FBR Income Tax Slabs 2026-2027
Complete Pakistan income tax bracket tables for salaried individuals, business owners, and AOPs — effective July 1, 2026.
✓ FY 2026-2027 (July 1, 2026 – June 30, 2027)
Finance Act 2026
These slabs reflect the rates currently used in our Salary Tax Calculator. For the FBR official gazette, always verify at fbr.gov.pk.
📋 Salaried Individuals Tax Slabs
Applies when salary income exceeds 75% of total taxable income.
| Annual Taxable Income | Fixed Tax | Rate on Excess |
|---|
| Up to Rs. 600,000 | Rs. 0 | 0% |
| Rs. 600,001 – Rs. 1,200,000 | Rs. 0 | 1% of excess over 600k |
| Rs. 1,200,001 – Rs. 2,200,000 | Rs. 6,000 | 11% of excess over 1.2M |
| Rs. 2,200,001 – Rs. 3,200,000 | Rs. 116,000 | 20% of excess over 2.2M |
| Rs. 3,200,001 – Rs. 4,100,000 | Rs. 316,000 | 25% of excess over 3.2M |
| Rs. 4,100,001 – Rs. 5,600,000 | Rs. 541,000 | 29% of excess over 4.1M |
| Rs. 5,600,001 – Rs. 7,000,000 | Rs. 976,000 | 32% of excess over 5.6M |
| Above Rs. 7,000,000 | Rs. 1,424,000 | 35% of excess over 7M |
💡 Example: Monthly salary of
Rs. 150,000 = Rs. 1,800,000/year. Tax = Rs. 6,000 + 11% × (1,800,000 − 1,200,000) = Rs. 6,000 + Rs. 66,000 =
Rs. 72,000/year (Rs. 6,000/month).
Try the calculator → 🏬 Non-Salaried / Business Income Tax Slabs
Applies to sole proprietors, business owners, and AOPs. Generally higher rates than salaried slabs.
| Annual Net Business Income | Fixed Tax | Rate on Excess |
|---|
| Up to Rs. 600,000 | Rs. 0 | 0% |
| Rs. 600,001 – Rs. 1,200,000 | Rs. 0 | 15% of excess over 600k |
| Rs. 1,200,001 – Rs. 1,600,000 | Rs. 90,000 | 20% of excess over 1.2M |
| Rs. 1,600,001 – Rs. 3,200,000 | Rs. 170,000 | 30% of excess over 1.6M |
| Rs. 3,200,001 – Rs. 5,600,000 | Rs. 650,000 | 40% of excess over 3.2M |
| Above Rs. 5,600,000 | Rs. 1,610,000 | 45% of excess over 5.6M |
📊 Quick Reference — Popular Monthly Salary Tax
| Monthly Salary | Monthly Tax | Net Take-Home | Effective Rate |
|---|
| Rs. 50,000 | Rs. 0 | Rs. 50,000 | 0.0% |
| Rs. 80,000 | Rs. 300 | Rs. 79,700 | 0.4% |
| Rs. 100,000 | Rs. 500 | Rs. 99,500 | 0.5% |
| Rs. 150,000 | Rs. 6,000 | Rs. 144,000 | 4.0% |
| Rs. 200,000 | Rs. 13,000 | Rs. 187,000 | 6.5% |
| Rs. 300,000 | Rs. 34,667 | Rs. 265,333 | 11.6% |
| Rs. 500,000 | Rs. 92,000 | Rs. 408,000 | 18.4% |
↗ Click any salary to see its full breakdown page. Or use the salary calculator for any custom amount.
📱 PTA Import Tax Slabs (Mobile Phones)
DIRBS customs duty based on declared device value in USD.
| Device Value (USD) | On Passport (PKR) | On CNIC (PKR) |
|---|
| $0–$30 | Rs. 430 | Rs. 200 |
| $31–$100 | Rs. 3,200 | Rs. 1,680 |
| $101–$200 | Rs. 9,580 | Rs. 14,661 |
| $201–$350 | Rs. 13,940 | Rs. 23,420 |
| $351–$500 | Rs. 17,940 | Rs. 37,007 |
| $501–$700 | Rs. 36,490 | Rs. 52,920 |
| $701–$1000 | Rs. 51,740 | Rs. 75,000 |
| Above $1000 | Rs. 87,740 | Rs. 128,000 |
→ Use the PTA calculator or browse iPhone PTA tax guide for your specific model.
