FBR Tax Slabs 2025-2026
Complete breakdown of income tax rates for salaried individuals in Pakistan.
Understand how progressive taxation works and calculate your tax liability based on latest FBR income tax slabs 2025-2026.
FBR Circular No. 01 of 2025-26 (Income Tax) ↗0% - Tax Free
Income Range: Rs. 0 - Rs. 6,00,000
Formula: No tax
1.0% Tax Rate
Income Range: Rs. 6,00,000 - Rs. 12,00,000
Formula: 1% of amount exceeding Rs. 6,00,000
11.0% Tax Rate
Income Range: Rs. 12,00,000 - Rs. 22,00,000
Formula: Rs. 6,000 + 11% of amount exceeding Rs. 12,00,000
23.0% Tax Rate
Income Range: Rs. 22,00,000 - Rs. 32,00,000
Formula: Rs. 1,16,000 + 23% of amount exceeding Rs. 22,00,000
30.0% Tax Rate
Income Range: Rs. 32,00,000 - Rs. 41,00,000
Formula: Rs. 3,46,000 + 30% of amount exceeding Rs. 32,00,000
35.0% Tax Rate
Income Range: Rs. 41,00,000 - Above
Formula: Rs. 6,16,000 + 35% of amount exceeding Rs. 41,00,000
9% Surcharge on High Income
In case of an individual deriving income chargeable under the head "Salary", a surcharge of 9% of the income tax shall be payable where the taxable income exceeds Rs. 1,00,00,000 (10 million) in a tax year.
Important Information
Progressive Tax System
Pakistan follows a progressive tax system where higher income is taxed at higher rates. This means you only pay the higher rate on income within that specific bracket, not on your entire income.
Surcharge for High Income
An additional 9% surcharge applies to individuals earning more than Rs. 1,00,00,000 (10 million) annually. This is calculated on the income tax amount, not on the income itself.
Tax Credits and Deductions
Various tax credits and deductions may be available based on your specific circumstances, including donations, investments in approved schemes, and medical expenses. Consult a tax professional for personalized advice.
Note: This calculator provides estimates based on standard FBR tax slabs for salaried individuals. Actual tax liability may vary based on additional factors and applicable deductions.
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