Pakistan FBR Income Tax Calculator 2024-25
Free Online Salary & Business Tax Calculator | Finance Act 2024 | All Categories
IMPORTANT DISCLAIMER – Please Read Before Using
This calculator is an ESTIMATE TOOL ONLY and does not represent official Federal Board of Revenue (FBR) figures. Results are based on published Finance Act 2024 tax slabs and are provided for general guidance and educational purposes only. Actual tax liability may differ due to individual circumstances, applicable exemptions, tax credits, surcharges, withholding tax adjustments, and FBR assessments. This tool does NOT constitute legal, financial, or tax advice. For your official tax computation, please consult a registered tax practitioner or visit the official FBR portal at www.fbr.gov.pk.
Welcome to Pakistan’s most comprehensive free online income tax calculator for Tax Year 2024-25 (1 July 2024 – 30 June 2025). This tool provides estimated tax calculations based on the Finance Act 2024, Income Tax Ordinance 2001, and the Federal Board of Revenue (FBR) tax slabs. Whether you are a salaried employee, a self-employed professional, a business owner, or part of an Association of Persons (AOP), this calculator helps you understand your approximate federal tax liability before consulting your tax advisor.
Pakistan FBR Tax Calculator Pro
Finance Act 2024 · FBR Tax Years 2022-23 to 2024-25 · All Categories
Estimate Disclaimer: All results generated by this calculator are approximate estimates only. They are not official tax assessments, not binding on FBR, and should not be used as a substitute for professional tax advice or official FBR computation. Individual tax liability varies based on specific allowances, exemptions, tax credits, and FBR rules that may not be fully captured in a general-purpose tool.
What is the FBR Pakistan Tax Calculator?
The FBR Pakistan Tax Calculator is a free, web-based tool designed to help Pakistani taxpayers, HR professionals, chartered accountants, and students estimate their annual income tax liability for Tax Year 2024-25. It covers all major taxpayer categories under the Income Tax Ordinance 2001 and incorporates the latest changes introduced by the Finance Act 2024.
This is an ESTIMATE calculator. It uses publicly available FBR tax slab rates and standard rules to compute an approximate tax figure. It is not connected to any official FBR system, does not access your tax records, and does not file any returns on your behalf.
Who Can Use This Calculator?
- Salaried employees wanting to check monthly or annual tax deductions
- Business owners and professionals estimating advance tax
- HR and payroll teams computing withholding tax (WHT) under Section 149
- Freelancers and consultants checking their tax bracket
- Association of Persons (AOP) computing entity-level and per-member tax
- Students and researchers studying Pakistan’s tax structure
- Tax practitioners quickly estimating client liabilities
Calculator Features – Finance Act 2024
This tax estimation tool covers the following features based on the Income Tax Ordinance 2001 as amended by Finance Act 2024:
| Feature | Legal Reference |
| All 3 Taxpayer Categories (Salaried, Business, AOP) | First Schedule Part-I, Divisions I-III |
| 2024-25 Tax Slabs (6 Brackets) | Finance Act 2024 |
| Exempt Allowances (HRA, Medical, Conveyance) | Second Schedule, ITO 2001 |
| Zakat Deduction | Section 60, ITO 2001 |
| Charitable Donation Deduction | Section 61, ITO 2001 |
| Tax Credit – Investment in Shares / LI | Section 62, ITO 2001 |
| Tax Credit – Pension Fund Contribution | Section 64, ITO 2001 |
| Tax Credit – Voluntary Pension Scheme | Section 64B, ITO 2001 |
| Teacher / Researcher Tax Credit (25%) | Section 65, ITO 2001 |
| Senior Citizen Rebate (50%, Age 60+, Income ≤1M) | FBR Notifications |
| Super Tax on High Income | Section 4C, Finance Act 2024 |
| Minimum / Turnover Tax (1.25%) | Section 113, ITO 2001 |
| Capital Gains Tax – Immovable Property | Section 37A, ITO 2001 |
| Capital Gains Tax – Securities / Shares | Section 37, ITO 2001 |
| Provincial Professional Tax (All 4 Provinces) | SRB / PRA / KPRA / BRA |
| EOBI Employee Contribution | EOBI Act 1976 |
| Social Security Contribution | SESSI / PESSI |
| WHT Certificate (Sec 149) | Section 149, ITO 2001 |
| Salary Slip Generator | Finance Act 2024 |
| Filer vs Non-Filer Comparison | FBR ATL Rules |
| Year-on-Year Comparison (2022-23 to 2024-25) | Finance Acts 2022–2024 |
| PDF & Excel Export | General Use |
FBR Income Tax Slabs 2024-25 (Estimated Rates)
Estimate Note: The following slab rates are taken from Finance Act 2024 (First Schedule Part-I) as publicly published by FBR. These are used by this calculator to generate ESTIMATES. Actual tax may vary. Always verify with official FBR resources.
