Tax Calculator

Pakistan Tax Calculation Dashboard

Key Tax Calculators, Rates & Reforms for Fiscal Year 2025-26 (FBR, PRA, SRB)

Credit: Muhammad Rizwan Sukhera (CEO-Raza Group)

FBR - Income Tax & Withholding Tax (WHT) Calculators (ATL Rates)

1. Salary Income Tax (Sec 149)

Annual Taxable Salary (Rs.):

Tax Before Surcharge: 0.00

Surcharge (9% if > Rs. 10M): 0.00

Total Annual Tax Payable: 0.00

*This calculator uses the **Salaried Individuals Income Tax Slabs** for FY 2025-26 and assumes Active Taxpayer List (ATL) status.

2. Tax on Rental Income (Sec 155 Slabs)

Annual Gross Rental Income (Rs.):

Applicable Rate: 0.00%

Taxable Rental Income: 0.00

Estimated Annual Tax Payable: 0.00

*This is the **final tax liability** based on the Rent Income Slabs for Individuals/AOP (Sec 155).

3. Payments for Services (Sec 153)

Gross Amount of Services (Rs.):

Recipient Status (ATL): IT-Services (4.00%) Certain-Services (6.00%) Other Services (Company) @ 15.00% Other Services (Non-Co/Individual) @ 15.00%

WHT Rate: 4.00%

WHT Deductible: 0.00

4. Payments for Goods/Supplies (Sec 153)

Gross Amount of Supplies (Rs.):

Recipient Status (ATL): Company (5.00%) Non-Company / Individual (5.50%)

WHT Rate: 5.00%

WHT Deductible: 0.00

5. Winning on Prize Bonds (Sec 156)

Prize Amount (Rs.):

WHT Rate (Fixed for ATL/Non-ATL): 15.00%

Tax Deductible: 0.00

6. Electricity Bill (Sec 235)

Monthly Bill Amount (Rs.):

Applicable Rate (Commercial/Industrial ATL): 0.00%

Tax Collectible: 0.00

Salaried Income Tax Slabs (FY 2025-26)

Taxable Income (PKR)	Rate of Tax
Up to 600,000	0%
600,001 to 1,200,000	1% of excess
1,200,001 to 2,200,000	PKR 6,000 + 11% of excess
2,200,001 to 3,200,000	PKR 116,000 + 23% of excess
3,200,001 to 4,100,000	PKR 346,000 + 30% of excess
Above 4,100,000	PKR 616,000 + 35% of excess

Rental Income Tax Slabs (Sec 155 - Individuals/AOP)

Taxable Income (PKR)	Rate of Tax
Up to 300,000	0%
300,001 to 600,000	5% of excess
600,001 to 2,000,000	PKR 15,000 + 10% of excess
Above 2,000,000	PKR 155,000 + 25% of excess
For Company	15%

Non-Calculable WHT Rates (Reference - ATL)

Transaction Type / Section	ATL Rate	Non-ATL Rate
**Dividends (Sec 150)**	15.00%	30.00%
**Sale of Property (Sec 236C)**	1.00% - 15.00%	2.00% - 30.00%
**Purchase of Property (Sec 236K)**	Variable Slabs	Variable Slabs
**Vehicle Transfer/Registration (Sec 231B)**	Variable Slabs	Variable Slabs (Double)

Sales Tax Calculations & Rate Reference (FBR, PRA, SRB)

1. Federal GST on Goods & WHT (FBR)

Enter Base Amount (Excl. GST):

Standard GST Rate: 18.00%

GST @ 18%: 0.00

GST Withheld (WHT) @ 3.6% (1/5th of 18%): 0.00

Gross Total (A + B): 0.00

2. Provincial Sales Tax on Services

Enter Services Amount (Excl. PST/SST):

Select Province: Punjab Sales Tax (PST) @ 16% Sindh Sales Tax (SST) @ 15%

Applicable Rate: 16.00%

Provincial Sales Tax: 0.00

Gross Total: 0.00

Sales Tax Rate Reference Tables

FBR - Standard & Concessionary Rates on Goods (GST)

Supply / Item Category	Sales Tax Rate	Notes & Finance Act 2025 Change
**Standard Rate on Goods** (Local & Imported)	**18%**	General rate for most taxable goods.
Luxury / Non-Essential Imported Goods	**25%**	Applies to a long list of high-value and luxury items.
Domestic E-commerce Sales	**2%**	Collected by Courier/Payment Intermediary on digitally ordered goods.
Small Vehicles (Up to 850cc)	**18%**	**CONCESSION WITHDRAWN.** Now subject to the standard 18% rate.
Imported Solar Panels/Equipment	**18%**	**EXEMPTION WITHDRAWN.** Now subject to the standard 18% rate.
Supplies in Ex-FATA/PATA Regions	**10%**	Exemption being **GRADUALLY WITHDRAWN**. Rate is 10% for FY 2025-26.
Local Supply of Buns & Rusks	**Exempt**	Proposed exemption as they are essential food items.

PRA - Punjab Sales Tax on Services (STOS)

Service Category	Rate of Tax	Notes
Standard Services	16%	Most services not specifically excluded.
Telecommunication Services	19.5%	Standard telecom rate.
Restaurants/Cafes (Digital Payment)	5%	Without input tax adjustment (Digital payment only).

Major Reform: PRA is transitioning to a **'Negative List'** regime.

SRB - Sindh Sales Tax on Services (STOS)

Service Category	Rate of Tax
Standard Services	15%
Telecommunication Services	19.5%
Food Delivery (Registered, Digital Pay)	8% (No Input Credit)

Also includes a **Sindh Agricultural Income Tax (AIT) Act, 2025** shifting to a self-assessment regime.

Download Complete FBR Withholding Income Tax Rate Card (FY 2026)

Click the button below to download the official, PDF document updated by FBR up to June 30, 2025.

Download FBR Tax Card (PDF)

**Disclaimer:** All calculator rates are based on the FBR Withholding Tax Rate Card (FY 2026) for Active Taxpayers (ATL). Always consult the downloaded document for final statutory rules.

Data compiled based on Pakistan's Finance Act 2025 and related official circulars for FY 2025-26. Consult a tax professional for specific advice.

*** DISCLAIMER ***
This tool is for informational and estimation purposes only and is based on publicly available data, including the Pakistan Finance Act 2025 proposals.
Tax laws are subject to change and interpretation by FBR and Provincial Revenue Authorities.
**Do not use these results for official tax filing or financial decision-making without independent verification and consultation with a qualified Pakistani tax professional.**