If you rent out a house, flat, shop or office as an individual or an AOP, enter the rent you receive to see the tax under section 155. Tick the box if the owner is not on the Active Taxpayer List: non-filers pay double.
Tax on rent received by an individual or an AOP (section 155).
Enter the rent to see the tax for the year.
Compare the same amount across tax years
| Tax year | Tax | Rate | Comparison |
|---|
Estimates only, using each year’s Finance Act rates. Rules last checked 12 November 2026.
Rental income tax rates (individuals and AOPs): 2026-27 (tax year 2027)
| Annual rent | Tax |
|---|---|
| Up to Rs 300,000 | 0% |
| Rs 300,001 – Rs 600,000 | 5% of the amount above Rs 300,000 |
| Rs 600,001 – Rs 2,000,000 | Rs 15,000 + 10% of the amount above Rs 600,000 |
| Above Rs 2,000,000 | Rs 155,000 + 25% of the amount above Rs 2,000,000 |
Section 155, First Schedule Part III Division V; non-filers pay double.
Earlier tax years
2025-26 (tax year 2026)
| Annual rent | Tax |
|---|---|
| Up to Rs 300,000 | 0% |
| Rs 300,001 – Rs 600,000 | 5% of the amount above Rs 300,000 |
| Rs 600,001 – Rs 2,000,000 | Rs 15,000 + 10% of the amount above Rs 600,000 |
| Above Rs 2,000,000 | Rs 155,000 + 25% of the amount above Rs 2,000,000 |
Section 155, First Schedule Part III Division V; non-filers pay double.
2024-25 (tax year 2025)
| Annual rent | Tax |
|---|---|
| Up to Rs 300,000 | 0% |
| Rs 300,001 – Rs 600,000 | 5% of the amount above Rs 300,000 |
| Rs 600,001 – Rs 2,000,000 | Rs 15,000 + 10% of the amount above Rs 600,000 |
| Above Rs 2,000,000 | Rs 155,000 + 25% of the amount above Rs 2,000,000 |
Section 155, First Schedule Part III Division V; non-filers pay double.
2023-24 (tax year 2024)
| Annual rent | Tax |
|---|---|
| Up to Rs 300,000 | 0% |
| Rs 300,001 – Rs 600,000 | 5% of the amount above Rs 300,000 |
| Rs 600,001 – Rs 2,000,000 | Rs 15,000 + 10% of the amount above Rs 600,000 |
| Above Rs 2,000,000 | Rs 155,000 + 25% of the amount above Rs 2,000,000 |
Section 155, First Schedule Part III Division V; non-filers pay double.
2022-23 (tax year 2023)
| Annual rent | Tax |
|---|---|
| Up to Rs 300,000 | 0% |
| Rs 300,001 – Rs 600,000 | 5% of the amount above Rs 300,000 |
| Rs 600,001 – Rs 2,000,000 | Rs 15,000 + 10% of the amount above Rs 600,000 |
| Above Rs 2,000,000 | Rs 155,000 + 25% of the amount above Rs 2,000,000 |
Section 155, First Schedule Part III Division V; non-filers pay double.
Rental income tax questions
How is rental income taxed in Pakistan?
Individuals and AOPs pay tax on the rent they receive under a separate table: nothing on the first Rs 300,000 a year, 5% up to Rs 600,000, 10% up to Rs 2 million, and 25% above Rs 2 million.
Do non-filers pay more tax on rent?
Yes. If the owner is not on the Active Taxpayer List, the tax is doubled. Filing your return and appearing on the list halves the tax on the same rent.
Who deducts the tax on rent?
When the tenant is a company, a government body or certain other organisations, the tenant must deduct the tax when paying the rent and give you a certificate. Otherwise you pay it yourself and report the rent in your return.
Have the rates changed recently?
No. The rates for individuals and AOPs have been the same from 2022-23 to 2026-27. Companies are taxed differently and are not covered by this calculator.