1. Salaried Persons – Division I (Finance Act 2024)
| Income Slab (PKR) | Tax Rate | Fixed Tax | On Excess |
| Up to Rs. 600,000 | 0% | — | — |
| Rs. 600,001 – Rs. 1,200,000 | 5% | — | 5% of excess over 600,000 |
| Rs. 1,200,001 – Rs. 2,200,000 | 15% | Rs. 30,000 | 15% of excess over 1,200,000 |
| Rs. 2,200,001 – Rs. 3,200,000 | 25% | Rs. 180,000 | 25% of excess over 2,200,000 |
| Rs. 3,200,001 – Rs. 4,100,000 | 30% | Rs. 430,000 | 30% of excess over 3,200,000 |
| Above Rs. 4,100,000 | 35% | Rs. 700,000 | 35% of excess over 4,100,000 |
2. Business Individuals / Non-Salaried – Division II (Finance Act 2024)
| Income Slab (PKR) | Tax Rate | Fixed Tax | On Excess |
| Up to Rs. 600,000 | 0% | — | — |
| Rs. 600,001 – Rs. 1,200,000 | 15% | — | 15% of excess over 600,000 |
| Rs. 1,200,001 – Rs. 1,600,000 | 20% | Rs. 90,000 | 20% of excess over 1,200,000 |
| Rs. 1,600,001 – Rs. 3,200,000 | 30% | Rs. 170,000 | 30% of excess over 1,600,000 |
| Rs. 3,200,001 – Rs. 5,600,000 | 40% | Rs. 650,000 | 40% of excess over 3,200,000 |
| Above Rs. 5,600,000 | 45% | Rs. 1,610,000 | 45% of excess over 5,600,000 |
3. Association of Persons (AOP) – Division III (Finance Act 2024)
AOPs are taxed at the entity level using the same slab structure as business individuals (Division II) for Tax Year 2024-25.
| Income Slab (PKR) | Tax Rate | Fixed Tax | On Excess |
| Up to Rs. 600,000 | 0% | — | — |
| Rs. 600,001 – Rs. 1,200,000 | 15% | — | 15% of excess over 600,000 |
| Rs. 1,200,001 – Rs. 1,600,000 | 20% | Rs. 90,000 | 20% of excess over 1,200,000 |
| Rs. 1,600,001 – Rs. 3,200,000 | 30% | Rs. 170,000 | 30% of excess over 1,600,000 |
| Rs. 3,200,001 – Rs. 5,600,000 | 40% | Rs. 650,000 | 40% of excess over 3,200,000 |
| Above Rs. 5,600,000 | 45% | Rs. 1,610,000 | 45% of excess over 5,600,000 |
How to Use the FBR Tax Calculator
Follow these simple steps to get your estimated tax calculation:
- Select Your Taxpayer Category: Choose from Salaried Person, Business Individual, or AOP.
- Enter Your Annual Income: Input your gross annual salary or business income in Pakistani Rupees (PKR).
- Add Exempt Allowances (Salaried): Enter any exempt allowances such as House Rent Allowance (up to 45%), medical allowance (10%), or conveyance (Rs. 2,400/month).
- Enter Tax Credits: Add investments in shares (Sec 62), pension contributions (Sec 64/64B), or teacher status (Sec 65) to see applicable credits.
- Select Province: Choose your province (Sindh, Punjab, KPK, or Balochistan) to include provincial professional tax.
- Click ‘Calculate Tax’: View your estimated tax breakdown, effective rate, marginal rate, net income, and visual chart.
- Export Results: Download your estimate as a PDF report or Excel spreadsheet for your records.
What is Taxable Income?
Taxable income is your gross income minus all allowable deductions and exemptions. For salaried persons, this includes deducting exempt allowances (under Second Schedule), Zakat paid (Section 60), and approved charitable donations (Section 61). The resulting figure is what FBR uses to compute your tax – and what this calculator estimates.
What is the Effective Tax Rate?
The effective tax rate is the percentage of your total taxable income that you pay as income tax. For example, if your taxable income is Rs. 2,400,000 and your computed tax is Rs. 195,000, your effective rate is approximately 8.1%. This is LOWER than your marginal rate because lower slabs are taxed at lower rates.
