Instantly calculate income tax for salaried individuals, business owners, AOPs, and companies — updated for FBR Tax Year 2025-26.
For employees where salary constitutes ≥ 50% of total taxable income.
* Based on FBR Circular No. 01 of 2025-26. Actual liability may vary with allowances, deductions, and other income.
| # | Annual Taxable Income | Tax Calculation |
|---|---|---|
| 1 | Up to Rs. 600,000 | 0% — Exempt |
| 2 | Rs. 600,001 – 1,200,000 | 1% of amount exceeding Rs. 600,000 |
| 3 | Rs. 1,200,001 – 2,200,000 | Rs. 6,000 + 11% of amount exceeding Rs. 1,200,000 |
| 4 | Rs. 2,200,001 – 3,200,000 | Rs. 116,000 + 23% of amount exceeding Rs. 2,200,000 |
| 5 | Rs. 3,200,001 – 4,100,000 | Rs. 346,000 + 30% of amount exceeding Rs. 3,200,000 |
| 6 | Above Rs. 4,100,000 | Rs. 616,000 + 35% of amount exceeding Rs. 4,100,000 |
⚠️ An additional 9% surcharge applies if taxable income exceeds Rs. 10,000,000.
Source: FBR Circular No. 01 of 2025-26 — Income Tax.
For sole proprietors, partnerships, and Associations of Persons (AOPs).
* Based on FBR Circular No. 01 of 2025-26. Consult our experts for deductions and final liability.
| # | Annual Taxable Income | Tax Calculation |
|---|---|---|
| 1 | Up to Rs. 600,000 | 0% — Exempt |
| 2 | Rs. 600,001 – 1,200,000 | 15% of amount exceeding Rs. 600,000 |
| 3 | Rs. 1,200,001 – 1,600,000 | Rs. 90,000 + 20% of amount exceeding Rs. 1,200,000 |
| 4 | Rs. 1,600,001 – 3,200,000 | Rs. 170,000 + 30% of amount exceeding Rs. 1,600,000 |
| 5 | Rs. 3,200,001 – 5,600,000 | Rs. 650,000 + 40% of amount exceeding Rs. 3,200,000 |
| 6 | Above Rs. 5,600,000 | Rs. 1,610,000 + 45% of amount exceeding Rs. 5,600,000 |
⚠️ A 10% surcharge applies if taxable income exceeds Rs. 10,000,000. Professional AOPs are capped at a maximum rate of 40%.
Source: FBR Circular No. 01 of 2025-26 — Income Tax.
Public and private companies pay a flat 29% corporate tax rate on taxable income for Tax Year 2025-26.
Companies also pay minimum turnover tax — typically 0.25% to 0.5% of gross turnover — whichever amount is higher than the regular tax. Registered SMEs are exempt from minimum turnover tax.
Estimate income tax and minimum turnover tax for public/private companies.
* Standard rate 29% per FBR Circular No. 01 of 2025-26. Minimum tax rate varies by sector. Consult our experts for your actual liability.
| Entity Type | Tax Rate | Minimum Turnover Tax |
|---|---|---|
| Public Company | 29% (flat) | 0.25% – 0.5% of gross turnover |
| Private Company | 29% (flat) | 0.25% – 0.5% of gross turnover |
| Registered SME | 29% (flat) | Exempt from minimum tax |
Source: FBR Circular No. 01 of 2025-26 — Income Tax. Rates shown are for general guidance; consult our tax experts for your specific situation.
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