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Pakistan Income Tax Rates — 2025-26
Income tax slabs and withholding tax rates from the First Schedule of the Income Tax Ordinance, 2001.
Salaried individuals
Division I, Part I — tax on taxable income of salaried persons (salary is more than 75% of taxable income).
| Taxable income | Rate on excess | Fixed tax |
|---|---|---|
| Rs 0 – 600,000 | 0% | — |
| Rs 600,000 – 1,200,000 | 1% | — |
| Rs 1,200,000 – 2,200,000 | 11% | Rs 6,000 |
| Rs 2,200,000 – 3,200,000 | 23% | Rs 116,000 |
| Rs 3,200,000 – 4,100,000 | 30% | Rs 346,000 |
| Above Rs 4,100,000 | 35% | Rs 616,000 |
Non-salaried & business individuals / AOPs
Division II, Part I — business individuals, sole proprietors and Associations of Persons.
| Taxable income | Rate on excess | Fixed tax |
|---|---|---|
| Rs 0 – 600,000 | 0% | — |
| Rs 600,000 – 1,200,000 | 15% | — |
| Rs 1,200,000 – 1,600,000 | 20% | Rs 90,000 |
| Rs 1,600,000 – 3,200,000 | 30% | Rs 170,000 |
| Rs 3,200,000 – 5,600,000 | 40% | Rs 650,000 |
| Above Rs 5,600,000 | 45% | Rs 1,610,000 |
Surcharge (Section 4AB):
9% for salaried and 10% for non-salaried, on income above Rs 10,000,000.
Withholding tax rate card
Part III — deduction/collection of tax at source. ATL = on the Active Taxpayers’ List (filer); non-ATL = not on the list.
Auctions (236A)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 236A | Sale by public auction - goods (other than immovable) | 10% | 20% |
| 236A | Sale by public auction - immovable property | 5% | 10% |
Banking & cash
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 151 Final | Profit on debt - bank/financial institution deposits Deposits & accounts with banks |
20% | 40% |
| 151 Final | Profit on debt - other cases Cases other than bank deposits |
15% | 30% |
| 231AB | Cash withdrawal (non-filers only) Non-ATL only; above Rs 50,000/day |
0% | 0.8% |
| 236Y | Amount remitted abroad via credit/debit/prepaid card | 5% | 10% |
Commission & brokerage (233)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 233 | Brokerage & commission - general Minimum tax |
12% | 24% |
| 233 | Commission - advertising agents Minimum tax |
10% | 20% |
| 233 | Commission - life insurance agents (<Rs 0.5M/yr) Minimum tax |
8% | 16% |
Contracts (153)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 153(1)(c) | Execution of contract - company | 7.5% | 15% |
| 153(1)(c) | Execution of contract - other than company | 8% | 16% |
Distribution & retail (236G / 236H)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 236G | Sales to distributors/dealers/wholesalers - other than fertilizer | 0.1% | 2% |
| 236G | Sales to distributors/dealers/wholesalers - fertilizer | 0.3% | 0.7% |
| 236H | Sales to retailers | 0.5% | 2.5% |
Dividend (150)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 150 Final | Dividend - general / REIT | 15% | 30% |
| 150 Final | Dividend - from IPPs (power producers) | 7.5% | 15% |
| 150 Final | Dividend - company paying no tax (exemption/loss/credit) | 25% | 50% |
Functions & gatherings (236CB)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 236CB | Functions & gatherings (event bill) | 10% | 20% |
Exports (154)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 154 Final | Export of goods Final tax |
1% | 2% |
Supply of goods (153)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 153(1)(a) | Supply of goods - company Minimum tax |
5% | 10% |
| 153(1)(a) | Supply of goods - other than company Minimum tax |
5.5% | 11% |
| 153(1)(a) | Supply of rice, cotton seed, edible oils Minimum tax |
1.5% | 3% |
