FBR Salary Tax Slabs

Pakistan Income Tax Calculator 2026-2027

Professional salary tax estimates for salaried persons in Pakistan. Select a tax year (2026-2027 through 2013-2014), enter taxable income, and get instant annual & monthly breakdowns with slab analysis and year-over-year comparison.

14 Tax Years Instant Results Salaried Persons
Tax Year 2026-2027

Income Details

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PKR

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For salaried persons in Pakistan. Estimates based on official FBR salary tax slabs.

Income Tax Calculator Pakistan 2026-27 | Salary Tax Calculator

Use our income tax calculator Pakistan tool to estimate salary tax for FY2026-27, Tax Year 2027. Enter your taxable monthly or annual salary to see your estimated annual income tax, monthly tax deduction, salary after income tax, effective tax rate and applicable tax slab.
Pakistan’s normal tax year runs for 12 months ending on June 30. This means income earned from July 1, 2026 to June 30, 2027 falls in Tax Year 2027. FBR’s current withholding-tax rate card for Tax Year 2027 is updated through the Finance Act 2026.
This calculator is designed primarily for salaried individuals. Under the Income Tax Ordinance, the special salaried-person tax rates apply where income chargeable under the head “Salary” exceeds 75% of the individual’s taxable income. If most of your taxable income comes from business, freelancing or another source, the salary calculator may not be the correct tool for your full tax liability.

How to use the salary tax calculator

Enter Your Income

Enter your taxable salary or income

Choose

select monthly or annual income.

Choose

Select FY2026-27 for current Tax Year 2027 calculations.

Tap “Calculate”

Review your annual tax, estimated monthly tax and salary after income tax.

View Results

Check the applicable slab, marginal rate and effective tax rate for a clearer explanation of the result.

A calculator result is an estimate, not an FBR assessment. Exemptions, tax credits, bonuses, salary changes, mixed sources of income and employer payroll adjustments can affect the final amount. Section 149 specifically requires employers to estimate salary income for the tax year and allows relevant adjustments to withholding during the year.

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Pakistan salary tax slabs for FY2026-27 and Tax Year 2027

The following salary tax rates are based on the current FBR-published Income Tax Ordinance for Tax Year 2027.

Pakistan Government Finalize Tax Slabs Year 2026-27 These income tax slabs and rates will be applicable for the salary individuals. This income tax calculator also functions as per the following income tax slabs.

Annual taxable income

Equivalent monthly taxable salary if constant

Tax calculation

Up to Rs. 600,000

Up to Rs. 50,000

0%

Rs. 600,001 to Rs. 1,200,000

Over Rs. 50,000 to Rs. 100,000

1% of the amount above Rs. 600,000

Rs. 1,200,001 to Rs. 2,200,000

Over Rs. 100,000 to about Rs. 183,333

Rs. 6,000 + 11% of the amount above Rs. 1,200,000

Rs. 2,200,001 to Rs. 3,200,000

Over about Rs. 183,333 to Rs. 266,667

Rs. 116,000 + 20% of the amount above Rs. 2,200,000

Rs. 3,200,001 to Rs. 4,100,000

Over about Rs. 266,667 to Rs. 341,667

Rs. 316,000 + 25% of the amount above Rs. 3,200,000

Rs. 4,100,001 to Rs. 5,600,000

Over about Rs. 341,667 to Rs. 466,667

Rs. 541,000 + 29% of the amount above Rs. 4,100,000

Rs. 5,600,001 to Rs. 7,000,000

Over about Rs. 466,667 to Rs. 583,333

Rs. 976,000 + 32% of the amount above Rs. 5,600,000

Above Rs. 7,000,000

Above about Rs. 583,333

Rs. 1,424,000 + 35% of the amount above Rs. 7,000,000

The monthly figures in the second column are only convenient equivalents obtained by dividing the annual threshold by 12. A bonus, salary increase, job change or other taxable employment payment can change your annual salary even when your regular monthly basic salary stays the same.

How progressive tax slabs work

Pakistan’s salary tax table is progressive. Moving into a higher slab does not mean the new percentage is charged on your entire salary.
For example, an annual taxable salary of Rs. 3 million falls in the Rs. 2.2 million to Rs. 3.2 million bracket. The tax is not 20% of Rs. 3 million. Instead, the formula is:

Rs. 116,000 + 20% of the amount above Rs. 2,200,000
The amount above Rs. 2.2 million is Rs. 800,000, so:

Rs. 116,000 + (Rs. 800,000 × 20%) = Rs. 276,000

This distinction is why the marginal tax rate and effective tax rate are different.
Your marginal rate is the rate applying to additional taxable income within your current bracket. Your effective rate is total income tax divided by total taxable income.

