Free income tax calculators for Pakistan, kept up to date by KLA Pakistan’s tax team. Work out tax on a salary, business profit, rent or super tax for any of the last five tax years, or check whether you can claim a refund on the tax taken from your salary.
Tax on a salary under the rates for salaried individuals.
Medical allowance (optional, tax-free up to 10% of basic)
Medical allowance is tax-free up to 10% of basic salary, where your employer does not also provide free medical treatment or reimbursement. Enter your basic salary; leave the allowance empty to use 10% of basic.
Enter your salary to see your tax and take-home pay.
Compare the same amount across tax years
| Tax year | Tax | Rate | Comparison |
|---|
For sole proprietors, freelancers working locally and AOPs, on profit after expenses.
Enter your profit to see the tax for the year.
Income tax for the year
–
Minimum tax on turnover (section 113) and separately taxed income are not included.
Get it checked by KLACompare the same amount across tax years
| Tax year | Tax | Rate | Comparison |
|---|
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 |
|---|
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 |
|---|
Salaried individuals, tax year 2026-27. Use your salary certificate and withholding certificates. Only adjustable taxes count.
Medical allowance (optional, tax-free up to 10% of basic)
Medical allowance is tax-free up to 10% of basic salary, where your employer does not also provide free medical treatment or reimbursement. Enter your basic salary; leave the allowance empty to use 10% of basic.
Tax already deducted from you (adjustable)
Not counted: tax on dividends, prize bonds and lotteries is final and cannot be refunded.
Deductions and credits
Enter your salary and the tax deducted to see your estimated refund.
Estimated refund you may claim
–
A refund is claimed through your return and a refund application; the FBR may verify it before paying.
Claim it with KLAEstimates only, using each year’s Finance Act rates. Rules last checked 12 November 2026.
Salary tax rates: 2026-27 (tax year 2027)
| Annual taxable salary | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 1,200,000 | 1% of the amount above Rs 600,000 |
| Rs 1,200,001 – Rs 2,200,000 | Rs 6,000 + 11% of the amount above Rs 1,200,000 |
| Rs 2,200,001 – Rs 3,200,000 | Rs 116,000 + 20% of the amount above Rs 2,200,000 |
| Rs 3,200,001 – Rs 4,100,000 | Rs 316,000 + 25% of the amount above Rs 3,200,000 |
| Rs 4,100,001 – Rs 5,600,000 | Rs 541,000 + 29% of the amount above Rs 4,100,000 |
| Rs 5,600,001 – Rs 7,000,000 | Rs 976,000 + 32% of the amount above Rs 5,600,000 |
| Above Rs 7,000,000 | Rs 1,424,000 + 35% of the amount above Rs 7,000,000 |
Finance Act 2026; surcharge on salary withdrawn.
Earlier tax years
2025-26 (tax year 2026)
| Annual taxable salary | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 1,200,000 | 1% of the amount above Rs 600,000 |
| Rs 1,200,001 – Rs 2,200,000 | Rs 6,000 + 11% of the amount above Rs 1,200,000 |
| Rs 2,200,001 – Rs 3,200,000 | Rs 116,000 + 23% of the amount above Rs 2,200,000 |
| Rs 3,200,001 – Rs 4,100,000 | Rs 346,000 + 30% of the amount above Rs 3,200,000 |
| Above Rs 4,100,000 | Rs 616,000 + 35% of the amount above Rs 4,100,000 |
Finance Act 2025; 9% surcharge above Rs 10 million.
2024-25 (tax year 2025)
| Annual taxable salary | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 1,200,000 | 5% of the amount above Rs 600,000 |
| Rs 1,200,001 – Rs 2,200,000 | Rs 30,000 + 15% of the amount above Rs 1,200,000 |
| Rs 2,200,001 – Rs 3,200,000 | Rs 180,000 + 25% of the amount above Rs 2,200,000 |
| Rs 3,200,001 – Rs 4,100,000 | Rs 430,000 + 30% of the amount above Rs 3,200,000 |
| Above Rs 4,100,000 | Rs 700,000 + 35% of the amount above Rs 4,100,000 |
Finance Act 2024; 10% surcharge above Rs 10 million.
2023-24 (tax year 2024)
| Annual taxable salary | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 1,200,000 | 2.5% of the amount above Rs 600,000 |
| Rs 1,200,001 – Rs 2,400,000 | Rs 15,000 + 12.5% of the amount above Rs 1,200,000 |
| Rs 2,400,001 – Rs 3,600,000 | Rs 165,000 + 22.5% of the amount above Rs 2,400,000 |
| Rs 3,600,001 – Rs 6,000,000 | Rs 435,000 + 27.5% of the amount above Rs 3,600,000 |
| Above Rs 6,000,000 | Rs 1,095,000 + 35% of the amount above Rs 6,000,000 |
Finance Act 2023.
