Corporate Tax Calculator Pakistan — FY 2026-27

Calculate Pakistan company income tax, minimum turnover tax, and export income tax for FY 2026-27. Covers general companies (29%) and small companies (20%) as per Finance Act 2026.

Corporate Tax Rates FY 2026-27

Company TypeIncome Tax RateMinimum Turnover Tax
General Company29%1.25% of gross turnover
Small Company (turnover ≤ Rs. 250M, employees ≤ 250)20%1.25% of gross turnover

Every company must pay the higher of income-based tax or minimum turnover tax of 1.25%. These rates are unchanged from FY 2025-26.

Export Income Tax (FY 2026-27)

For FY 2026-27, FBR applies a simplified flat tax of 1.25% to export proceeds. This replaces the previous FY 2025-26 structure of 1% WHT plus 1% advance tax.

Frequently Asked Questions

What is the corporate tax rate in Pakistan for FY 2026-27?
General companies pay 29% on taxable profits. Small companies (turnover ≤ Rs. 250M, employees ≤ 250) pay 20%. These rates are unchanged from FY 2025-26.
What is minimum tax on turnover?
Every company must pay at least 1.25% of gross turnover as minimum tax, regardless of whether it has taxable profit. If income-based tax is higher, the income-based tax applies.
How is export income taxed for companies?
FY 2025-26: 1% WHT + 1% advance tax on export proceeds. FY 2026-27: 1.25% flat simplified mechanism. These are separate from the income tax on profits.

Related: Super Tax Calculator · Special Tax Regimes · Full Tax Slab Tables