Pakistan Income Tax Calculator

FY 2026-27 Salaried Slabs (Finance Act 2026)

Up to Rs. 600,000	0%
Rs. 600,001 – 1,200,000	1% of amount exceeding 600,000
Rs. 1,200,001 – 2,200,000	Rs. 6,000 + 11% of excess over 1,200,000
Rs. 2,200,001 – 3,200,000	Rs. 116,000 + 20% of excess over 2,200,000
Rs. 3,200,001 – 4,100,000	Rs. 316,000 + 25% of excess over 3,200,000
Rs. 4,100,001 – 5,600,000	Rs. 541,000 + 29% of excess over 4,100,000
Rs. 5,600,001 – 7,000,000	Rs. 976,000 + 32% of excess over 5,600,000
Above Rs. 7,000,000	Rs. 1,424,000 + 35% of excess over 7,000,000

FY 2026-27 Non-Salaried Individual / AOP Slabs

Up to Rs. 600,000	0%
Rs. 600,001 – 1,200,000	15% of amount exceeding 600,000
Rs. 1,200,001 – 1,600,000	Rs. 90,000 + 20% of excess over 1,200,000
Rs. 1,600,001 – 3,200,000	Rs. 170,000 + 30% of excess over 1,600,000
Rs. 3,200,001 – 5,600,000	Rs. 650,000 + 40% of excess over 3,200,000
Above Rs. 5,600,000	Rs. 1,610,000 + 45% of excess over 5,600,000

Surcharge

Salaried individuals: the Section 4AB surcharge has been abolished for FY 2026-27.
Non-salaried individuals & AOPs: a 10% surcharge on tax payable still applies where annual taxable income exceeds Rs. 10,000,000.

Provident Fund — When Does It Become Taxable?

An employer's contribution to a recognized Provident Fund is only tax-free up to a limit. The taxable excess is:
PF Contribution − MIN(10% of Annual Basic Salary, Rs. 150,000)
Whichever of the two thresholds is lower applies — so for most mid-to-senior salaries, the Rs. 150,000 cap is usually the binding limit, while for lower basic salaries the 10% figure can be the binding (lower) limit instead.

Employer Car/House Loan — When Does It Become Taxable?

Loans from your employer of Rs. 1,000,000 or less are fully exempt from this calculation entirely. Above that threshold, if the employer charges no interest (or less than the benchmark rate), the differential is added to your taxable income:
Loan Balance × (10% benchmark rate − actual rate charged)
Most employer car/house loans are interest-free, so the full 10% typically applies to the outstanding balance once it exceeds Rs. 1,000,000.

Company Vehicle & Accommodation

Vehicle: partly-personal use adds 5% of the vehicle's cost annually; solely-personal use adds 10%. Solely-business use adds nothing.
Accommodation: the taxable value is the higher of 45% of your annual basic salary, or the accommodation's fair market rental value — whether furnished or not.

Zakat, Donations & Tuition — How the Reduction Actually Works

Zakat is a direct deduction from your taxable income (before tax is calculated) — fully deductible with no cap.
Donations and tuition fees instead work as tax credits: Credit = (Eligible Amount ÷ Taxable Income) × Gross Tax. Donations are capped at 30% of taxable income; tuition credit is only available under Rs. 1,500,000 taxable income, and is the lowest of 5% of fees paid, 25% of taxable income, or Rs. 60,000 × number of children.

Full-Time Teacher/Researcher Rebate

A 25% reduction is applied to the tax payable (after other credits), for full-time teachers/researchers at an HEC-recognized non-profit education or research institution.

A Note on These Provisions

Unlike the core income tax slabs (verified directly against the Finance Act 2026), the provisions above are longer-standing parts of the Income Tax Ordinance 2001 that are less frequently amended — but exact thresholds, caps, and benchmark rates can still be updated by SRO or a future Finance Act, and some (e.g., the teacher/researcher rebate) have seen scope changes in recent years. Confirm current figures with your payroll/HR department or a tax consultant before relying on this for a real filing.