Income Tax Calculator
Calculate your annual income tax as per FBR Pakistan slabs.
Enter details
FBR slabs — Finance Act 2025 (FY 2025-26)
= PKR 8,333 per month
Result
Slab-by-slab breakdown
| Slab | Rate | Your income in slab | Tax from slab |
|---|---|---|---|
| PKR 0 – PKR 600,000 | 0% | PKR 100,000 | PKR 0 |
| PKR 600,000 – PKR 1,200,000 | 1% | — | — |
| PKR 1,200,000 – PKR 2,200,000 | 11% | — | — |
| PKR 2,200,000 – PKR 3,200,000 | 23% | — | — |
| PKR 3,200,000 – PKR 4,100,000 | 30% | — | — |
| PKR 4,100,000 – above | 35% | — | — |
| Subtotal (base tax) | PKR 100,000 | PKR 0 | |
| Total annual tax | PKR 0 | ||
How it works
Pakistan's income tax is progressive: your income is sliced into slabs and each slice is taxed at that slab's rate. The official FBR formula simplifies this as a fixed amount for crossing into a slab plus a percentage on income above that slab's lower bound.
Tax = Fixed_tax_of_slab + (Annual_income − Slab_lower_bound) × Slab_rate
If Salaried AND Annual_income > 10,000,000 → Tax += Tax × 9% (surcharge)
Your input
Taxpayer type = Salaried
Annual income = PKR 100,000
Current slab = PKR 0 – PKR 600,000 @ 0%
Base tax = PKR 0 + (PKR 100,000 − PKR 0) × 0%
= PKR 0
Surcharge = Not applicable
Total tax = PKR 0
Effective rate = 0.00%
Monthly tax = PKR 0
Monthly net = PKR 8,333Salaried vs business slabs
- Salaried rates apply when more than 75% of your income is from salary. The top rate is 35% and a 9% surcharge kicks in above PKR 10,000,000.
- Business / AOP rates are steeper at lower brackets (15% from PKR 600k) and top out at 45%.
Effective vs marginal rate
Marginal rate is what the next rupee you earn will be taxed at. Effective rate is your blended average — always lower than marginal because the lower slabs are taxed at lower rates.
Slabs reflect FBR rates effective 1 July 2025 (Finance Act 2025). This is a guide — confirm your filing with a tax advisor or on iris.fbr.gov.pk.
Income Tax Calculator — FAQs
Common questions about the Income Tax Calculator.