Comprehensive Guide to FBR Income Tax Slabs and Rates in Pakistan
Welcome to the most detailed and accurate guide for FBR Income Tax Slabs and Rates. In Pakistan, understanding the intricacies of the Federal Board of Revenue (FBR) regulations, taxation slabs, and statutory requirements is absolutely critical for all citizens, expatriates, and business owners. The taxation brackets landscape frequently undergoes changes following the annual federal budget announcements. Keeping track of these evolving rates, exemptions, and withholding taxes is a major challenge for the average taxpayer. Our tool is designed to simplify this complexity, offering precision, speed, and reliability when you need it most. We ensure that our algorithms are perfectly synced with the latest Finance Acts and statutory regulatory orders (SROs) issued by the government.
Historically, taxpayers in Pakistan have struggled with opaque calculations, manual spreadsheets, and confusing FBR circulars. Whether you are a salaried individual attempting to reconcile your payslip, a freelancer trying to understand the PSEB exemptions, or a business owner calculating final tax liabilities, a minor miscalculation can lead to substantial penalties or missed refund opportunities. The goal of our FBR Income Tax Slabs and Rates calculator is to provide immediate, mathematically sound results. By providing inputs such as your income, property value, or device specifications, our algorithms perform multi-layered evaluations instantly, accounting for progressive tax slabs, marginal relief, and allowable deductions without requiring any manual effort on your part.
Why Accurate Tax Calculation Matters
Every year, thousands of taxpayers overpay or underpay their dues simply because they are unaware of the latest deductible allowances or specific slab transitions. For instance, moving from one income bracket to another does not mean your entire income is taxed at the higher rate—only the amount exceeding the threshold is. Our calculator respects these progressive tax systems natively. Furthermore, being an active taxpayer (ATL) provides substantial benefits, including halved withholding taxes on various banking transactions, property transfers, and vehicle registrations. Therefore, knowing your exact taxation brackets obligations is the first step toward responsible financial planning, building your wealth, and ensuring full legal compliance with the FBR.
Step-by-Step Guide to Using the Calculator
Using this platform is completely straightforward and intuitive. First, identify your specific financial category. Enter the required monetary values without commas into the respective input fields. If there are dropdown selections (like filer status, registration type, or holding period), choose the one that exactly matches your current situation. Once you hit 'Calculate', the system immediately processes the data via local JavaScript. This means your financial data never leaves your browser, ensuring 100% privacy and top-tier security. You will instantly see a breakdown of the gross amounts, any applicable deductions, and the final net liability. We strongly encourage users to double-check their inputs, as even a small typo can drastically alter the final FBR calculation.
Compliance and Future Updates
The taxation rules governed by the FBR are subject to mid-year statutory regulatory orders (SROs) and annual budget reforms. We are committed to maintaining the highest standard of accuracy by continuously updating our internal logic whenever the Government of Pakistan announces a shift in the FBR Income Tax Slabs and Rates policy. We recommend bookmarking this page and referring back to it whenever you experience a change in your income stream or whenever a new fiscal year begins. Educating yourself about these fiscal responsibilities not only saves you money but also contributes positively to the national economy and your personal financial freedom.
Frequently Asked Questions
How often do FBR income tax slabs change in Pakistan?
FBR tax slabs are updated annually when the federal budget is presented in June. Changes become effective from July 1st of that fiscal year under the Finance Act.
What is the minimum taxable income in Pakistan for 2026-2027?
The income tax exemption threshold is Rs. 600,000 per year (Rs. 50,000/month). Any annual income below this limit is completely exempt from FBR income tax.
What is the difference between salaried and non-salaried tax slabs?
Salaried slabs apply if your salary income is more than 75% of your total taxable income. Non-salaried slabs apply to business owners, sole proprietors, and freelancers whose salary is less than 75% of their income.
Do salaried individuals in Pakistan file income tax returns?
Yes. If your annual income exceeds Rs. 600,000, you are legally required to file an income tax return with the FBR. Filing keeps you on the Active Taxpayer List (ATL), reducing withholding taxes on banking and property transactions.
What is withholding tax and how does ATL status affect it?
Withholding tax is tax deducted at source on transactions like bank withdrawals, property purchases, and vehicle registrations. Filers (ATL members) pay half the withholding tax rate that non-filers pay, making ATL status financially beneficial.
Is there a tax rebate for teachers or researchers?
Historically, full-time teachers and researchers received a tax rebate. However, recent Finance Acts have gradually reduced or removed this rebate. Always consult the latest Finance Act for current exemptions.
How do I calculate my salaried income tax in Pakistan?
Multiply your monthly gross salary by 12 to get yearly income. Find your slab in the table above, subtract the slab threshold from your yearly income, multiply by the slab rate, and add the fixed base amount. Divide the yearly tax by 12 for your monthly deduction.