Reference · FY 2025–26 Federal Board of Revenue salaried & non-salaried slabs

Pakistan income tax slabs — every bracket, on one page.

Current and prior-year FBR rates for both salaried and non-salaried filers. Use these alongside the calculator on the home page.

FY 2026–27 Proposed · Budget

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Proposed in the Finance Bill 2026 (budget presented 12 June 2026), effective 1 July 2026 once the Finance Act is passed. Salaried rates are cut across four slabs and the surcharge on salaried income is abolished; non-salaried & property figures are carried forward from FY 2025-26 pending the final Act.

Salaried individuals

Income range

Rate

Fixed amount

Up to Rs 6,00,000

—

Rs 6,00,001 — Rs 12,00,000

—

Rs 12,00,001 — Rs 22,00,000

11%

Rs 6,000

Rs 22,00,001 — Rs 32,00,000

20%

Rs 1,16,000

Rs 32,00,001 — Rs 41,00,000

25%

Rs 3,16,000

Rs 41,00,001 — Rs 56,00,000

29%

Rs 5,41,000

Rs 56,00,001 — Rs 70,00,000

32%

Rs 9,76,000

Above Rs 70,00,000

35%

Rs 14,24,000

Non-salaried / business

Income range

Rate

Fixed amount

Up to Rs 6,00,000

—

Rs 6,00,001 — Rs 12,00,000

—

Rs 12,00,001 — Rs 22,00,000

22%

Rs 12,000

Rs 22,00,001 — Rs 32,00,000

46%

Rs 2,32,000

Rs 32,00,001 — Rs 41,00,000

60%

Rs 6,92,000

Above Rs 41,00,000

70%

Rs 12,32,000

Tax is progressive — each rate applies only to income above its threshold. Below Rs 6,00,000 annual income is exempt. Non-salaried earners face a separate (higher) slab table.

FY 2025–26 (current)

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Salaried individuals

Income range

Rate

Fixed amount

Up to Rs 6,00,000

—

Rs 6,00,001 — Rs 12,00,000

—

Rs 12,00,001 — Rs 22,00,000

11%

Rs 6,000

Rs 22,00,001 — Rs 32,00,000

23%

Rs 1,16,000

Rs 32,00,001 — Rs 41,00,000

30%

Rs 3,46,000

Above Rs 41,00,000

35%

Rs 6,16,000

Non-salaried / business

Income range

Rate

Fixed amount

Up to Rs 6,00,000

—

Rs 6,00,001 — Rs 12,00,000

—

Rs 12,00,001 — Rs 22,00,000

22%

Rs 12,000

Rs 22,00,001 — Rs 32,00,000

46%

Rs 2,32,000

Rs 32,00,001 — Rs 41,00,000

60%

Rs 6,92,000

Above Rs 41,00,000

70%

Rs 12,32,000

Tax is progressive — each rate applies only to income above its threshold. Below Rs 6,00,000 annual income is exempt. Non-salaried earners face a separate (higher) slab table.

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FY 2024–25

Prior fiscal year

Salaried individuals

Income range

Rate

Fixed amount

Up to Rs 6,00,000

—

Rs 6,00,001 — Rs 12,00,000

—

Rs 12,00,001 — Rs 22,00,000

15%

Rs 30,000

Rs 22,00,001 — Rs 32,00,000

25%

Rs 1,80,000

Rs 32,00,001 — Rs 41,00,000

30%

Rs 4,30,000

Above Rs 41,00,000

35%

Rs 7,00,000

Non-salaried / business

Income range

Rate

Fixed amount

Up to Rs 6,00,000

—

Rs 6,00,001 — Rs 12,00,000

10%

—

Rs 12,00,001 — Rs 22,00,000

30%

Rs 60,000

Rs 22,00,001 — Rs 32,00,000

50%

Rs 3,60,000

Rs 32,00,001 — Rs 41,00,000

60%

Rs 8,60,000

Above Rs 41,00,000

70%

Rs 14,00,000

Tax is progressive — each rate applies only to income above its threshold. Below Rs 6,00,000 annual income is exempt. Non-salaried earners face a separate (higher) slab table.

Earlier fiscal years

FY 2023-24

Salaried individuals

Income range

Rate

Fixed amount

Up to Rs 6,00,000

—

Rs 6,00,001 — Rs 12,00,000

2.5%

—

Rs 12,00,001 — Rs 24,00,000

12.5%

Rs 15,000

Rs 24,00,001 — Rs 36,00,000

22.5%

Rs 1,65,000

Rs 36,00,001 — Rs 60,00,000

27.5%

Rs 4,35,000

Above Rs 60,00,000

35%

Rs 10,95,000

Tax is progressive — each rate applies only to income above its threshold. Below Rs 6,00,000 annual income is exempt. Non-salaried earners face a separate (higher) slab table.

