of the amount over Rs 600,000 |
| Rs 1,200,000 – 2,200,000 | Rs 100,000 – 183,333 | Rs 6,000 + 11% of the amount over Rs 1,200,000 |
| Rs 2,200,000 – 3,200,000 | Rs 183,333 – 266,667 | Rs 116,000 + 23% of the amount over Rs 2,200,000 |
| Rs 3,200,000 – 4,100,000 | Rs 266,667 – 341,667 | Rs 346,000 + 30% of the amount over Rs 3,200,000 |
| Above Rs 4,100,000 | Above Rs 341,667 | Rs 616,000 + 35% of the amount over Rs 4,100,000 |
What changed: rate by band
| Annual taxable salary | 2025-26 | 2026-27 |
|---|---|---|
| Up to Rs 600,000 | 0% | 0% |
| Rs 600,000 – 1,200,000 | 1% | 1% |
| Rs 1,200,000 – 2,200,000 | 11% | 11% |
| Rs 2,200,000 – 3,200,000 | 23% | 20% |
| Rs 3,200,000 – 4,100,000 | 30% | 25% |
| Rs 4,100,000 – 5,600,000 | 35% | 29.00% |
| Rs 5,600,000 – 7,000,000 | 35% | 32% |
| Above Rs 7,000,000 | 35% | 35% |
Tax on common salaries
| Monthly salary | Tax/month 2025-26 | Tax/month 2026-27 | Take-home 2026-27 |
|---|---|---|---|
| Rs 40,000 | 0 | 0 | 40,000 |
| Rs 50,000 | 0 | 0 | 50,000 |
| Rs 60,000 | 100 | 100 | 59,900 |
| Rs 75,000 | 250 | 250 | 74,750 |
| Rs 80,000 | 300 | 300 | 79,700 |
| Rs 100,000 | 500 | 500 | 99,500 |
| Rs 120,000 | 2,700 | 2,700 | 117,300 |
| Rs 150,000 | 6,000 | 6,000 | 144,000 |
| Rs 175,000 | 8,750 | 8,750 | 166,250 |
| Rs 200,000 | 13,500 | 13,000 | 187,000 |
| Rs 250,000 | 25,000 | 23,000 | 227,000 |
| Rs 300,000 | 38,833 | 34,667 | 265,333 |
| Rs 350,000 | 54,250 | 47,500 | 302,500 |
| Rs 400,000 | 71,750 | 62,000 | 338,000 |
| Rs 500,000 | 106,750 | 92,000 | 408,000 |
| Rs 750,000 | 194,250 | 177,000 | 573,000 |
| Rs 1,000,000 | 307,108 | 264,500 | 735,500 |
What this calculator does and does not include
- It applies the salaried table, which is for an individual whose salary is more than 75% of taxable income. If you also have business income, use the business calculator, which applies the 75% test.
- Take-home pay is salary minus income tax only. Provident fund, EOBI, loan instalments and other deductions are not taken off.
- It does not apply tax credits (donations, approved pension funds, health insurance) or special rebates. These can lower your tax; a consultant can check.
- Pension, arrears from earlier years and separately taxed income (bank profit, dividends, rent) are not included.
Questions people ask
How much salary is tax-free in 2026-27?
Taxable salary up to Rs 600,000 a year (Rs 50,000 a month) pays no income tax, in both 2026-27 and 2025-26.
How much tax on a Rs 100,000 monthly salary?
Rs 500 a month (Rs 6,000 a year) in both years: 1% on the part between Rs 600,000 and Rs 1,200,000 a year.
What did the 2026-27 budget change for salaried people?
Rates above Rs 2.2 million a year came down (23% to 20%, 30% to 25%, 35% to 29% and 32%), 35% now starts only above Rs 7 million, and the 9% surcharge on income above Rs 10 million was abolished.
Does a non-filer salaried person pay more salary tax?
No. The non-filer increase does not apply to tax deducted from salary (section 149; Tenth Schedule rule 10(a)). Non-filers do pay more on bank, property and vehicle transactions.
Is my employer deducting the right amount?
Your employer estimates the year’s salary, works out the tax and deducts it in twelve parts. A bonus or raise changes later months. If too much was deducted by June, claim the refund in your return.
Do I have to file a return?
Yes, if your taxable income is over Rs 600,000. Returns are filed on IRIS, normally by 30 September, and filing is what puts you on the Active Taxpayers List.
Want a tax consultant to check your case?
Filing a return, becoming a filer, a notice from FBR, or a property or freelance question. Send a short request; asking is free and you decide whether to go ahead.