What is the Marginal Tax Rate?
The marginal rate is the rate applied to your last earned rupee — i.e., the highest slab you fall into. For tax planning purposes, the marginal rate tells you how much of every additional rupee you earn will go to tax.
What is Withholding Tax (WHT) under Section 149?
Under Section 149 of the Income Tax Ordinance 2001, every employer is required to deduct income tax from employees’ salaries every month. The annual tax liability is divided by 12 and deducted monthly. This calculator generates an estimated WHT certificate showing the monthly deduction — however, this is NOT an official certificate and cannot be submitted to FBR.
What is Super Tax (Section 4C)?
Super Tax was introduced by Finance Act 2022 and revised in Finance Act 2024. It applies to high-income individuals and companies. For Tax Year 2024-25, persons with income above Rs. 150 million may be subject to Super Tax at rates ranging from 1% to 10% depending on income level.
What is Minimum Tax (Section 113)?
For business individuals and AOPs with annual turnover exceeding Rs. 10 million, a minimum tax of 1.25% of turnover applies if the computed income tax is lower than this amount. This ensures that businesses with high revenues but low declared profits still contribute a minimum tax.
Tax Deductions & Credits Available in 2024-25
Pakistan’s tax law provides several deductions and credits that can significantly reduce your estimated tax liability. This calculator incorporates all major ones:
| Section | Benefit | Limit | Who Qualifies |
| Sec 60 | Zakat Deduction | Max 30% of taxable income | Muslim taxpayers |
| Sec 61 | Charitable Donation | Max 30% of taxable income | All – to approved NPOs |
| Sec 62 | Investment Credit (Shares/LI) | Max 20% of income | All categories |
| Sec 64 | Pension Fund Contribution | Max 20% of income (increases with age) | All categories |
| Sec 64B | Voluntary Pension Scheme | Max 20% of income | All categories |
| Sec 65 | Teacher/Researcher Credit | 25% reduction on income tax | Full-time teachers at recognized institutions |
| FBR Rebate | Senior Citizen (60+) | 50% rebate if income ≤ Rs. 1M | Salaried, age 60+ |
Provincial Tax in Pakistan (2024-25)
In addition to federal income tax collected by FBR, Pakistani taxpayers in each province may be subject to provincial professional tax. This calculator estimates these amounts based on published rate schedules. Note that provincial tax rules change periodically — always verify current rates with the relevant provincial revenue authority.
| Province | Authority | Professional Tax | Services Tax |
| Sindh | SRB | Rs. 1,200 – Rs. 3,600/year | 13% on services |
| Punjab | PRA | Rs. 2,400 – Rs. 4,800/year | 16% on services |
| KPK | KPRA | Rs. 1,200 – Rs. 2,400/year | 15% on services |
| Balochistan | BRA | Rs. 1,200 – Rs. 2,400/year | 15% on services |
Note: Professional tax is deducted monthly from salary for salaried employees. Services tax on business revenue is declared and paid by the business. This calculator estimates these amounts — verify with the relevant authority for official rates.
Capital Gains Tax (CGT) – Pakistan 2024-25
Capital Gains Tax (CGT) applies to profits from disposing of assets such as immovable property or listed securities. This calculator estimates CGT based on the holding period as per Finance Act 2024.
Section 37A – Immovable Property
| Income Slab (PKR) | Tax Rate | Fixed Tax | On Excess |
| Holding < 1 year | 15% | — | On entire gain |
| Holding 1–2 years | 12% | — | On entire gain |
| Holding 2–3 years | 10% | — | On entire gain |
| Holding 3–4 years | 7.5% | — | On entire gain |
| Holding 4–5 years | 5% | — | On entire gain |
| Holding 5–6 years | 2.5% | — | On entire gain |
| Holding > 6 years | 0% | — | Exempt |
Section 37 – Securities (Listed Shares / Mutual Funds)
| Holding Period | Filer Rate | Non-Filer Rate | Notes |
| Less than 1 year | 15% | 20% | Short-term gain |
| 1 to 2 years | 12.5% | 17.5% | Medium-term |
| More than 2 years | 0% (Exempt) | 5% | Long-term – Non-filers pay 5% |
Why File Your Tax Return? Filer vs Non-Filer
Pakistan’s FBR Active Taxpayer List (ATL) provides significant financial advantages to active filers. Non-filers pay substantially higher withholding taxes on many transactions. This calculator shows you the exact estimated difference.
