Pakistan Income Tax Rates — 2024-25

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 incomeRate on excessFixed tax
Rs 0 – 600,000 0% —
Rs 600,000 – 1,200,000 5% —
Rs 1,200,000 – 2,200,000 15% Rs 30,000
Rs 2,200,000 – 3,200,000 25% Rs 180,000
Rs 3,200,000 – 4,100,000 30% Rs 430,000
Above Rs 4,100,000 35% Rs 700,000

Non-salaried & business individuals / AOPs

Division II, Part I — business individuals, sole proprietors and Associations of Persons.

Taxable incomeRate on excessFixed 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): 10% 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.

No withholding rates for this year.

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.