Figures verified against FBR sources on 20 August 2026 · Tax Year 2026
Official salary slabs for Tax Year 2026
Tax Year 2026 runs from 1 July 2025 to 30 June 2026, and the return for it is due by 30 September 2026. These rates come from FBR's Withholding Income Tax Rate Card, updated to 30 June 2025 in line with the Finance Act 2025.
| Annual taxable income | Tax payable |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 to Rs 1,200,000 | 1% of the amount exceeding Rs 600,000 |
| Rs 1,200,001 to Rs 2,200,000 | Rs 6,000 + 11% of the amount exceeding Rs 1,200,000 |
| Rs 2,200,001 to Rs 3,200,000 | Rs 116,000 + 23% of the amount exceeding Rs 2,200,000 |
| Rs 3,200,001 to Rs 4,100,000 | Rs 346,000 + 30% of the amount exceeding Rs 3,200,000 |
| Above Rs 4,100,000 | Rs 616,000 + 35% of the amount exceeding Rs 4,100,000 |
| Above Rs 10,000,000 | As above, plus a surcharge of 9% |
A note on the 1% band. Several websites still show 2.5% or 5% for the Rs 600,000 to Rs 1,200,000 band, and some show a fixed amount of Rs 15,000 at the start of the next band. Those are outdated. FBR's current rate card shows 1% and Rs 6,000. If a calculator gives you a different answer, check which tax year it is built for.
Calculate your tax
Salary tax calculator, Tax Year 2026
Enter your taxable salary income. The calculator applies the official slabs above.
Worked examples
Three cases, calculated with the slabs above so you can check the method yourself.
Annual salary of Rs 1,000,000
This falls in the second band. Tax is 1% of the amount above Rs 600,000, which is 1% of Rs 400,000, so the annual tax is Rs 4,000. That is about Rs 333 a month.
Annual salary of Rs 2,400,000
This falls in the fourth band. Tax is Rs 116,000 plus 23% of the amount above Rs 2,200,000. That is Rs 116,000 plus 23% of Rs 200,000, which is Rs 116,000 plus Rs 46,000, giving Rs 162,000 for the year, roughly Rs 13,500 a month.
Annual salary of Rs 6,000,000
This falls in the top band. Tax is Rs 616,000 plus 35% of the amount above Rs 4,100,000. That is Rs 616,000 plus 35% of Rs 1,900,000, which is Rs 616,000 plus Rs 665,000, giving Rs 1,281,000 for the year. The 9% surcharge does not apply here because income is below Rs 10,000,000.
The surcharge above Rs 10 million
Where taxable income exceeds Rs 10,000,000, a surcharge of 9% applies on top of the normal tax, under the proviso to section 4AB. So a person on Rs 12,000,000 pays the slab tax first, then 9% of that tax again as surcharge.
Pension
Under section 149(1A), pension is treated separately from salary:
| Pension received | Rate |
|---|---|
| Up to Rs 10,000,000 | 0% |
| Above Rs 10,000,000 (age below 70) | 5% of the amount exceeding Rs 10,000,000, plus surcharge of 10% |
Where a pensioner continues to work for a former employer or an associate of that employer, the normal salary rates under section 149 apply instead.
Taxable income is not the same as gross salary
The slabs apply to taxable income, which is not automatically the number on your payslip. Allowances, exemptions, tax credits and deductions available in your circumstances can change the figure the slabs are applied to. A calculator gives you a good estimate; it does not replace a proper review.
If you want the actual number for your situation rather than an estimate, our filing service starts from PKR 3,500.
Sources
- FBR Withholding Income Tax Rate Card, updated to 30 June 2025 as per Finance Act 2025 (section 149 Salary, section 149(1A) Pension) — https://download1.fbr.gov.pk/Docs/20258181281745641WHT-RateCard.pdf
- FBR, Income Tax Ordinance 2001 (as amended) — https://www.fbr.gov.pk/categ/income-tax-ordinance/326
- FBR, Income Tax Due Dates — https://fbr.gov.pk/categ/income-tax-due-dates/51147/40846/81148
Figures on this page are for Tax Year 2026 (1 July 2025 to 30 June 2026), as set by the Finance Act 2025. Rates change with each Finance Act. The Income Tax Ordinance 2001 as amended is the authoritative source in case of any conflict.