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Pakistan Tax Year 2027

Pakistan Income Tax Calculator 2026-27 | Salary & FBR Tax

Estimate your Pakistan income tax for Tax Year 2027, covering income earned from July 1, 2026 to June 30, 2027. This free calculator supports salaried individuals, business and non-salaried individuals, Associations of Persons (AOPs), capital gains, withholding tax, tax credits, minimum tax and super tax.

Tax Year 2027 Finance Act, 2026 Free Estimate
Salary Tax
Business & AOP
Tax Credits
Minimum & Super Tax
TAXTODAY.PK · FBR TAX TOOLS

Pakistan FBR Tax Calculator Pro 2026-27

Income tax, capital gains, withholding tax, tax credits, minimum tax and super tax in one responsive calculator.

Tax Year 20272026-27 · Finance Act 2026
Estimate only: This independent calculator is for educational and planning purposes. It does not replace an FBR assessment, return, notice or professional tax advice. Tax treatment can depend on taxpayer type, source of income, dates, elections, exemptions and special regimes.
Quick income

Income Tax Calculator

For salary, the salaried schedule applies where the statutory salaried-income condition is satisfied. For business/AOP, enter taxable business income after legitimate allowable expenses.

Estimated Result

Rs. 0
Taxable incomeRs. 0
Effective rate0.00%
Marginal rate0%
Monthly taxRs. 0
Net annual incomeRs. 0
Estimated PayableRs. 0
Potential RefundRs. 0

Slab Calculation

Tax Year 2026-27
Only the portion of income inside each band is taxed at that band's rate.
SlabRateIncome in slabTax

Income Tax Summary

Before final return adjustments
Base slab taxRs. 0
Section 4AB surchargeRs. 0
Less: verified tax creditsRs. 0
Less: adjustable WHTRs. 0
Estimated payable / refundRs. 0

Capital Gains Estimator

For assets acquired on or after 1 July 2024, current published summaries describe a 15% rate for ATL individuals/AOPs; non-ATL treatment can follow normal slab rates subject to a 15% minimum. Pre-1 July 2024 property/securities use different historical schedules. This estimator is intentionally conservative and flags cases needing detailed review.

Withholding Tax Estimator

Rate-card note: FBR's currently published WHT rate card is for Tax Year 2026 and is updated through 30 June 2025. Because a complete 2026-27 rate card is not yet published on FBR's rate-card page, this module avoids pretending that every 2026-27 WHT rate is verified. Always check the latest FBR section/rate before filing.

Tax Credits — Assisted Entry

Enter an eligible credit amount only after checking the applicable section and conditions. This module caps the total credit at the base income tax to prevent negative tax.

This is not an eligibility engine. The entered amounts are treated as already-verified tax-credit amounts. Do not enter donations, Zakat or investments as a credit without confirming the applicable statutory formula.

Minimum Tax — Section 113 Estimator

The standard rate is commonly stated as 1.25%, but special sectors, exclusions and carry-forward rules can change the result. This module compares the entered normal liability with the selected turnover-based minimum.

Super Tax — Section 4C Estimator

Finance Act 2026 applies 8% above Rs. 500 million to other persons, and 10% above Rs. 150 million to banking, fertilizer and qualifying exploration/production income. Petroleum concession limits still require professional review.

Report

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What Is Tax Year 2027 in Pakistan?

In Pakistan, a tax year is generally identified by the calendar year in which it ends. Therefore, the period from July 1, 2026 to June 30, 2027 is commonly described in several ways. This calculator displays the relevant descriptions so users can identify the correct period.

Tax Year 2027 Financial Year 2026-27 Tax Year 2026-27

Pakistan Salary Tax Slabs for 2026-27

The Finance Act, 2026 restructured the tax slabs for salaried individuals. The calculator applies the following progressive schedule:

Annual taxable incomeTax calculation
Up to Rs. 600,0000%
Rs. 600,001-1,200,0001% of the amount above Rs. 600,000
Rs. 1,200,001-2,200,000Rs. 6,000 plus 11% above Rs. 1,200,000
Rs. 2,200,001-3,200,000Rs. 116,000 plus 20% above Rs. 2,200,000
Rs. 3,200,001-4,100,000Rs. 316,000 plus 25% above Rs. 3,200,000
Rs. 4,100,001-5,600,000Rs. 541,000 plus 29% above Rs. 4,100,000
Rs. 5,600,001-7,000,000Rs. 976,000 plus 32% above Rs. 5,600,000
Above Rs. 7,000,000Rs. 1,424,000 plus 35% above Rs. 7,000,000
How progressive tax works Reaching a higher slab does not mean your entire income is taxed at the higher percentage. Only the income falling within that band is charged at its marginal rate.

