Pakistan Income Tax Slabs FY 2025-26 & 2024-25
Official Federal Board of Revenue (FBR) tax rates and brackets for Pakistani taxpayers. Compare current and previous year tax slabs for accurate tax planning.
Pakistan Income Tax Slabs FY 2025-26
Current income tax rates in Pakistan as per Federal Board of Revenue (FBR) for fiscal year 2025-26. Effective from 01/07/2025 to 30/06/2026.
Salaried Individuals Tax Rates
| Income Range (PKR) | Tax Rate (%) | Fixed Amount (PKR) |
|---|---|---|
| Rs 0 - Rs 600,000 | 0% | Rs 0 |
| Rs 600,001 - Rs 1,200,000 | 1% | Rs 0 |
| Rs 1,200,001 - Rs 2,200,000 | 11% | Rs 6,000 |
| Rs 2,200,001 - Rs 3,200,000 | 23% | Rs 116,000 |
| Rs 3,200,001 - Rs 4,100,000 | 30% | Rs 346,000 |
| Rs 4,100,001 - Above | 35% | Rs 616,000 |
Non-Salaried / Business Tax Rates
| Income Range (PKR) | Tax Rate (%) | Fixed Amount (PKR) |
|---|---|---|
| Rs 0 - Rs 600,000 | 0% | Rs 0 |
| Rs 600,001 - Rs 1,200,000 | 2% | Rs 0 |
| Rs 1,200,001 - Rs 2,200,000 | 22% | Rs 12,000 |
| Rs 2,200,001 - Rs 3,200,000 | 46% | Rs 232,000 |
| Rs 3,200,001 - Rs 4,100,000 | 60% | Rs 692,000 |
| Rs 4,100,001 - Above | 70% | Rs 1,232,000 |
Important Notes
- Tax rates are progressive - higher rates apply only to income above each threshold
- Minimum taxable income threshold is PKR 600,000 for both categories
- Non-salaried individuals face higher tax rates compared to salaried employees
- Additional taxes may apply based on other income sources and deductions
- Consult with a tax advisor for personalized tax planning
Previous Year Tax Rates (FY 2024-25)
Compare with previous fiscal year tax rates to understand changes and plan accordingly.
Pakistan Income Tax Slabs FY 2024-25
Current income tax rates in Pakistan as per Federal Board of Revenue (FBR) for fiscal year 2024-25. Effective from 01/07/2024 to 30/06/2025.
Salaried Individuals Tax Rates
| Income Range (PKR) | Tax Rate (%) | Fixed Amount (PKR) |
|---|---|---|
| Rs 0 - Rs 600,000 | 0% | Rs 0 |
| Rs 600,001 - Rs 1,200,000 | 5% | Rs 0 |
| Rs 1,200,001 - Rs 2,200,000 | 15% | Rs 30,000 |
| Rs 2,200,001 - Rs 3,200,000 | 25% | Rs 180,000 |
| Rs 3,200,001 - Rs 4,100,000 | 30% | Rs 430,000 |
| Rs 4,100,001 - Above | 35% | Rs 700,000 |
Non-Salaried / Business Tax Rates
| Income Range (PKR) | Tax Rate (%) | Fixed Amount (PKR) |
|---|---|---|
| Rs 0 - Rs 600,000 | 0% | Rs 0 |
| Rs 600,001 - Rs 1,200,000 | 10% | Rs 0 |
| Rs 1,200,001 - Rs 2,200,000 | 30% | Rs 60,000 |
| Rs 2,200,001 - Rs 3,200,000 | 50% | Rs 360,000 |
| Rs 3,200,001 - Rs 4,100,000 | 60% | Rs 860,000 |
| Rs 4,100,001 - Above | 70% | Rs 1,400,000 |
Important Notes
- Tax rates are progressive - higher rates apply only to income above each threshold
- Minimum taxable income threshold is PKR 600,000 for both categories
- Non-salaried individuals face higher tax rates compared to salaried employees
- Additional taxes may apply based on other income sources and deductions
- Consult with a tax advisor for personalized tax planning
Tax Planning Tips
Maximize Deductions
Take advantage of allowable deductions like charitable donations, Zakat, medical expenses, and education costs to reduce your taxable income.
Plan Advance Tax
Calculate and pay advance tax quarterly to avoid penalties and manage cash flow effectively throughout the fiscal year.
Investment Planning
Consider tax-efficient investment options like approved pension funds, life insurance, and government securities for tax savings.
Keep Records
Maintain detailed records of income, expenses, and tax payments for accurate filing and potential audits by FBR.
Important Disclaimer
Tax calculations are estimates: The tax slabs and calculations provided are based on current FBR rates and may not reflect your exact tax liability due to various factors.
Individual circumstances vary: Your actual tax may differ based on allowable deductions, exemptions, other income sources, and specific taxpayer category.
Professional advice recommended: For complex tax situations, significant income changes, or business taxation, consult with a qualified tax advisor or chartered accountant.
Stay updated: Tax laws and rates may change during the fiscal year. Always verify current rates with official FBR publications before making financial decisions.