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)
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)
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)
WHT Rate:
4.00%
WHT Deductible:
0.00
4. Payments for Goods/Supplies (Sec 153)
WHT Rate:
5.00%
WHT Deductible:
0.00
5. Winning on Prize Bonds (Sec 156)
WHT Rate (Fixed for ATL/Non-ATL):
15.00%
Tax Deductible:
0.00
6. Electricity Bill (Sec 235)
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)
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
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.
0 Comments