Petroleum (156A)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 156A Final | Petroleum products - commission to petrol pump operators | 12% | 24% |
Prizes & winnings (156)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 156 Final | Prize bond / crossword puzzle winnings | 15% | 30% |
| 156 Final | Raffle, lottery, quiz, sale-promotion prize | 20% | 40% |
Property (236K / 236C)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 236K | Purchase of immovable property (value up to Rs 50M) Buyer; late-filer 4.5% this year |
1.5% | 10.5% |
| 236K | Purchase of immovable property (value Rs 50M-100M) Buyer; late-filer 5.5% this year |
2% | 14.5% |
| 236K | Purchase of immovable property (value above Rs 100M) Buyer; late-filer 6.5% this year |
2.5% | 18.5% |
| 236C | Sale/transfer of immovable property (value up to Rs 50M) Seller; late-filer 7.5% this year |
4.5% | 11.5% |
| 236C | Sale/transfer of immovable property (value Rs 50M-100M) Seller; late-filer 8.5% this year |
5% | 11.5% |
| 236C | Sale/transfer of immovable property (value above Rs 100M) Seller; late-filer 9.5% this year |
5.5% | 11.5% |
Rent (155)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 155 | Rent of immovable property - company Individual/AOP rent is slab-based |
15% | 30% |
Services (153)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 153(1)(b) | IT & IT-enabled services Minimum tax |
4% | 8% |
| 153(1)(b) | Certain specified services Minimum tax; raised to 7% in 2026-27 |
6% | 12% |
| 153(1)(b) | Other services (not specified) On gross amount |
15% | 30% |
| 153(1)(b) | Advertising services (print & electronic media) On gross amount |
1.5% | 3% |
Telecom (236)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 236 | Mobile phone & internet bill / prepaid cards Single rate |
15% | 15% |
| 236 | Telephone (landline) bill above Rs 1,000 On amount exceeding Rs 1,000 |
10% | 10% |
Motor vehicles (231B / 234)
| Section | Transaction | Filer | Non-filer |
|---|---|---|---|
| 231B | Vehicle registration - up to 850cc % of value |
0.5% | 1.5% |
| 231B | Vehicle registration - 851-1000cc % of value |
1% | 3% |
| 231B | Vehicle registration - 1001-1300cc % of value |
1.5% | 4.5% |
| 231B | Vehicle registration - 1301-1600cc % of value |
2% | 6% |
| 231B | Vehicle registration - 1601-1800cc % of value |
3% | 9% |
| 231B | Vehicle registration - 1801-2000cc % of value |
5% | 15% |
| 231B | Vehicle registration - 2001-2500cc % of value |
7% | 21% |
| 231B | Vehicle registration - 2501-3000cc % of value |
9% | 27% |
| 231B | Vehicle registration - above 3000cc % of value |
12% | 36% |
| 234 | Annual token tax - up to 1000cc Per annum, flat Rs |
Rs 800 | Rs 1,600 |
| 234 | Annual token tax - 1001-1199cc Per annum, flat Rs |
Rs 1,500 | Rs 3,000 |
| 234 | Annual token tax - 1200-1299cc Per annum, flat Rs |
Rs 1,750 | Rs 3,500 |
| 234 | Annual token tax - 1300-1499cc Per annum, flat Rs |
Rs 2,500 | Rs 5,000 |
| 234 | Annual token tax - 1500-1599cc Per annum, flat Rs |
Rs 3,750 | Rs 7,500 |
| 234 | Annual token tax - 1600-1999cc Per annum, flat Rs |
Rs 4,500 | Rs 9,000 |
| 234 | Annual token tax - 2000cc & above Per annum, flat Rs |
Rs 10,000 | Rs 20,000 |
No rate matches that filter.
Unofficial reference, based on the FBR withholding rate card and the First Schedule of the Income Tax Ordinance 2001. Provided for general information only — not an official FBR publication and not legal or tax advice. Rates can change with each Finance Act and SROs — always verify against the official FBR rate card before relying on it for filing or any decision.