What changed for FY2026-27?

FBR describes the 2026-27 changes as a reduction in tax rates for salaried individuals through a restructuring of the slabs. Additional intermediate brackets were added, and the income level at which the maximum 35% marginal rate begins increased from Rs. 4.1 million to Rs. 7 million.

There is another important change for higher-paid employees. Section 4AB currently provides a 10% surcharge in specified circumstances for individuals and associations of persons whose taxable income exceeds Rs. 10 million, but it expressly provides that no surcharge is payable in the case of an individual deriving income chargeable under the head Salary. The previous salary surcharge treatment should therefore not be added to a Tax Year 2027 salary calculation.

How salary income tax is calculated in Pakistan

A basic salary tax calculation starts with your taxable annual salary, not simply the number printed as “basic salary” on your employment contract.
The Income Tax Ordinance defines salary broadly. It includes pay and wages as well as items such as overtime, bonus, commission, fees, certain allowances, perquisites and other employment-related amounts, subject to the exemptions and special rules in the Ordinance.

For a regular monthly taxable salary, a simple estimate works like this:
Annual taxable salary = monthly taxable salary × 12

Next, identify the annual tax slab. Use the fixed or base amount shown in that slab and add the stated percentage of income above its threshold.
For example, for Rs. 150,000 taxable salary per month:

Rs. 150,000 × 12 = Rs. 1,800,000 annual taxable salary
The applicable formula is:
Rs. 6,000 + 11% of the amount above Rs. 1,200,000
Therefore:
Rs. 1,800,000 – Rs. 1,200,000 = Rs. 600,000
Rs. 600,000 × 11% = Rs. 66,000
Rs. 66,000 + Rs. 6,000 = Rs. 72,000 annual tax
A simple monthly estimate is:
Rs. 72,000 ÷ 12 = Rs. 6,000 per month
Estimated monthly salary after income tax is therefore:
Rs. 150,000 – Rs. 6,000 = Rs. 144,000

Salary tax examples and estimated take-home pay

The following examples assume a constant taxable salary for all 12 months, no additional taxable bonus and no separate exemption, credit or other adjustment. They use the Tax Year 2027 salary slabs published in the current FBR Income Tax Ordinance.

Taxable salary per month

Annual taxable salary

Estimated annual income tax

Simple monthly tax estimate

Salary after income tax per month

Rs. 50,000

Rs. 600,000

0

Rs. 0

Rs. 50,000

Rs. 75,000

Rs. 900,000

Rs. 3,000

Rs. 250

Rs. 74,750

Rs. 100,000

Rs. 1,200,000

Rs. 6,000

Rs. 500

Rs. 99,500

Rs. 150,000

Rs. 1,800,000

Rs. 72,000

Rs. 6000

Rs. 144,000

Rs. 200,000

Rs. 2,400,000

Rs. 156,000

Rs. 13,000

Rs. 187,000

Rs. 250,000

Rs. 3,000,000

Rs. 276,000

Rs. 23,000

Rs. 227,000

Rs. 300,000

Rs. 3,600,000

Rs. 416,000

Rs. 34,667

about Rs. 265,333

Rs. 400,000

Rs. 4,800,000

Rs. 744,000

Rs. 62,000

Rs. 338,000

Rs. 500,000

Rs. 6,000,000

Rs. 1,104,000

Rs. 92,000

Rs. 408,000

Rs. 750,000

Rs. 9,000,000

Rs. 2,124,000

Rs. 177,000

Rs. 573,000

Rs. 1,000,000

Rs. 12,000,000

Rs. 3,174,000

Rs. 264,500

Rs. 735,500

Example: tax on Rs. 100,000 monthly salary

A taxable monthly salary of Rs. 100,000 produces annual taxable salary of Rs. 1.2 million.
The rate for income above Rs. 600,000 and up to Rs. 1.2 million is 1% of the excess over Rs. 600,000.

Rs. 1,200,000 – Rs. 600,000 = Rs. 600,000
1% × Rs. 600,000 = Rs. 6,000 annual tax

The simple monthly estimate is:

Rs. 6,000 ÷ 12 = Rs. 500

So estimated salary after income tax is approximately Rs. 99,500 per month.