The Finance Act, 2026 also removed the Section 4AB surcharge for salaried individuals for the applicable period. Review the enacted FBR Finance Act 2026 for the controlling provisions.

How to Use the Calculator

  1. Select Salaried, Business/Non-Salaried or AOP.
  2. Select the relevant tax year.
  3. Choose annual or monthly income.
  4. Enter your primary taxable income.
  5. Add other taxable income and taxable pension, where applicable.
  6. Enter only legally allowable deductions and verified tax credits.
  7. Add adjustable withholding tax already paid.
  8. Review the estimated tax, payable amount or potential refund.
Monthly salaryIf monthly salary is selected, the calculator annualizes the entered amount before applying the annual tax slabs.

Income Types and Tax Treatment

Salaried and Mixed-Income Taxpayers

The salaried schedule generally applies when salary represents more than the required proportion of taxable income. The calculator may use the non-salaried schedule when salary does not exceed 75% of calculated taxable income. Complex mixed-income cases should be reviewed professionally.

Business Individuals and AOPs

Business individuals and AOPs follow a different schedule. Enter taxable business income after legally allowable and documented expenses. Do not enter personal expenses or unsupported deductions. A Section 4AB surcharge may apply above the relevant threshold.

Capital Gains Tax

The module estimates gain by subtracting entered purchase cost from disposal consideration. Immovable property acquired on or after July 1, 2024 may receive 15% reference treatment for an ATL individual or AOP, subject to taxpayer-specific rules and exemptions.

Special Capital-Gain Cases

Listed securities and assets acquired before July 1, 2024 may be subject to separate rates, holding periods and special provisions. The calculator flags these cases for review instead of applying one universal percentage.

Property and Other Withholding Tax

The withholding-tax module includes reference calculations for section 236C on property sales or transfers, section 236K on property purchases, section 154 on export proceeds and selected categories that require current-rate verification.

2.75%ATL reference rate under section 236C
1.25%ATL reference rate under section 236K

Non-ATL treatment and special cases should be checked against current law and applicable notifications. Review the official FBR withholding-tax rate-card page before completing a transaction.

Tax Credits and Adjustable Withholding Tax

A tax deduction reduces taxable income, while a tax credit reduces calculated tax. Enter a credit only after confirming eligibility and the statutory calculation. The calculator caps entered credits at the tax liability so the result cannot become negative.

Adjustable withholding tax is deducted after tax credits. When adjustable WHT exceeds estimated liability, the calculator may show a potential refund. This does not guarantee that FBR will issue a refund; the amount remains subject to return filing, reconciliation and verification.

Super Tax Under Section 4C

For 2026-27, the calculator applies the following configured reference rates:

Ordinary Person

8% where income exceeds Rs. 500 million.

Banking Company

10% where qualifying income exceeds Rs. 150 million.

Fertilizer Sector

10% on qualifying income above Rs. 150 million.

Exploration and Production

10% on qualifying income above Rs. 150 million, subject to applicable provisions and concession limits.

Professional review recommendedExploration and production cases may remain subject to Fifth Schedule provisions and petroleum concession limits.

Frequently Asked Questions

Is this an official FBR tax calculator?

No. TaxToday.pk is an independent information website. This calculator uses published tax provisions to provide an estimate, but it is not operated, endorsed or certified by FBR.

Does the calculator submit my tax return?

No. Calculations run in your browser. The tool does not file a return, create an FBR assessment or submit information to IRIS.

Is monthly salary entered before or after tax?

Enter gross taxable monthly salary before income-tax deduction. Select Monthly, and the calculator will convert it into an annual amount.

Why is my employer's deduction different?

Payroll deductions can differ because of bonuses, arrears, benefits, exemptions, previous employment, tax credits, changing monthly income and adjustments made during the year.

Can I use the result when filing my return?

Use it for planning and comparison, not as a substitute for an official computation. Reconcile your salary certificate, withholding statements, bank records and other income before filing.

What does ATL mean?

ATL means the Active Taxpayers List maintained by FBR. A person's ATL status can affect withholding and advance-tax rates. Being registered or having an NTN does not necessarily mean that a person currently appears on the ATL.

Official References

For authoritative information, consult the following official Federal Board of Revenue resources:

Last reviewed: August 2026 Applicable period: Tax Year 2027 / Financial Year 2026-27