Pakistan salaried income tax slabs — FY 2025-26
For salaried individuals in Tax Year 2026 (1 July 2025 – 30 June 2026), the FBR slabs on annual taxable income are:
- Up to Rs 600,000 — 0% (exempt)
- Rs 600,001 – 1,200,000 — 1% of the amount above 600,000
- Rs 1,200,001 – 2,200,000 — Rs 6,000 + 11% of the amount above 1,200,000
- Rs 2,200,001 – 3,200,000 — Rs 116,000 + 23% of the amount above 2,200,000
- Rs 3,200,001 – 4,100,000 — Rs 346,000 + 30% of the amount above 3,200,000
- Above Rs 4,100,000 — Rs 616,000 + 35% of the amount above 4,100,000
A 9% surcharge on the calculated tax applies when annual taxable income exceeds Rs 10,000,000 (Rs 1 crore).
Marginal vs effective rate
Your marginal rate is the rate on your next rupee (your top slab). Your effective rate is total tax ÷ total income — always lower, because the early slabs are taxed lightly or not at all. A raise is never "not worth it" because of tax: only the portion in the higher slab is taxed more.
Is this gross or taxable salary?
Enter taxable salary. Some allowances (e.g. certain medical/others) may be exempt — subtract those first. When unsure, your payslip or HR can confirm your taxable figure.
Does this cover business income?
No — these are the salaried slabs. Non-salaried/business individuals have different rates.
What is the 9% surcharge?
An extra 9% on your computed tax (not on income) for high earners above Rs 1 crore/year. The calculator applies it automatically.