Pakistan Tax Card 2025-26 — Complete Income Tax Rates

The complete Pakistan Tax Card for 2025-26, covering salaried, AOP, corporate, super tax, property, capital gains, withholding tax and vehicle tax rates under Finance Act 2025 (effective 1 July 2025 for Tax Year 2026).

Salaried Income Tax TY 2025-26

Income (Rs.)	Rate
Up to 600,000	0%
600,001 – 1,200,000	1% of excess over 600,000
1,200,001 – 2,200,000	Rs. 6,000 + 11% > 1.2M
2,200,001 – 3,200,000	Rs. 116,000 + 23% > 2.2M
3,200,001 – 4,100,000	Rs. 346,000 + 30% > 3.2M
Above 4,100,000	Rs. 616,000 + 35% > 4.1M

A 9% surcharge (Sec 4AB) applies where a salaried person's taxable income exceeds Rs. 10,000,000.

AOP & Non-Salaried Individuals TY 2025-26

Six slabs from 0% (up to Rs. 600,000) to 45% (above Rs. 5,600,000), with a 10% surcharge on tax payable for income above Rs. 10,000,000.

Companies, Super Tax & Property TY 2025-26

General company 29%, small company 20%, banking 39%; minimum turnover tax 1.25%. Super tax (Sec 4C) is tiered from 1% (above Rs. 150M) to 10% (above Rs. 500M). Property advance tax under Sec 236C (sale) and Sec 236K (purchase) is banded by value; Section 7E (deemed income) remained in force. Finance Act 2026 later restructured salaried slabs, withdrew the salaried surcharge, moved property to flat 2.75% / 1.25% and abolished Section 7E.