2022-23 (tax year 2023)
| Annual taxable salary | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 1,200,000 | 2.5% of the amount above Rs 600,000 |
| Rs 1,200,001 – Rs 2,400,000 | Rs 15,000 + 12.5% of the amount above Rs 1,200,000 |
| Rs 2,400,001 – Rs 3,600,000 | Rs 165,000 + 20% of the amount above Rs 2,400,000 |
| Rs 3,600,001 – Rs 6,000,000 | Rs 405,000 + 25% of the amount above Rs 3,600,000 |
| Rs 6,000,001 – Rs 12,000,000 | Rs 1,005,000 + 32.5% of the amount above Rs 6,000,000 |
| Above Rs 12,000,000 | Rs 2,955,000 + 35% of the amount above Rs 12,000,000 |
Finance Act 2022.
Business and AOP tax rates: 2026-27 (tax year 2027)
| Annual taxable income | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 1,200,000 | 15% of the amount above Rs 600,000 |
| Rs 1,200,001 – Rs 1,600,000 | Rs 90,000 + 20% of the amount above Rs 1,200,000 |
| Rs 1,600,001 – Rs 3,200,000 | Rs 170,000 + 30% of the amount above Rs 1,600,000 |
| Rs 3,200,001 – Rs 5,600,000 | Rs 650,000 + 40% of the amount above Rs 3,200,000 |
| Above Rs 5,600,000 | Rs 1,610,000 + 45% of the amount above Rs 5,600,000 |
Finance Act 2026; 10% surcharge above Rs 10 million.
Earlier tax years
2025-26 (tax year 2026)
| Annual taxable income | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 1,200,000 | 15% of the amount above Rs 600,000 |
| Rs 1,200,001 – Rs 1,600,000 | Rs 90,000 + 20% of the amount above Rs 1,200,000 |
| Rs 1,600,001 – Rs 3,200,000 | Rs 170,000 + 30% of the amount above Rs 1,600,000 |
| Rs 3,200,001 – Rs 5,600,000 | Rs 650,000 + 40% of the amount above Rs 3,200,000 |
| Above Rs 5,600,000 | Rs 1,610,000 + 45% of the amount above Rs 5,600,000 |
Finance Act 2025; 10% surcharge above Rs 10 million.
2024-25 (tax year 2025)
| Annual taxable income | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 1,200,000 | 15% of the amount above Rs 600,000 |
| Rs 1,200,001 – Rs 1,600,000 | Rs 90,000 + 20% of the amount above Rs 1,200,000 |
| Rs 1,600,001 – Rs 3,200,000 | Rs 170,000 + 30% of the amount above Rs 1,600,000 |
| Rs 3,200,001 – Rs 5,600,000 | Rs 650,000 + 40% of the amount above Rs 3,200,000 |
| Above Rs 5,600,000 | Rs 1,610,000 + 45% of the amount above Rs 5,600,000 |
Finance Act 2024; 10% surcharge above Rs 10 million.
2023-24 (tax year 2024)
| Annual taxable income | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 800,000 | 7.5% of the amount above Rs 600,000 |
| Rs 800,001 – Rs 1,200,000 | Rs 15,000 + 15% of the amount above Rs 800,000 |
| Rs 1,200,001 – Rs 2,400,000 | Rs 75,000 + 20% of the amount above Rs 1,200,000 |
| Rs 2,400,001 – Rs 3,000,000 | Rs 315,000 + 25% of the amount above Rs 2,400,000 |
| Rs 3,000,001 – Rs 4,000,000 | Rs 465,000 + 30% of the amount above Rs 3,000,000 |
| Above Rs 4,000,000 | Rs 765,000 + 35% of the amount above Rs 4,000,000 |
Finance Act 2023.
2022-23 (tax year 2023)
| Annual taxable income | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 800,000 | 5% of the amount above Rs 600,000 |
| Rs 800,001 – Rs 1,200,000 | Rs 10,000 + 12.5% of the amount above Rs 800,000 |
| Rs 1,200,001 – Rs 2,400,000 | Rs 60,000 + 17.5% of the amount above Rs 1,200,000 |
| Rs 2,400,001 – Rs 3,000,000 | Rs 270,000 + 22.5% of the amount above Rs 2,400,000 |
| Rs 3,000,001 – Rs 4,000,000 | Rs 405,000 + 27.5% of the amount above Rs 3,000,000 |
| Rs 4,000,001 – Rs 6,000,000 | Rs 680,000 + 32.5% of the amount above Rs 4,000,000 |
| Above Rs 6,000,000 | Rs 1,330,000 + 35% of the amount above Rs 6,000,000 |
Finance Act 2022.
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.
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).
Questions about these calculators
Which tax years do the calculators cover?
Tax years 2022-23 to 2026-27, using the rates in each year’s Finance Act. Pick the year from the drop-down; each result also shows the same amount in every year.
How accurate are the results?
They follow the published rate tables for each year, but they are estimates. Your final tax depends on your full return, exemptions and any income taxed separately. KLA can check your figures before you file.
How do I claim a refund?
A refund is claimed through your income tax return and a refund application on IRIS. The FBR may verify it before paying. KLA can prepare and file both for you.