FY 2022-23

Salaried individuals

Income range

Rate

Fixed amount

Up to Rs 6,00,000

—

Rs 6,00,001 — Rs 12,00,000

2.5%

—

Rs 12,00,001 — Rs 24,00,000

12.5%

Rs 15,000

Rs 24,00,001 — Rs 36,00,000

20%

Rs 1,65,000

Rs 36,00,001 — Rs 60,00,000

25%

Rs 4,05,000

Rs 60,00,001 — Rs 1,20,00,000

32.5%

Rs 10,05,000

Above Rs 1,20,00,000

35%

Rs 29,55,000

Tax is progressive — each rate applies only to income above its threshold. Below Rs 6,00,000 annual income is exempt. Non-salaried earners face a separate (higher) slab table.

FY 2021-22

Salaried individuals

Income range

Rate

Fixed amount

Up to Rs 6,00,000

—

Rs 6,00,001 — Rs 12,00,000

—

Rs 12,00,001 — Rs 18,00,000

10%

Rs 30,000

Rs 18,00,001 — Rs 25,00,000

15%

Rs 90,000

Rs 25,00,001 — Rs 35,00,000

17.5%

Rs 1,95,000

Rs 35,00,001 — Rs 50,00,000

20%

Rs 3,70,000

Rs 50,00,001 — Rs 80,00,000

22.5%

Rs 6,70,000

Rs 80,00,001 — Rs 1,20,00,000

25%

Rs 13,45,000

Rs 1,20,00,001 — Rs 3,00,00,000

27.5%

Rs 23,45,000

Rs 3,00,00,001 — Rs 5,00,00,000

30%

Rs 72,95,000

Rs 5,00,00,001 — Rs 7,50,00,000

32.5%

Rs 1,32,95,000

Above Rs 7,50,00,000

35%

Rs 2,14,20,000

Tax is progressive — each rate applies only to income above its threshold. Below Rs 6,00,000 annual income is exempt. Non-salaried earners face a separate (higher) slab table.

FY 2020-21

Salaried individuals

Income range

Rate

Fixed amount

Up to Rs 6,00,000

—

Rs 6,00,001 — Rs 12,00,000

—

Rs 12,00,001 — Rs 18,00,000

10%

Rs 30,000

Rs 18,00,001 — Rs 25,00,000

15%

Rs 90,000

Rs 25,00,001 — Rs 35,00,000

17.5%

Rs 1,95,000

Rs 35,00,001 — Rs 50,00,000

20%

Rs 3,70,000

Rs 50,00,001 — Rs 80,00,000

22.5%

Rs 6,70,000

Rs 80,00,001 — Rs 1,20,00,000

25%

Rs 13,45,000

Rs 1,20,00,001 — Rs 3,00,00,000

27.5%

Rs 23,45,000

Rs 3,00,00,001 — Rs 5,00,00,000

30%

Rs 72,95,000

Rs 5,00,00,001 — Rs 7,50,00,000

32.5%

Rs 1,32,95,000

Above Rs 7,50,00,000

35%

Rs 2,14,20,000

Tax is progressive — each rate applies only to income above its threshold. Below Rs 6,00,000 annual income is exempt. Non-salaried earners face a separate (higher) slab table.

Things worth knowing

Tax is progressive — each rate applies only to the income above the bracket threshold.
Annual income up to Rs 6,00,000 is exempt for both salaried and non-salaried filers.
Non-salaried slabs run higher than salaried slabs at every band above the exemption — sometimes meaningfully.
IT exporters under the export-services regime pay 0.25% (PSEB-registered) or 1% (unregistered) on foreign-currency receipts — outside this slab table entirely.
For FY 2025–26, a 9% surcharge applies on tax computed where annual taxable income exceeds Rs 1 crore. Under the proposed Budget 2026–27, this surcharge is abolished for salaried individuals (it remains for non-salaried filers).
From FY 2026–27 (proposed), salaried rates are cut in four slabs — 23%→20%, 30%→25%, and the old 35% top band split into 29% (Rs 41–56 lakh), 32% (Rs 56–70 lakh) and 35% (above Rs 70 lakh). Effective 1 July 2026, pending the Finance Act.