| 💡 Key Benefits of Being an Active Taxpayer (Filer) • Lower WHT on cash withdrawals from banks (0.6% vs 1.5% for non-filers) • Lower withholding on property transactions (1% vs 2-3% for non-filers) • Lower WHT on vehicle purchase • Reduced WHT on profit on debt • 100% additional surcharge waived on business income tax • Eligibility for tax refunds and exemptions • Required to qualify for many government tenders and contracts |
How to Become a Filer: Register on IRIS (the FBR online portal at iris.fbr.gov.pk), obtain your NTN (National Tax Number), and file your annual tax return. The ATL is updated every Sunday by FBR.
Frequently Asked Questions (FAQ)
Is this an official FBR calculator?
No. This is NOT an official FBR tool. It is an independent, free-to-use estimate calculator built for educational and guidance purposes only. The official FBR tax computation and filing portal is IRIS, available at iris.fbr.gov.pk. For official tax assessments, file your return through IRIS or consult a registered tax practitioner.
How accurate are the estimates?
This calculator uses publicly published Finance Act 2024 tax slab rates and standard deduction rules. For straightforward salary income with common deductions, the estimates are generally close to actual liability. However, the calculator cannot account for: special rulings, prior year losses carried forward, specific FBR notices or assessments, complex business structures, group taxation, or treaty benefits. Always treat results as an approximate guide.
Which tax year does this cover?
The default is Tax Year 2024-25 (1 July 2024 – 30 June 2025) as per Finance Act 2024. The calculator also supports Tax Years 2022-23 and 2023-24 for historical comparison purposes.
Does this calculator file my tax return?
No. This tool does NOT file tax returns. It only provides estimates. To file your return, use the official FBR IRIS portal at iris.fbr.gov.pk or work with a registered tax consultant.
Are provincial taxes included?
Yes — this calculator estimates provincial professional tax for Sindh (SRB), Punjab (PRA), KPK (KPRA), and Balochistan (BRA). Services tax on business revenue is also estimated where applicable. These are estimates based on published rate schedules; always verify with the relevant authority.
Can I generate an official WHT certificate from this tool?
No. The WHT certificate generated by this tool is a sample/estimate document only. It is NOT an official certificate issued by FBR or your employer. Official WHT certificates under Section 149 must be issued by registered employers through IRIS.
What is the minimum income to pay tax in Pakistan (2024-25)?
For salaried persons: annual income up to Rs. 600,000 is exempt from income tax (tax rate 0%). For business individuals and AOPs: same exemption threshold of Rs. 600,000 for Tax Year 2024-25. Note that even if income is below the taxable threshold, you may still be required to file a return if you meet other criteria (e.g., vehicle owner, foreign travel, utility bills above threshold).
Legal Basis & References
This calculator’s estimates are based on the following official legislative sources:
- Income Tax Ordinance, 2001 (ITO 2001) – Base income tax legislation of Pakistan
- Finance Act, 2024 – Annual tax legislation amending ITO 2001 for Tax Year 2024-25
- First Schedule, Part-I – Tax rates for individuals and AOPs
- Second Schedule – Exempt income and allowances
- Section 4C – Super Tax on high income
- Section 37 – Capital Gains on securities
- Section 37A – Capital Gains on immovable property
- Section 60 – Deduction for Zakat
- Section 61 – Deduction for charitable donations
- Section 62 – Tax credit for investment in shares / life insurance
- Section 64 – Tax credit for pension fund contributions
- Section 64B – Tax credit for Voluntary Pension Scheme (VPS)
- Section 65 – Tax credit for teachers and researchers
- Section 113 – Minimum tax / turnover tax
- Section 149 – Withholding tax on salary
- EOBI Act, 1976 – Employees’ Old-Age Benefits Institution
- Sindh Finance Act / SRB Notifications – Provincial tax (Sindh)
- Punjab Revenue Authority Act / PRA Notifications – Provincial tax (Punjab)
- KPK Finance Act / KPRA Notifications – Provincial tax (KPK)
- Balochistan Revenue Authority Act / BRA Notifications – Provincial tax (Balochistan)
- FBR Circular No. 01 of 2024 and related FBR notifications
| 💡 Official Resources FBR Official Portal: www.fbr.gov.pk IRIS Online Filing: iris.fbr.gov.pk FBR ATL (Active Taxpayer List): atl.fbr.gov.pk FBR Helpline: 051-111-772-772 (051-111-FBR-FBR) |