Example: tax on Rs. 250,000 monthly salary

Annual taxable salary:

Rs. 250,000 × 12 = Rs. 3,000,000

Applicable Tax Year 2027 formula:

Rs. 116,000 + 20% of amount above Rs. 2,200,000

Amount above threshold:

Rs. 3,000,000 – Rs. 2,200,000 = Rs. 800,000

Tax on that excess:

Rs. 800,000 × 20% = Rs. 160,000

Annual tax:

Rs. 116,000 + Rs. 160,000 = Rs. 276,000

Simple monthly tax estimate:

Rs. 276,000 ÷ 12 = Rs. 23,000

Estimated monthly salary after income tax:

Rs. 250,000 – Rs. 23,000 = Rs. 227,000

Example: tax on Rs. 500,000 monthly salary

Annual taxable salary:

Rs. 500,000 × 12 = Rs. 6,000,000

The applicable formula is Rs. 976,000 plus 32% of taxable income above Rs. 5.6 million.

Rs. 6,000,000 – Rs. 5,600,000 = Rs. 400,000

Rs. 400,000 × 32% = Rs. 128,000

Rs. 976,000 + Rs. 128,000 = Rs. 1,104,000 annual tax

That gives a simple monthly estimate of Rs. 92,000 and salary after income tax of approximately Rs. 408,000 per month.

FAQs

With a constant taxable salary of Rs. 100,000 for 12 months, annual taxable salary is Rs. 1.2 million. Tax is Rs. 6,000 for the year, giving a simple estimate of Rs. 500 per month.

Under the Tax Year 2027 salaried-person table, taxable income up to Rs. 600,000 per year is taxed at 0%. For someone receiving the same taxable salary every month with no additional taxable employment income, this corresponds to Rs. 50,000 per month.

Rs. 150,000 per month equals Rs. 1.8 million annually. Using the Tax Year 2027 formula of Rs. 6,000 plus 11% of income above Rs. 1.2 million, annual tax is Rs. 72,000 and the simple monthly estimate is Rs. 6,000.

The Tenth Schedule rules that increase withholding for persons not appearing on the Active Taxpayers List expressly exclude tax deducted under section 149. Therefore, normal section 149 salary withholding should not simply be increased because a salaried person is not on the ATL.

ATL status can still affect other transactions, so this answer should not be generalized to property, vehicles, banking or every other tax.

Bonus is included within the statutory definition of salary, subject to any specific provision that may apply to the circumstances. A taxable bonus can therefore increase annual salary and may move part of the employee’s income into a higher marginal bracket.

The current section 4AB provides that no surcharge is payable in the case of an individual deriving income chargeable under the head Salary. Older calculator pages that continue adding the previous salaried surcharge can therefore overstate current Tax Year 2027 salary tax.

Not automatically. The special salaried-person rates apply where income chargeable under Salary exceeds 75% of the individual’s taxable income. Genuine business or freelance income can fall under different rules. Use the calculator that matches the legal source of your income rather than choosing the salary calculator simply because you receive money every month. you can use https://taxcalculation.pk/freelancer-tax-calculator-pakistan/ to calculate freelancing income.

“Salary” for income-tax purposes can include more than basic pay. The law includes wages, overtime, bonuses, commissions, certain allowances, perquisites and other employment receipts, while particular exemptions can remove or modify some items.

For the most reliable estimate, enter the taxable salary amount required by the calculator rather than assuming every item in a compensation package is automatically taxable or automatically exempt.

The calculator usually starts from a full-year salary estimate. Under section 149, an employer calculates withholding using estimated salary for the tax year and can adjust for earlier withholding, an excess or deficiency, and specified tax credits with supporting documentation. Bonuses and mid-year salary increases can also change the estimated annual amount.

The effective tax rate is your total annual income tax divided by annual taxable income. Because Pakistan’s salaried table is progressive, the effective rate will normally be lower than the top marginal rate applying to the last portion of your income.

For example, at Rs. 3 million annual taxable salary, tax is Rs. 276,000. The effective rate is 9.2%, even though the marginal bracket rate on the portion above Rs. 2.2 million is 20%.

The federal salary-income brackets in the Income Tax Ordinance are not selected according to Punjab, Sindh, Khyber Pakhtunkhwa or Balochistan. Separate provincial employment or social-security matters should be calculated separately where relevant.

TaxCalculation.pk is an independent calculator website, not FBR. Your own site already makes this distinction on its main calculator directory, which is the correct approach.

The better trust statement is: “Calculations are based on rates published by the Federal Board of Revenue and the applicable Income Tax Ordinance.” FBR itself publishes the legislation and Tax Year 2027 withholding-rate material used to verify the current figures.

Source and update note for publication: Salary slabs and rules on this page were checked against FBR’s Income Tax Ordinance, 2001 as amended through the Finance Act 2026, together with FBR’s Tax Year 2027 withholding-tax material. The FY2026-27 salary changes apply to Tax Year 2027.