Super tax under section 4C is an extra tax on high-earning companies, AOPs and individuals. Enter your income for super tax to see what you owe for 2026-27, including the new Rs 500 million threshold and the export exemption, and compare it with earlier years.
Section 4C super tax for high-earning companies, AOPs and individuals.
Special sector rates for this year are not in the calculator; the general rates are shown.
Enter income for super tax to see what you owe.
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.
Super tax rates (section 4C): 2026-27 (tax year 2027)
| Income for super tax | Tax |
|---|---|
| Up to Rs 500,000,000 | 0% |
| Above Rs 500,000,000 | 8% of the whole income |
| Banks, oil & gas exploration, fertiliser: above Rs 150,000,000 | 10% of the whole income |
Finance Act 2026. Exempt where exports are more than 80% of turnover.
Earlier tax years
2025-26 (tax year 2026)
| Income for super tax | Tax |
|---|---|
| Up to Rs 150,000,000 | 0% |
| Rs 150,000,001 – Rs 200,000,000 | 1% of the whole income |
| Rs 200,000,001 – Rs 250,000,000 | 1.5% of the whole income |
| Rs 250,000,001 – Rs 300,000,000 | 2.5% of the whole income |
| Rs 300,000,001 – Rs 350,000,000 | 3.5% of the whole income |
| Rs 350,000,001 – Rs 400,000,000 | 5.5% of the whole income |
| Rs 400,000,001 – Rs 500,000,000 | 7.5% of the whole income |
| Above Rs 500,000,000 | 10% of the whole income |
Finance Act 2025.
2024-25 (tax year 2025)
| Income for super tax | Tax |
|---|---|
| Up to Rs 150,000,000 | 0% |
| Rs 150,000,001 – Rs 200,000,000 | 1% of the whole income |
| Rs 200,000,001 – Rs 250,000,000 | 2% of the whole income |
| Rs 250,000,001 – Rs 300,000,000 | 3% of the whole income |
| Rs 300,000,001 – Rs 350,000,000 | 4% of the whole income |
| Rs 350,000,001 – Rs 400,000,000 | 6% of the whole income |
| Rs 400,000,001 – Rs 500,000,000 | 8% of the whole income |
| Above Rs 500,000,000 | 10% of the whole income |
Finance Act 2024.
2023-24 (tax year 2024)
| Income for super tax | Tax |
|---|---|
| Up to Rs 150,000,000 | 0% |
| Rs 150,000,001 – Rs 200,000,000 | 1% of the whole income |
| Rs 200,000,001 – Rs 250,000,000 | 2% of the whole income |
| Rs 250,000,001 – Rs 300,000,000 | 3% of the whole income |
| Rs 300,000,001 – Rs 350,000,000 | 4% of the whole income |
| Rs 350,000,001 – Rs 400,000,000 | 6% of the whole income |
| Rs 400,000,001 – Rs 500,000,000 | 8% of the whole income |
| Above Rs 500,000,000 | 10% of the whole income |
Finance Act 2023.
2022-23 (tax year 2023)
| Income for super tax | Tax |
|---|---|
| Up to Rs 150,000,000 | 0% |
| Rs 150,000,001 – Rs 200,000,000 | 1% of the whole income |
| Rs 200,000,001 – Rs 250,000,000 | 2% of the whole income |
| Rs 250,000,001 – Rs 300,000,000 | 3% of the whole income |
| Rs 300,000,001 – Rs 350,000,000 | 4% of the whole income |
| Rs 350,000,001 – Rs 400,000,000 | 6% of the whole income |
| Rs 400,000,001 – Rs 500,000,000 | 8% of the whole income |
| Above Rs 500,000,000 | 10% of the whole income |
Finance Act 2022 (special 10% rates for listed sectors not covered).
Super tax questions
What is super tax in Pakistan?
Super tax under section 4C of the Income Tax Ordinance is an additional tax on persons with high income. It was introduced by the Finance Act 2022 and is charged on top of normal income tax.
What are the super tax rates for 2026-27?
For most persons there is no super tax on income up to Rs 500 million, and 8% of income above that. Banks, oil and gas exploration companies and fertiliser sellers pay 10% where income is above Rs 150 million. Persons whose export proceeds are more than 80% of turnover are exempt.
Is super tax charged on the whole income or only the excess?
On the whole income. Once income crosses a threshold, the rate applies to all of it, so a small increase in income can raise super tax sharply.
What were the rates in earlier years?
From 2022-23 to 2024-25 the rates rose in bands from 1% above Rs 150 million to 10% above Rs 500 million. In 2025-26 the middle bands were reduced. The tables for each year are above.