Pakistan Tax Slabs 2025-26
These are the official income tax rates published by the Federal Board of Revenue (FBR) for the fiscal year 2025-2026.
What changed in the 2025-26 Tax Slabs?
The Finance Act 2025-26 brought adjustments to the income tax brackets to offset inflation while aiming to increase the tax net. Notably, the basic exemption threshold remains at Rs. 600,000 annually. However, individuals in the middle and upper-middle-income brackets (earning above Rs. 2,200,000) have seen slight percentage adjustments in the standard progressive rates compared to the 2024-25 fiscal year.
For a detailed historical comparison, please consult the official FBR archives. The active tables below reflect the precise rates legally mandated for the current tax year.
Salaried Tax Slabs
Definition: You are considered a "Salaried Person" under Pakistan tax law if your base salary constitutes more than 75% of your total taxable income for the year.
Salaried Individuals Tax Slabs (2025-26)
| Sr. No | Income Range (Yearly) | Fixed Tax | Rate on Exceeding Amount |
|---|
| 1 | Up to Rs 600,000 | Rs 0 | 0% |
| 2 | Rs 600,001 to Rs 1,200,000 | Rs 0 | 5.0% of amount exceeding Rs 600,000 |
| 3 | Rs 1,200,001 to Rs 2,200,000 | Rs 30,000 | 15.0% of amount exceeding Rs 1,200,000 |
| 4 | Rs 2,200,001 to Rs 3,200,000 | Rs 180,000 | 25.0% of amount exceeding Rs 2,200,000 |
| 5 | Rs 3,200,001 to Rs 4,100,000 | Rs 430,000 | 30.0% of amount exceeding Rs 3,200,000 |
| 6 | Exceeding Rs 4,100,000 | Rs 700,000 | 35.0% of amount exceeding Rs 4,100,000 |
Non-Salaried / Business Tax Slabs
Definition: If your income from business, freelancing, or an Association of Persons (AOP) exceeds 25% of your total income, you are taxed under the non-salaried brackets, which typically feature slightly higher progressive rates.
Non-Salaried / Business Individuals Tax Slabs (2025-26)
| Sr. No | Income Range (Yearly) | Fixed Tax | Rate on Exceeding Amount |
|---|
| 1 | Up to Rs 600,000 | Rs 0 | 0% |
| 2 | Rs 600,001 to Rs 800,000 | Rs 0 | 15.0% of amount exceeding Rs 600,000 |
| 3 | Rs 800,001 to Rs 1,200,000 | Rs 30,000 | 20.0% of amount exceeding Rs 800,000 |
| 4 | Rs 1,200,001 to Rs 2,400,000 | Rs 110,000 | 30.0% of amount exceeding Rs 1,200,000 |
| 5 | Rs 2,400,001 to Rs 3,000,000 | Rs 470,000 | 40.0% of amount exceeding Rs 2,400,000 |
| 6 | Rs 3,000,001 to Rs 4,000,000 | Rs 710,000 | 45.0% of amount exceeding Rs 3,000,000 |
| 7 | Exceeding Rs 4,000,000 | Rs 1,160,000 | 50.0% of amount exceeding Rs 4,000,000 |
Frequently Asked Questions
What are the FBR tax slabs for 2025-26?
The FBR tax slabs for 2025-26 are divided into salaried and non-salaried classes, with different rates applied progressively based on annual income brackets starting above Rs. 600,000.
How are income tax slabs calculated?
Your total income is matched against the defined brackets. You pay a fixed tax amount for that bracket plus a specific percentage on any amount exceeding the minimum threshold of that bracket.
How can I calculate my exact tax liability?
You can calculate your exact tax liability instantly using our free Income Tax Calculator available on the site.
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